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14. Noncontrolling interest share of earnings is: a camings based on the percent of holdings by minority owners of consolidated subsidiaries. b. earnings based on the percent of holdings by parent company of unconsolidated subsidiaries c. the total carnings of consolidated subsidiaries. d carings based on the percent of holdings by creditors. e camings based on the percent of holdings by parent company of consolidated subsidiaries. 15. Which of the following would most likely cause a rise in net profit margin? a Decreased cost of goods sold b. Increased preferred dividends c. Increased cost of sales d. Increased operating expenses e Decreased earings per share 10. Which of the following could cause return on assets to increase when net profit margin is increasing? Sale of investments at year-end b. Decreased turnover of operating assets Declaration of dividends d. A stock split e Purchase of a new building at year-end 17. In the formula for return on investment, interest expense is multiplied by (1 - tax rate). Why is this adjustment made? a. Interest is not tax deductible b Debt is excluded from the denominator Net income in the formula is before tax d. Dividends are included in the formula Net income in the formula is after tax 18. The earnings per share is computed for: Preferred stock non-redeemable preferred redeemable preferred d. common stock and non-redeemable preferred stock. e common stock

Answer 1

Question 14 = NonControlling interest share of earning is :

Answer = a. Earning based on percent of holdings by minority owners of consolidated subsidiares

Non Controlling interest share of earning = Percent of share not controlled by holding company * Total earning of subsidiary company