On January 1, 20X8, Package Company acquired 80 percent of Stamp Company's common stock for $280,000 cash. At that date, Stamp reported common stock outstanding of $200,000 and retained earnings of $100,000, and the fair value of the noncontrolling interest was $70,000. The book values and fair values of Stamp's assets and liabilities were equal, except for other intangible assets which had a fair value $50,000 greater than book value and an 8-year remaining life. Stamp reported the following data for 20X8 and 20X9:
Stamp Corporation
Year Net Income Comprehensive Income Dividends Paid
20X8 $25,000 $30,000 $5,000
20X9 35,000 45,000 10,000
Package reported net income of $100,000 and paid dividends of $30,000 for both the years.
Based on the preceding information, what is the amount of consolidated comprehensive income reported for 20X8?
a. $125,000
b. $123,750
c. $118,750
d. $130,000
Based on the preceding information, what is the amount of consolidated comprehensive income reported for 20X9?
a. $145,000
b. $135,000
c. $138,750
d. $128,750
Based on the preceding information, what is the amount of comprehensive income attributable to the controlling interest for 20X8?
a. $123,750
b. $118,750
c. $119,000
d. $104,000
Based on the preceding information, what is the amount of comprehensive income attributable to the controlling interest for 20X9?
a. $138,750
b. $131,000
c. $128,750
d. $135,000
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Ответ:
No que diz respeito aos verbos, em Portugal as pessoas não usam o gerúndio por exemplo: está a chover torna-se "está a chover". No Brasil as pessoas falam "está chovendo".
O vocabulário também apresenta algumas diferenças, por exemplo, no Brasil, a palavra para garçom é Garçom, que foi adotada do francês garçon (que significa menino). Em português europeu, a palavra para garçom é "funcionários de mesa".
Sou capaz de ensinar português brasileiro e europeu porque consigo aprender sotaques facilmente. Mesmo no Brasil há sotaques leves, baianos falam com musicalidade diferente dos gaúchos gaúchos. Quando vou para a Bahia, gosto de me misturar, então falo como uma baiana, e quando vou para o sul falo como uma gaúcha. Com minhas aulas você terá diversão garantida!