Most of the Bacteria Involved in Periodontal Disease Are Obligate

question 36

Multiple Choice

Most of the bacteria involved in periodontal disease are obligate (strict) anaerobes.Explain why this is the case.

• A)Mouthwashes and toothpaste destroy most of the strict aerobes that are found on teeth.
• B)The oral cavity is a low oxygen environment.
• C) The crevice between the gingiva and the tooth is low in oxygen.
• D) Sugar and other carbohydrates used by the oral bacteria can be more easily consumed anaerobically.

Understand the accounting treatment for significant influence versus control in investments.

Determine consolidated retained earnings adjustments stemming from subsidiaries.

Explain strategic reasons for a parent company to own less than 100% of a subsidiary.

Understand the differences and similarities between Goodwill impairment testing under IFRS and ASPE.

---

Definitions:

Credit Sales

Sales made by a business on credit, where payment is collected at a later date.

Bad Debt Expense

The estimated amount of receivables that a company does not expect to collect.

Uncollectible Account Receivable

A receivable that is considered unlikely to be collected, representing a loss to the company.

Operating Income

Income generated from normal business operations, calculated as gross income minus operating expenses.