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NEW QUESTION: 1
Statements of financial position for FG, IJ and KL at 31 December 20X5 include the following balances:

FG acquired 90% of IJ's equity shares for $358,000 on 1 July 20X5 when IJ's retained earnings were
$98,000.
FG acquired 100% of KL's equity shares for $360,000 on 1 January 20X5 when KL's retained earnings were $155,000.
FG used the proportion of net assets method to value non-controlling interests at acquisition.
KL sold a piece of land to FG for $130,000 on 1 September 20X5. At the date of transfer the land had a carrying value of $50,000.
The management of FG expect KL to make profits in the future and no impairment ot its goodwill was proposed at 31 December 20X5.
Calculate the amount of retained earnings that will be included in FG's consolidated statement of financial position as at 31 December 20X5.
Give your answer to the nearest whole $.
Answer:
Explanation:
$709200

NEW QUESTION: 2
テロリストグループが収入源の多様化と事業資金の調達に使用した2つの方法はどれですか？
（2つ選択してください。）
A. 電信送金活動に従事
B. 人身売買
C. 文化財の密輸
D. 内戦への関与
Answer: B,D

NEW QUESTION: 3
A company has an on-premise Exchange Server 2010 SP1 environment. Client computers are joined to an Active Directory Domain Services (AD DS) domain. Some users are hosted in a cloud-based Exchange Server 2010 SP1 environment. An organization relationship exists between the on-premise and cloud-based environments.
Administrative assistants with mailboxes in the on-premise environment must be able to view contacts in cloud-based user mailboxes.
You need to recommend a solution that meets the requirement.
What should you recommend?
A. a remote domain
B. a sharing policy
C. a federation trust
D. an Outlook protection rule
Answer: B
Explanation:
Prerequisites for Sharing Policies Between Federated Organizations
*An Exchange 2010 Client Access server exists in each Exchange organization.
*A federation trust with the Microsoft Federation Gateway is established for each Exchange organization. For details, see Create a Federation Trust.
*The federated organization identifier is configured for each Exchange organization. Also, any primary and secondary SMTP domains used for generating users' e-mail addresses have been added to the Microsoft Federation * * * Gateway as accepted domains for both Exchange organizations. For details, see Configure Federated Delegation.
*User mailboxes are on Exchange 2010 Mailbox servers in each Exchange organization.
http://technet.microsoft.com/en-us/library/dd351201(v=exchg.141).aspx
The question states (An organization relationship exists between the on-premise and cloud-based environments)
============================== Old comments: ==============================
Create a Sharing Policy
Applies to: Exchange Server 2010 SP2 Topic Last Modified: 2011-03-19
You can use sharing policies to control how users in your organization can share calendar and contact information with users outside your Exchange organization. Sharing policies support the sharing of calendar and contact information with external federated organizations, external non-federated organizations, and individuals with Internet access. To configure recipients to use a specific sharing policy, see Apply a Sharing Policy to Mailboxes.
Note:
For sharing policies between federated organizations, only Microsoft Outlook 2010 and Microsoft Office Outlook Web App users can create sharing invitations.
http://technet.microsoft.com/en-us/library/dd351201.aspx

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