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Certification Undergraduate

簿記2級の連結会計です。 X/2/3の利益剰余金は90000ですが、どうしても79000+1000+16000+12000−20000で88000になってしまいます。 解説よろしくお願いします🙇‍♀️

動画解説 練習問題 Chapter1506 O 訳で使用できる勘定科目は次のとおりである。 S社 株式 資 利益剰余金 の 非支配株主持分 非支配株主に帰属する当期純利益 次の資料にもとづいて、 問題1から問題に答えなさい。 なお、 問題1の仕 本 れ 金 ん 資本剰余金 受取配当金 親会社株主に帰属する当期純利益 のれん償却 支払利息 持分変動損益 得し、 支配を獲得した。 P社はX1年3月31日に、 S社の発行済議決権株式の60%を 130,000円で取 [資料]×1年3月31日現在におけるP社とS社の貸借対照表 資産 X1年3月31日 X1のとおり。のれんは支配獲得日の翌年から10年間で均等に償却 [資料]×1年度 (X1年4月1日からX2年3月31日) の損益に関する情報は する。 当期純利益 配当金の金額 P社 60,000円 20,000円 S社 30,000円 10,000円 105 (000,0% +0000E+000,000) ET 子会社の配当金の [資料IV] X3年3月31日現在におけるP社およびS社の貸借対照表 資産 諸資産 S株式 200 12,000貸借対照表 8,000 P #1 960,000 130,000 X3年3月31日 (円) S社 負債・純資産 P 社 S# 410,000 諸負債 620,000 170,000 資本金 200,000 100,000 貸借対照表 (円) P #1 S #1 負債・純資産 P 社 S社 諸資産 800,000 S社 株式 130,000 930,000 350,000 350,000 諸負債 資本金 資本剰余金 60,000 利益剰余金 120,000 930,000 550,000 200,000 100,000 150,000 30,000 70,000 350,000 1,090,000 410,000 資本剰余金 60,000 30,000 利益剰余金 210,000 110,000 1,090,000 410,000 [資料V] X2年度 (X2年4月1日からX3年3月31日) の損益に関する情報は [資料Ⅱ] X2年3月31日現在におけるP社とS社の貸借対照表 貸借対照表 X2年3月31日 (円) 問題1 資産 P #1 S社 負債 純資産 P #1 S社 諸資産 890,000 600,000 S株式 130,000 問題2 380,000 諸負 債 1,020,000 380,000 160,000 資本 金 200,000 100,000 | 資本剰余金 60,000 30,000 利益剰余金 160,000 90,000 1,020,000 380,000 次のとおりである。 000,07 P社 S社 当期純利益 80,000円 40,000円 配当金の金額 30,000円 20,000円 000, 0000 X2年度の連結修正仕訳を書きなさい。 X2年度の連結貸借対照表に計上されるのれんの金額を答えなさい。 タイムテーブル 問題3 p.402 P.402 P.402 X2年度の連結貸借対照表に計上される非支配株主持分の金額を答えなさい。 日からま

Resolved Answers: 1
TOEIC・English Undergraduate

下線部(1)の文構造が分かりません。特に2行目の文構造が分かりません。強調のdoであることは分かりますが、その後のthat以降が関係詞?かすらも分からないので、誰か教えて下さい!

次の英文は1991年に出版された本からのもので、 研究分野としての「人工知 能」 (Artificial Intelligence) について述べています。 下線部(1)~(3)を日本語に訳 しなさい。 What is Artificial Intelligence (AI)? Just about the only characterization of Al that would meet with universal acceptance is that it involves trying to make machines do tasks which are normally seen as requiring intelligence. There are countless refinements of this characterization: what sort of machines we want to consider; how we decide what tasks require intelligence and so on. One of the most important questions concerns the reasons why we want to make machines do such tasks. AI has always been split between people who want to make machines do tasks that require intelligence because they want more useful machines, and people who want to do it because they see it as a way of exploring how humans do such tasks. We will call the two approaches the engineering approach and the cognitive-science respectively. (2) (1) approach The techniques required for the two approaches are not always very different. For many of the tasks that engineering AI wants solutions to, the only systems we know about that can perform them are humans), so that, at least initially, the obvious way to design solutions is to try to mimic what we know about humans. For many of the tasks that cognitive-science Al wants solutions to, the evidence on how humans do them is too hard to interpret to enable us to construct computational models, so the only approach is to try to design solutions from scratch" and then see how well they fit what we know about humans. The main visible difference between the two approaches is in (3) their criteria for success; an engineer would be delighted to have create something that outperformed a person; a cognitive scientist would regard it as a failure. -1- M7 (492-61

Unresolved Answers: 1
TOEIC・English Undergraduate

わからないので答えを教えてもらいたいです。

英語 Amy: Hey Jake, I was thinking about online shopping this weekend. Do you shop online often? Jake: Yeah, I do it quite a bit. It's so ( house and you can ( ) almost anything online. That's true. I love the convenience, too, especially with a busy schedule. But I've heard there are some downsides to it. What do you think? Well, one obvious downside is not being able to ( ) or try the product before buying. Sometimes, what you see on the website isn't exactly what you get. Amy: Yeah, that's a good point. I've had a couple of instances where the color or size was ) from what I expected. ( Another thing is the shipping time. Even with express shipping, you might have to ( ) a few days for your stuff to arrive. It's not great if you need Amy: Jake: Jake: Amy: Amy: Jake: Jake: Jake: something urgently. True, waiting can be frustrating. But what about the ( that sometimes the prices are higher online. It depends. I've found some great deals online, especially during sales. But you're right; in some cases, the prices can be a bit inflated, and you might end up paying more than if you bought it in-store. Amy: And returns can be a hassle, too. I had to return a shirt once, and the process took forever. It's not as easy as just going to a store and returning it on the spot. Yeah, returns can be a pain. Also, there's the whole security issue. You must be careful about where you're buying from to avoid scams or stealing your ( ). Amy: Oh, definitely. I always make sure the website is secure before entering any payment details. 日本語 L ), you know? No need to leave the On the bright side, online ( ) can be super helpful. I always check them before making a purchase. It gives you an idea of the product's quality and whether it's worth the money. Amy: That's a good point. I do the same. It's like having the opinions of a bunch of friends who've already ( ) the product. Jake: Exactly. So, while there are some drawbacks, I think the ( ) of online shopping, like the convenience and variety, outweigh the ( ) for me. Yeah, I agree. It's all about finding a balance and being cautious about where and what you're buying. )? I've heard

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