Regardless of Where in the World a Vineyard Is Located

question 84

Multiple Choice

Regardless of where in the world a vineyard is located, in order for the winery to produce a Burgundy, it must use varietal grapes that originated in Burgundy, France. The most effective way for a new California grower to plant a vineyard to produce Burgundy is to

• A) plant seeds obtained from French varietal Burgundy grapes.
• B) transplant varietal Burgundy plants from France.
• C) acquire a tissue culture of varietal Burgundy grapes from France.
• D) cross French Burgundy grapes with native American grapes.
• E) graft varietal Burgundy grape scions onto native (Californian) root stocks.

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Definitions:

Equity

The residual interest in the assets of the entity after deducting all its liabilities.

Pre-Acquisition Entry

An accounting entry made to adjust the values of the acquiree's assets and liabilities to their fair values at the acquisition date before they are consolidated.

Non-Controlling Interest

represents the portion of equity in a subsidiary not attributable, directly or indirectly, to the parent company, reflecting the minority shareholders' claim on the subsidiary's assets and earnings.

Subsidiary

A company controlled by another company, known as the parent company, usually through ownership of more than 50% of its voting stock.