A Restriction of Retained Earnings

question 102

Multiple Choice

A restriction of retained earnings:

• A)Reduces the dollar amount of retained earnings shown in the balance sheet.
• B)Appears in the statement of retained earnings as a reduction of ending retained earnings.
• C)Appears in the liability section of the balance sheet.
• D)Limits the dollar amount of dividends a corporation may declare.

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Definitions:

Implicit Memory

A type of memory in which previous experiences aid in the performance of a task without conscious awareness of these previous experiences.

Declarative Memory

The type of long-term memory that allows individuals to consciously recall facts and events.

Positron Emission Tomography

An imaging test that uses a radioactive substance to help visualize and measure metabolic processes in the body.

Temporal Lobes

Areas of the brain located on the sides of the cerebral hemisphere, involved in processing auditory information and encoding memory.