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NEW QUESTION: 1
Adam, a novice web user, is very conscious about the security. He wants to visit the Web site that is known to have malicious applets and code. Adam always makes use of a basic Web Browser to perform such testing.
Which of the following web browsers can adequately fill this purpose?
A. Internet explorer
B. Safari
C. Lynx
D. Mozilla Firefox
Answer: C

NEW QUESTION: 2
PardotプロスペクトのカスタムフィールドをSalesforceフィールドにマッピングするには、Salesforceで何をする必要がありますか？2つの回答を選択してください
A. Salesforceでリード設定を調整します。
B. Salesforceに新しいカスタム連絡先フィールドを追加します。
C. Salesforceで新しいリードレコードタイプを追加します。
D. Salesforceに新しいカスタムリードフィールドを追加します。
Answer: B,D

NEW QUESTION: 3
To effect a business combination initiated on July 1, Year 1, Company P acquired all the outstanding ordinary shares of Company S for cash equal to the carrying amount of Company's net assets. The carrying amounts of Company S's assets and liabilities approximated their fair values, except that the carrying amount of its building was more than fair value. In preparing Company P's December 31, Year 1, consolidated income statement, what is the effect of recording the assets acquired and liabilities assumed at fair value and should goodwill amortization be recognized?

A. Option D
B. Option B
C. Option A
D. Option C
Answer: D
Explanation:
A business combination is accounted for as an acquisition regardless of the form of consideration given. Thus, assets acquired and liabilities assumed should be recorded at their fair values. The differences between fair values and carrying amounts will affect profit or loss when related expenses are incurred. The effect of recording the building at fair value in the consolidated balance sheet instead of its higher carrying amount on Company S's books will be to decrease future depreciation_ If the building is to be used, fair value is its current replacement cost for similar capacity unless expected use indicates a lower value to the acquirer. If the building is to be sold, it should be reported at fair value minus cost to sell. The excess of the sum of the consideration transferred, any noncontrolling interest, and any previously held equity interest over the acquisition-date fair value of the net assets acquired will be recognized as goodwill. This amount will be tested for impairment but not amortized.