Daily Radiation and Temperature Curves

question 30

Multiple Choice

Daily radiation and temperature curves

The time of maximum daily temperature occurs

• A)at the same time that maximum absorbed insolation occurs,because that is when maximum energy is available for heating the air.
• B)before the time of maximum absorbed insolation,because the residual heat energy left over in the atmosphere from the previous day adds to the energy supplied by insolation.
• C)before the time of maximum absorbed insolation occurs,because the thermosphere transfers heat energy to the surface during the early morning hours as the layers in the ionosphere become active.
• D)after the time of maximum absorbed insolation,because an energy surplus accumulates in the atmosphere while the Sun is still high in the sky and reaches a peak in mid-afternoon.
• E)after the time of maximum absorbed insolation,because the ground starts to reflect heat energy in the late afternoon,and this creates an energy surplus.

Recognize the treatment of gains and losses on investments and their impact on financial statements.

Identify the characteristics and reporting requirements for different types of securities.

Understand the key principles of accounting for investments and the rationale behind using fair value or cost methods.

Identify the classifications of investments on the balance sheet and their treatment according to GAAP.

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