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NEW QUESTION: 1
Was ist die empfohlene Feldstatuseinstellung für Felder in den Kunden-Lieferanten-Kontogruppen im Customizing der Finanzbuchhaltung?
Bitte wählen Sie die Antwort:
A. Optional
B. Anzeige
C. Erforderlich
D. Verstecken
Answer: A

NEW QUESTION: 2
多くの同時キャンペーンを実行するマーケティング部門は、キャンペーンの影響期間は60日であると指定しています。取引先責任者が取引先責任者ロールの商談に関連付けられている場合、商談のキャンペーンへの影響はどのようなものですか？
A. 取引先責任者が過去60日以内にメンバーになったキャンペーンは関連付けられ、影響力のあるキャンペーンレポートに表示されます。
B. キャンペーンに関連付けられているすべての連絡先は、キャンペーン影響力関連リストに追加されます。
C. 過去60日以内に作成されたすべてのキャンペーンは、キャンペーン影響関連リストに追加されます。
D. 営業担当者は、過去60日以内に作成されたキャンペーンをキャンペーン影響度関連リストに追加するかどうかを選択できます。
Answer: A

NEW QUESTION: 3
Galena Petrovich, CFA, is an analyst in the New York office of TRS Investment Management, Inc.
Petrovich is an expert in the industrial electrical equipment sector and is analyzing Fisher Global. Fisher is a global market leader in designing, manufacturing, marketing, and servicing electrical systems and components, including fluid power systems and automotive engine air management systems.
Fisher has generated double-digit growth over the past ten years, primarily as the result of acquisitions, and has reported positive net income in each year. Fisher reports its financial results using International Financial Reporting Standards (IFRS).
Petrovich is particularly interested in a transaction that occurred seven years ago, before the change in accounting standards, in which Fisher used the pooling method to account for a large acquisition of Dartmouth Industries, an industry competitor. She would like to determine the effect of using the purchase method instead of the pooling method on the financial statements of Fisher. Fisher exchanged common stock for all of the outstanding shares of Dartmouth.
Fisher also has a 50% ownership interest in a joint venture with its major distributor, a U.S. company called Hydro Distribution. She determines that Fisher has reported its ownership interest under the proportioned consolidation method, and that the joint venture has been profitable since it was established three years ago. She decides to adjust the financial statements to show how the financial statements would be affected if Fisher had reported its ownership under the equity method. Fisher is also considering acquiring 80% to
100% of Brown and Sons Company. Petrovich must consider the effect of such an acquisition on Fisher's financial statements.
Petrovich determines from the financial statement footnotes that Fisher reported an unrealized gain in its most recent income statement related to debt securities that are designated at fair value. Competitor firms following U.S. GAAP classify similar debt securities as available-for-sale.
Finally, Petrovich finds a reference in Fisher's footnotes regarding a special purpose entity (SPE). Fisher has reported its investment in the SPE using the equity method, but Petrovich believes that the consolidation method more accurately reflects Fisher's true financial position, so she makes the appropriate adjustments to the financial statements.
What are the likely effects on return on assets (ROA) and net profit margin (ignoring any tax effects) of correctly adjusting for Fisher Global's investment in the SPE using the acquisition method?
ROANet profit margin
A. Decrease Decrease
B. Decrease No change
C. No change Decrease
Answer: A
Explanation:
Explanation/Reference:
Explanation:
The acquisition method results in higher assets and higher sales, but the same net income. Therefore, both ROA (net income divided by assets) and net profit margin (net income divided by sales) will decrease.
(Study Session 5. LOS 21.c)

NEW QUESTION: 4
You are in the process of controlling changes to project schedule. All of the following are tools/ techniques of this process EXCEPT:
A. Performance measurement
B. Variance analysis
C. Schedule network analysis
D. Schedule control change system
E. Progress reporting
Answer: C

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