The Recognition of Unrealized Gains on Available-For-Sale Investments

question 47

Multiple Choice

The recognition of unrealized gains on available-for-sale investments

• A) increases the current ratio.
• B) decreases the current ratio.
• C) does not affect the current ratio.
• D) increases the current ratio if the investment is classified as current, otherwise it has no effect.

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Definitions:

Heart Rate

The number of heartbeats per unit of time, typically expressed as beats per minute (BPM).

Sinoatrial Node

A group of cells in the heart that generates electrical impulses, acting as the heart's natural pacemaker.

Atrioventricular Node

A part of the heart's electrical system that delays the signal before passing it from the atria to the ventricles, allowing the heart’s chambers time to fill with blood.

Oxygen In Blood

The vital process by which oxygen is transported by red blood cells from the lungs to the rest of the body, supporting cellular respiration.