The Rise and Fall in Sea Level as a Tide

question 26

Multiple Choice

The rise and fall in sea level as a tide crest approaches and passes will cause a(n) ____.

• A)tidal bore
• B)tidal wave
• C)ebb current
• D)tidal current

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Definitions:

Line-by-Line Method

An approach in preparing consolidated financial statements where the income and expense items of the parent and subsidiary are added together line by line.

Proportionate Consolidation

A method of accounting where a parent company includes its share of the subsidiaries' revenues, expenses, assets, and liabilities in its financial statements proportionately.

Line-by-Line Method

A method of consolidation where the parent company's and its subsidiaries' financial statements items are added together line by line.