When Comparing the Difference Between an Upstream and Downstream Transfer

question 38

Multiple Choice

When comparing the difference between an upstream and downstream transfer of inventory, and using the initial value method, which of the following statements is true when there is a non-controlling interest?

• A) Income from subsidiary will be lower by the amount of the beginning inventory profits multiplied by the non-controlling interest percentage for upstream transfers.
• B) Income from subsidiary will be higher by the amount of the beginning inventory profits multiplied by the non-controlling interest percentage for upstream transfers.
• C) Income from subsidiary will be reduced for downstream ending inventory profits but not for upstream profits, before the non-controlling interest.
• D) Income from subsidiary will be reduced for upstream ending inventory profits but not for downstream profits, before the non-controlling interest.
• E) Income from subsidiary will be the same for upstream and downstream profits.

Assess the role of specific neurotransmitters in the function of the nervous system and in the pathology of neurological disorders.

Identify the effects and target receptors of various drugs including marijuana, opiates, and hallucinogens.

Understand the medical uses and limitations of marijuana.

Distinguish between different categories of drugs such as stimulants, benzodiazepines, opiates, and hallucinogens.

---

Definitions:

Raven's Progressive Matrices

A group assessment usually conducted without the use of speech, aimed at evaluating abstract thinking skills and considered a nonverbal approximation of fluid intelligence.

Raven's Progressive Matrices

A non-verbal group test typically used to measure abstract reasoning and general intelligence.

Stanford-Binet

An individually administered intelligence test that was revised from the original Binet-Simon Scale, measuring five factors of cognitive ability in both verbal and non-verbal aspects.

Wechsler

A reference to David Wechsler, a psychologist who developed several widely used intelligence tests, including the Wechsler Adult Intelligence Scale (WAIS).