Match Each Term with the Most Appropriate Statement

question 18

Multiple Choice

Match each term with the most appropriate statement.
-helper T cell

• A)cells originating from antigen-presenting dendritic cells, activates other lymphocytes in an adaptive immune response
• B)cells that directly destroy body cells already infected by viral or fungal parasites, as well as mutant and cancerous cells
• C)lymphocytes that are held in reserve, circulate in the bloodstream, and enable a rapid response to subsequent encounters with the same invader
• D)coats invading cells to facilitate its phagocytosis; also punctures their cell membrane
• E)antibody-manufacturing cells that are produced and mature in the bone marrow
• F)able to destroy cells but not dependent on recognition of antigen-MHC complexes
• G)a class of proteins that help cells of the immune system communicate
• H)"big eaters" that alert other lymphocytes to the invasion of specific antigens
• I)lymphocyte that has never bound to an antigen
• J)a group of cells that are all produced asexually from one original parent cell
• K)surface patterns of nonself molecules or particles
• L)proteins released by cytotoxic T cells to destroy target cell membranes
• M)preparation injected into the body to elicit a secondary immune response
• N)the AIDs virus represses the expression of these

Distinguish between simple and complex capital structures and their implications on EPS reporting.

Understand the adjustment of EPS for convertible securities and stock options.

Identify the items included and excluded in the basic EPS calculation.

Recognize the potential dilutive effects of convertible securities and stock options on diluted EPS.

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Definitions:

Non-Controlling Interest (NCI)

A financial interest in a subsidiary attributed to shareholders outside of the controlling shareholder group, reflecting their share of the entity's equity that isn’t controlled by the parent company.

Identifiable Net Assets (INA) Method

is a technique used in business combinations to value the acquired company by summing the fair values of its identifiable assets and liabilities.

Proportionate Consolidation Method

An accounting technique used for joint ventures, where an entity's share of each of the assets, liabilities, income, and expenses are combined line by line with similar items in the entity's financial statements.

Non-Controlling Interest (NCI)

It represents the equity in a subsidiary not attributable, directly or indirectly, to the parent company.