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NEW QUESTION: 1
70 % 소유의 자회사가 현금 배당을 선언하고 지불합니다. 배당은 지배 기업의 연결 대차 대조표에서 이익 잉여금과 비 지배 지분에 어떤 영향을 미칩니 까?
A. 이익 잉여금 감소 및 비 지배 지분에는 영향을 미치지 않습니다.
B. 이익 잉여금과 비 지배 지분에 영향을 미치지 않습니다.
C. 이익 잉여금과 비 지배 지분 모두 감소합니다.
D. 이익 잉여금 또는 비 지배 지분에 영향을 미치지 않습니다.
Answer: B
Explanation:
The parent's investment in subsidiary account and its proportionate share of the subsidiary's equity accounts, which include retained earnings, are eliminated in a consolidation. The remainder of the subsidiary's equity is reported separately as the noncontrolling interest. Thus, consolidated retained earnings is essentially the parent's retained earnings at year-end The subsidiary's cash dividend reduces its retained earnings balance and therefore the noncontrolling interest but not the parent's retained earnings.

NEW QUESTION: 2
DRAG DROP
DRAG DROP


Answer:
Explanation:

NEW QUESTION: 3
グループ内の他のすべてのルーターに障害が発生した場合にローカルインターフェイスがアクティブになるように、HSRPルーターに適用できる構成コマンドはどれですか。
A. スタンバイ1トラックイーサネット
B. 追加の構成は必要ありません
C. スタンバイ1プリエンプト
D. スタンバイ1優先度250
Answer: B
Explanation:
Simply because that will be the default behavior routers would follow in the event all other routers in the HSRP group fail, then it would not keep attributes such as priority or preemption.
What preemption does in summary is to make sure that the configured Priority on all routers within the same HSRP group is always respected. That is, if R1 is configured on the HSRP group with a priority of 150 but he stands as active since all other routers currently subscribed to that group have a priority 150, then will router will preempt the current active router and will take over hence becoming the new active router.
With preemption disabled, the new router does not preempt the current active router, unless routers in the group have to renegotiate their roles based on each router's priority at the time of negotiation.

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