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NEW QUESTION: 1
When the equity method is used to account for the investment in an associate, the recording of the receipt of a cash distribution from the investee will result in:
A. A reduction in the investment balance.
B. An increase in a liability account.
C. An increase in a special equity account.
D. The recognition of investment income.
Answer: A
Explanation:
When the equity method is used, the investment is initially recorded at cost on the entity's books. The carrying amount is subsequently adjusted to recognize the profits or losses of the associate after the date of acquisition. Dividends received from an associate reduce the carrying amount.
NEW QUESTION: 2
Given the XForms Instance:
Which of the following is an absolute XPath query that will return all the book elements written in English?
A. bookstore/book[@lang="en"]
B. instance('INSTANCE')/bookstore/book[@lang="en"]
C. bookstore/book[lang="en"]
D. instance('INSTANCE')/bookstore/book[lang="en"]
Answer: B
NEW QUESTION: 3
Answer:
Explanation:
Explanation
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