A Parent Company Regularly Sells Merchandise to Its 70%-Owned Subsidiary

question 23

Multiple Choice

A parent company regularly sells merchandise to its 70%-owned subsidiary.Which of the following statements describes the computation of noncontrolling interest share?

• A)The subsidiary's net income times 30%
• B)(The subsidiary's net income × 30%)+ unrealized profits in the beginning inventory - unrealized profits in the ending inventory
• C)(The subsidiary's net income + unrealized profits in the beginning inventory - unrealized profits in the ending inventory)× 30%
• D)(The subsidiary's net income + unrealized profits in the ending inventory - unrealized profits in the beginning inventory)× 30%

---

Definitions:

Positivist View

A perspective in sociology and criminology that emphasizes the application of scientific methods and techniques to the study of human behavior, often focusing on the causes of crime and the nature of criminals.

Deviance

Behaviors or actions that diverge from the societal norms or values, which may be perceived as violating expected rules or conduct.

Goffman's Concept

Theories and ideas proposed by sociologist Erving Goffman, primarily focusing on social interaction and the presentation of self in everyday life.

Dramaturgy

A sociological perspective that views social interactions as analogous to actors performing on a stage.