Match the Following Terms with the Appropriate Definitions

question 193

Short Answer

Match the following terms with the appropriate definitions.
A. Equity method
B. Available-for-sale securities
C. Subsidiary
D. Long-term investments
E. Parent company
F. Return on total assets
G. Consolidated financial statements
H. Held-to-maturity securities
I. Trading securities
J. Unrealized gain (loss)
________ (1) Investments in equity and debt securities that are not readily convertible to cash or are not intended to be converted to cash in the short term.
________ (2) A corporation controlled by another company when the controlling company owns more than 50% of the investee's voting stock.
(3) Change in market value that is not yet realized through an actual sale.
________ (4) Financial statements that show the financial position, results of operations, and cash flows of all entities under the parent's control, including those of any subsidiaries.
________ (5) A company that owns a more than 50% controlling interest in a subsidiary.
(6) Debt and equity securities not classified as trading or held-to-maturity.
________ (7) Debt securities that a company intends and is able to hold until maturity.
(8) Debt and equity securities that a company intends to actively manage and trade for profit.
(9) A measure of operating efficiency, computed as net income divided by average total assets.
________ (10)An accounting method for long-term investments in equity when the investor has significant influence over the investee.

Identify the components of complex statements and correctly apply logical connectives.

Understand the concept of tautology, contradiction, and contingency in logical statements.

Appreciate the logical relationship between the antecedent and consequent of conditional statements.

Analyze logical statements to discern their coherency or lack thereof.

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Definitions:

Retraction Spring

A type of spring used to pull back or retract a component into its original position after it has been moved or operated.

Slack Adjuster Over-Adjusting

A condition where the slack adjuster in a vehicle's braking system adjusts more than necessary, potentially leading to brake drag or overheating.

Governor Unloader Circuit

A mechanism in a compressor system that regulates air pressure by unloading or loading the compressor based on demand.

FMVSS 121

Federal Motor Vehicle Safety Standard 121, which establishes requirements for air brake systems in heavy-duty vehicles to ensure safe braking performance.