Test Bank For Advanced Financial Accounting 10Th Edition Christensen Cottrell Baker 0078025621 9780078025624 Full Chapter PDF

Test Bank for Advanced Financial Accounting 10th Edition
Christensen Cottrell Baker 0078025621 9780078025624

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Chapter 02
Reporting Intercorporate Investments and Consolidation of Wholly
Owned Subsidiaries with No Differential
Multiple Choice Questions
1. If Push Company owned 51 percent of the outstanding common stock of Shove Company,
which reporting method would be appropriate?
A. Cost method B.
Consolidation C.
Equity method
D. Merger method
2. Usually, an investment of 20 to 50 percent in another company's voting stock is reported
under the:
A. cost method
B. equity method
C. full consolidation method
D. fair value method
1-1
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3. From an investor's point of view, a liquidating dividend from an investee is:
A. a dividend declared by the investee in excess of its earnings in the current year
B. a dividend declared by the investee in excess of its earnings since acquisition by the investor
C. any dividend declared by the investee since acquisition
D. a dividend declared by the investee in excess of the investee's retained earnings
4. Which of the following observations is NOT consistent with the cost method of accounting?
A. Investee dividends from earnings since acquisition by investor are treated as a reduction of
the investment.
B. Investments are carried by the investor at historical cost.
C. No journal entry is made regarding the earnings of the investee.
D. It is consistent with the treatment normally accorded noncurrent assets.
5. On January 1, 20X9 Athlon Company acquired 30 percent of the common stock of Opteron
Corporation, at underlying book value. For the same year, Opteron reported net income of
$55,000, which includes an extraordinary gain of 40,000. It did not pay any dividends during the
year. By what amount would Athlon's investment in Opteron Corporation increase for the year,
if Athlon used the equity method?
A. $0
B. $16,500
C. $4,500
D. $12,000
1-2
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distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website,
in whole or part.
6. On January 1, 20X8, William Company acquired 30 percent of eGate Company's common stock, at
underlying book value of $100,000. eGate has 100,000 shares of $2 par value, 5 percent
cumulative preferred stock outstanding. No dividends are in arrears. eGate reported net income
of $150,000 for 20X8 and paid total dividends of $72,000. William uses the equity method to
account for this investment.
Based on the preceding information, what amount would William Company receive as dividends
from eGate for the year?
A. $62,000
B. $21,600
C. $18,600
D. $54,000
Based on the preceding information, what amount of investment income will William
Company report from its investment in eGate for the year?
A. $45,000
B. $42,000
C. $62,000
D. $35,000
1-3
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or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a
website, in whole or part.
Based on the preceding information, what amount would be reported by William Company as the
balance in its investment account on December 31, 20X8?
A. $100,000
B. $123,400
C. $120,400
D. $142,000
9. On January 1, 20X7, Yang Corporation acquired 25 percent of the outstanding shares of Spiel
Corporation for $100,000 cash. Spiel Company reported net income of $75,000 and paid
dividends of $30,000 for both 20X7 and 20X8. The fair value of shares held by Yang was $110,000
and $105,000 on December 31, 20X7 and 20X8 respectively.
Based on the preceding information, what amount will be reported by Yang as income from
its investment in Spiel for 20X8, if it used the equity method of accounting?
A. $7,500
B. $11,250
C. $18,750
D. $26,250
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in whole or part.
Based on the preceding information, what amount will be reported by Yang as balance
in investment in Spiel on December 31, 20X8, if it used the equity method of accounting?
A. $108,250
B. $118,750
C. $100,000
D. $122,500
Based on the preceding information, what amount will be reported by Yang as income from its
investment in Spiel for 20X7 if it used the fair value option to account for its investment in Spiel?
A. $17,500
B. $12,500
C. $11,250
D. $7,500
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website, in whole or part.
Corporation for $100,000 cash. Spiel Company reported net income of $75,000 and paid dividends
of $30,000 for both 20X7 and 20X8. The fair value of shares held by Yang was $110,000 and
$105,000 on December 31, 20X7 and 20X8 respectively.
Based on the preceding information, what amount will be reported by Yang as income from its
investment in Spiel for 20X8 if it used the fair value option to account for its investment in Spiel?
A. $11,250
B. $2,500
C. $6,250
D. $7,500
Based on the preceding information, what amount will be reported by Yang as balance in
investment in Spiel on December 31, 20X8, if it used the fair value option to account for
its investment in Spiel?
A. $105,000
B. $118,750
C. $100,000
D. $122,500
1-6
in whole or part.
14. A change from the cost method to the equity method of accounting for an investment in
common stock resulting from an increase in the number of shares held by the investor requires:
A. only a footnote disclosure
B. that the cumulative amount of the change be shown as a line item on the income statement,
net of tax
C. that the change be accounted for as an unrealized gain included in other comprehensive
income
D. retroactive restatement as if the investor always had used the equity method
15. Under the equity method of accounting for a stock investment, the investment initially should
be recorded at:
A. cost
B. cost minus any differential
C. proportionate share of the fair value of the investee company's net assets
D. proportionate share of the book value of the investee company's net assets
16. Which of the following observations is consistent with the equity method of accounting?
A. Dividends declared by the investee are treated as income by the investor.
B. It is used when the investor lacks the ability to exercise significant influence over the investee.
C. It may be used in place of consolidation.
D. Its primary use is in reporting nonsubsidiary investments.

1-7
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17. Note: This is a Kaplan CPA Review Question
On July 1, 20X4, Denver Corp. purchased 3,000 shares of Eagle Co.'s 10,000 outstanding shares
of common stock for $20 per share. On December 15, 20X4, Eagle paid $40,000 in dividends to
its common stockholders. Eagle's net income for the year ended December 31, 20X4, was
$120,000, earned evenly throughout the year. In its 20X4 income statement, what amount of
income from this investment should Denver report?
A. $12,000
B. $36,000
C. $18,000
D. $6,000
18. Note: This is a Kaplan CPA Review Question
On January 2, 20X5, Well Co. purchased 10 percent of Rea, Inc.'s outstanding common shares for
$400,000. Well is the largest single shareholder in Rea, and Well's officers are a majority on Rea's
board of directors. As a result, Well is able to exercise significant influence over Rea. Rea
reported net income of $500,000 for 20X5, and paid dividends of $150,000. In its December 31,
20X5, balance sheet, what amount should Well report as investment in Rea?
A. $385,000
B. $450,000
C. $400,000
D. $435,000
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the mythic type of anecdote, the Fable, is judged by precisely
opposite criteria.
398. See pp. 143 et seq.
399. The Fates of the Greeks are represented as spinning,
measuring out and cutting the thread of a man’s destiny, but not as
weaving it into the web of his life. It is a mere dimension.—Tr.
400. See p. 129.
401. The evolution of meaning in the Classical words pathos and
passico corresponds with this. The second was formed from the first
only in the Imperial period, and carried its original sense in the
“Passion” of Christ. It was in the early Gothic times, and particularly
in the language of the Franciscan “Zealots” and the disciples of
Joachim of Floris, that its meaning underwent the decisive reversal.
Expressing thenceforward a condition of profound excitement which
strained to discharge itself, it became finally a generic name for all
spiritual dynamic; in this sense of strong will and directional energy it
was brought into German as Leidenschaft by Zesen in 1647.
402. The Eleusinian mysteries contained no secrets at all.
Everyone knew what went on. But upon the believers they exercised
a strange and overpowering effect, and the “betrayal” consisted in
profaning them by imitating their holy forms outside the temple-
precinct. See, further, A. Dieterich, Kleine Schriften (1911), pp. 414
et seq.
403. See Vol. II, pp. 345 et seq.
404. The dancers were goats, Silenus as leader of the dance wore
a horsetail, but Aristophanes’s “Birds,” “Frogs” and “Wasps” suggest
that there were still other animal disguises.
405. See pp. 283 et seq.
406. As the student of cultural history to-day is not necessarily
familiar with technical Greek, it may be helpful to reproduce from
Cornish’s edition of Smith’s “Greek and Roman Antiquities,” s.v.
“Tragoedia,” the following paragraph, as clear as it is succinct:
“Tragedy is described by Aristotle (Poet., VI, 2) as effecting by
means of pity and terror that purgation [of the soul] (κάθαρσις) which
belongs to [is proper for] such feelings.”... Tragedy excites pity and
terror by presenting to the mind things which are truly pitiable and
terrible. When pity and terror are moved, as tragedy moves them, by
a worthy cause, then the mind experiences that sense of relief which
comes from finding an outlet for a natural energy. And thus the
impressions made by Tragedy leave behind them in the spectator a
temperate and harmonious state of the soul. Similarly Aristotle
speaks of the enthusiastic worshippers of Dionysus as obtaining a
κάθαρσις, a healthful relief, by the “lyric utterance of their sacred
frenzy.”—Tr.
407. The evolution of ideals of stage-presentation in the minds of
Æschylus, Sophocles and Euripides successively is perhaps
comparable with that of sculptural style which we see in the
pediments of Ægina, of Olympia and of the Parthenon.
408. It must be repeated that the Hellenistic shadow-painting of
Zeuxis and Apollodorus is a modelling of the individual body for the
purpose of producing the plastic effect on the eye. There was no
idea of rendering space by means of light and shade. The body is
“shaded” but it casts no shadow.
(Contrast with this Dante’s exact and careful specification of the
time-of-day in every episode of the Purgatorio and the Paradiso,
sublimely imaginative as these poems are.—Tr.)
409. The great mass of Socialists would cease to be Socialists if
they could understand the Socialism of the nine or ten men who to-
day grasp it with the full historical consequences that it involves.
410. See p. 239 et seq.
411. See p. 68.
412. See Vol. II, p. 363, note.
413. As we increase the powers of the telescope we find that the
number of newly appearing stars falls off rapidly towards the edges
of the field.
414. The thrill of big figures is a feeling peculiar to Western
mankind. In the Civilization of to-day this significant passion for
gigantic sums, for indefinitely big and indefinitely minute
measurements, for “records” and statistics, is playing a conspicuous
part.
(Our very notation of number is ceasing to rest on sense-
standards. Science has carried number, as ordinarily written, so high
and so low that it now uses a movable base for its numerical
statements. For example, a number in astronomy is written, not as
3,450,000,000 but as 3.45 × 109, one relating to ordinary experience
as 3.45 (i.e., 3.45 × 100) and one in electromagnetic theory, not as
0.00000345 but as 3.45 × 10-6. Under this system the conceptual
unit may be as large or as small, compared with the unit of daily
experience, as the region of thought in which the calculation is taking
place requires. And different conceptual worlds can be connected as
to number [say, a number of kilometres brought into an order of
thought that deals with millimetres] by simply changing the ten-
power.—Tr.)
415. In stellar calculations even the mean radius of the earth’s
orbit (1.493 × 1013 cm.) hardly suffices as unit, as the distance of a
star of one second parallax is already 206,265 such units away from
us; star-distances are reckoned therefore either in light-years or in
terms of the unit distance of a star of this standard parallax.—Tr.
416. As early as the second millennium before Christ they worked
from Iceland and the North Sea past Finisterre to the Canaries and
West Africa. An echo of these voyagings lingers in the Atlantis-saga
of the Greeks. The realm of Tartessus (at the mouth of the
Guadalquivir) appears to have been a centre of these movements
(see Leo Frobenius, Das unbekannte Afrika, p. 139). Some sort of
relation, too, there must have been between them and the
movements of the “sea peoples,” Viking swarms which after long
land-wanderings from North to South built themselves ships again on
the Black Sea or the Ægean and burst out against Egypt from the
time of Rameses II (1292-1225). The Egyptian reliefs show their
ship-types to have been quite different from the native and the
Phœnician; but they may well have been similar to those that Cæsar
found afterwards among the Veneti of Brittany. A later example of
such outbursts is afforded by the Varyags or Varangians in Russia
and at Constantinople. No doubt more light will shortly be thrown on
the courses of these movement-streams.
417. Here there is no need to postulate firearms (as distinct from
gunpowder used in fireworks) in the Chinese Culture. The archery of
the Chinese and Japanese was such as only the British 14th-century
archery could match in the Western and nothing in the Classical.
It should be noted also that it was in our 14th Century that—quite
independently of gunpowder—archery and the construction of siege-
engines reached their zenith in the West. The “English” bow had
long been used by the Welsh, but it was left to Edward I and Edward
III to make it the tactical weapon par excellence.—Tr.
419. Half as long again as Nelson’s Victory and about the same
length as the last wooden steam three-deckers (e.g., Duke of
Wellington) of the mid-19th Century.—Tr.
420. See Vol. II, pp. 207 et seq., and Chapter IV B.
421. See Vol. II, p. 80.
422. I.e., adherents of the various syncretic cults. Sec Vol. II, pp.
212 et seq.
423. This applies even more forcibly to the other “long-range”
episode, that of the Ten Thousand (Xenophon, Anabasis I).—Tr.
424. In this place it is exclusively with the conscious, religio-
philosophical morale—the morale which can be known and taught
and followed—that we are concerned, and not with the racial rhythm
of Life, the habit, Sitte, ἦθος, that is unconsciously present. The
morale with which we are dealing turns upon intellectual concepts of
Virtue and Vice, good and bad; the other, upon ideals in the blood
such as honour, loyalty, bravery, the feeling that attributes nobility
and vulgarity. See Vol. II, 421 et seq.
425. The original is here expanded a little for the sake of clarity.—
Tr.
426. After what has been said above regarding the absence of
pregnant words for “will” and “space” in the Classical tongues, the
reader will not be surprised to hear that neither Greek nor Latin
affords exact equivalents for these words action and activity.
428. “He who hath ears to hear, let him hear”—there is no claim to
power in these words. But the Western Church never conceived its
mission thus. The “Glad Tidings” of Jesus, like those of Zoroaster, of
Mani, of Mahomet, of the Neo-Platonists and of all the cognate
Magian religions were mystic benefits displayed but in nowise
imposed. Youthful Christianity, when it had flowed into the Western
world, merely imitated the missionarism of the later Stoa, itself by
that time thoroughly Magian. Paul may be thought of as urgent; the
itinerant preachers of the Stoa were certainly so, as we know from
our authorities. But commanding they were not. To illustrate by a
somewhat farfetched parallel—in direct contrast to the physicians of
the Magian stamp who merely proclaimed the virtues of their
mysterious arcana, the medical men of the West seek to obtain for
their knowledge the force of civil law, as for instance in the matter of
vaccination or the inspection of pork for trichina.
429. For the Buddhist Four Truths see Ency. Brit., XI ed., Vol. IV, p.
742. English translation of Kant’s Kritik der praktischen Vernunft by
T. K. Abbott.—Tr.
430. See p. 201.
431. See p. 205 and 222 et seq.
432. See Vol. II, p. 334.
433. The philosophy and dogma of charity and almsgiving—a
subject that English research seems generally to have ignored—is
dealt with at length in Dr. C. S. Loch’s article Charity and Charities,
Ency. Brit., XI ed.—Tr.
434. Not only as local sovereigns enforcing order, like the good
Bishop Wazo of Liége who fought down his castled robber-barons
one by one in the middle of the 11th Century, but even as high
commanders for the Emperor in distant Italy. The battle of Tusculum
in 1167 was won by the Archbishops of Köln and Mainz. English
history, too, contains the figures of warlike prelates—not only leaders
of national movements like Stephen Langton but strong-handed
administrators and fighters. The great Scots invasion of 1346 was
met and defeated by the Archbishop of York. The Bishops of Durham
were for centuries “palatines”; we find one of them serving on pay in
the King’s army in France, 1348. The line of these warlike Bishops in
our history extends from Odo the brother of William the Conqueror to
Scrope, archbishop and rebel in Henry IV’s time.—Tr.
435. A paraphrase of the opening of “John Tanner’s Revolutionist’s
Handbook,” Ch. V.—Tr.
437. Rousseau’s Contrat Social is paralleled by exactly equivalent
productions of Aristotle’s time.
438. The first on the atheistical system of Sankhya, the second
(through Socrates) on the Sophists, the third on English sensualism.
440. It was many centuries later that the Buddhist ethic of life gave
rise to a religion for simple peasantry, and it was only enabled to do
so by reaching back to the long-stiffened theology of Brahmanism
and, further back still, to very ancient popular cults. See Vol. II, pp.
378, 285.
441. The articles Buddha and Buddhism in the Ency. Brit., XI ed.,
by T. W. Rhys Davids, may be studied in this connexion.—Tr.
442. See “The Questions of King Milinda,” ed. Rhys Davids.—Tr.
443. Of course, each Culture naturally has its own kind of
materialism, conditioned in every detail by its general world-feeling.
444. To begin with, it would be necessary to specify what
Christianity was being compared with it—that of the Fathers or that
of the Crusades. For these are two different religions in the same
clothing of dogma and cult. The same want of psychological flair is
evident in the parallel that is so fashionable to-day between
Socialism and early Christianity.
445. The term must not be confused with anti-religious.
446. Note the striking similarity of many Roman portrait-busts to
the matter-of-fact modern heads of the American style, and also
(though this is not so distinct) to many of the portrait-heads of the
Egyptian New Empire.
448. The original is here very obscure; it reads: “... es ist der
‘Gebildete,’ jener Anhänger eines Kultus des geistigen Mittelmasses
und der Offentlichkeit als Kultstätte.”—Tr.
449. See P. Wendland, Die hellenist.-röm. Kultur (1912), pp. 75 et
seq.
452. Compare my Preussentum und Sozialismus, pp. 22 et seq.
453. See Vol. II, pp. 324 et seq., 368 et seq.
454. See Vol. II, p. 345. It is possible that the peculiar style of
Heraclitus, who came of a priestly family of the temple of Ephesus, is
an example of the form in which the old Orphic wisdom was orally
transmitted.
455. See Vol. II, p. 307.
456. Here we are considering only the scholastic side. The mystic
side, from which Pythagoras and Leibniz were not very far, reached
its culminations in Plato and Goethe, and in our own case it has
been extended beyond Goethe by the Romantics, Hegel and
Nietzsche, whereas Scholasticism exhausted itself with Kant—and
Aristotle—and degenerated thereafter into a routine-profession.
457. Zeno the Stoic, not to be confused with Zeno of Elea, whose
mathematical fineness has already been alluded to.—Tr.
458. Neue Paralipomena, § 656.
459. Even the modern idea that unconscious and impulsive acts of
life are completely efficient, while intellect can only bungle, is to be
found in Schopenhauer (Vol. II, cap. 30).
460. In the chapter “Zur Metaphysik der Geschlechtsliebe” (II, 44)
the idea of natural selection for the preservation of the genus is
anticipated in full.
462. This began to appear in 1867. But the preliminary work Zur
Kritik der politischen Ökonomie came out in the same year as
Darwin’s masterpiece.
463. Vol. II, p. 625. See, for example, Leonard, Relativitäts-Prinzip,
Aether, Gravitation (1920), pp. 20 et seq.
465. See p. 57.
466. E.g., in Boltzmann’s formulation of the Second Law of
Thermodynamics: “the logarithm of the probability of a state is
proportional to the entropy of that state.” Every word in this contains
an entire scientific concept, capable only of being sensed and not
described.
467. See Vol. II, p. 369.
469. E. Wiedermann, Die Naturwissensch. bei den Arabern
(1890). F. Struntz, Gesch. d. Naturwissensch. im Mittelalter (1910),
p. 58.
470. An order of encyclopædists and philosophers; see Ency. Brit.,
XI ed., Vol. II, p. 278a.—Tr.
471. M. P. E. Berthelot, Die Chemie im Altertum u. Mittelalter
(1909), pp. 64 et seq. (The reference is evidently to a German
version; Berthelot published several works on the subject, viz., Les
origines de l’Alchémie [1885]; Introduction à l’étude de la chimie des
anciens et du moyen âge [1889]; Collection des anciens alchimistes
grecs [1887, translations of texts]; La chimie au moyen âge [1893].—
Tr.
472. For the metals, “mercury” is the principle of substantial
character (lustre, tensility, fusibility), “sulphur” that of the attributive
generation (e.g., combustion, transmutation). See Struntz, Gesch. d.
Naturwissensch. im Mittelalter (1910), pp. 73 et seq.
(It seems desirable to supplement this a little for the non-technical
reader, by stating, however roughly and generally, the principle and
process of transmutation as the alchemist saw them. All metals
consist of mercury and sulphur. Remove “materiality” from common
mercury (or from the mercury-content of the metal under treatment)
by depriving it (or the metal) of “earthness,” “liquidness” and
“airiness” (i.e., volatility) and we have a prime, substantial (though
not material) and stable thing. Similarly, remove materiality from
sulphur (or the sulphur-content of the metal treated) and it becomes
an elixir, efficient for generating attributes. Then, the prime matter
and the elixir react upon one another so that the product on
reassuming materiality is a different metal, or rather a “metallicity”
endowed with different characters and attributes. The production of
one metal from another thus depends merely on the modalities of
working processes.—Tr.)
473. See Vol. II, pp. 370, 627.
475. See the article under this heading, and also that under
Alchemy, Ency. Brit., XI ed.—Tr.
476. During the Gothic age, in spite of the Spanish Dominican
Arnold of Villanova (d. 1311), chemistry had had no sort of creative
importance in comparison with the mathematical-physical research
of that age.
477. For even Helmholtz had sought to account for the
phenomena of electrolysis by the assumption of an atomic structure
of electricity.
478. Which in their physical aspect are individual centres of force,
without parts or extension or figure. (For their metaphysical aspect,
see Ency. Brit., XI edition. Article Leibniz, especially pp. 387-8.—Tr.)
479. M. Born, Aufbau der Materie (1920), p. 27.
(So many books and papers—strict, semi-popular and frankly
popular—have been published in the last few years that references
may seem superfluous, the more so as the formulation of this central
theory of present-day physics. The article Matter by Rutherford in the
Ency. Brit., XIIth edition (1922), and Bertrand Russell, The A.B.C. of
Atoms, are perhaps the clearest elementary accounts that are
possible, having regard to the scientist’s necessary reservations of
judgment.—Tr.
480. See p. 231.
481. See p. 172.
482. See p. 121 and Vol. II, pp. 11 et seq.
483. See p. 169.
484. See p. 166 and Vol. II, p. 18.
485. See p. 152.
486. See p. 116 et seq., pp. 151 et seq.
488. J. Goldziher, Die islam. und jüd. Philosophie (“Kultur der
Gegenwart,” I, V, 1913), pp. 306 et seq.
490. And it may be asserted that the downright faith that Haeckel,
for example, pins to the names atom, matter, energy, is not
essentially different from the fetishism of Neanderthal Man.
491. See p. 126.
492. Compare Vol. II, pp. 38 et seq.
493. See Vol. II, p. 305.
494. See Vol. II, pp. 343 et seq., and p. 346.
495. E. Mogk, Germ. Mythol., Grundr. d. Germ. Philos., III (1900),
p. 340.
496. See Vol. II, p. 241 et seq., 306 et seq.
497. See p. 268.
498. The pantheistic idea of Pan, familiar in European poetry, is a
conception of later Classical ages, acquired in principle from Egypt.
—Tr.
499. Few passages in the Acts of the Apostles have obtained a
stronger hold on our imagination than Paul’s meeting with the altar of
“the Unknown God” at Phalerum (Acts XVII, 23). And yet we have
perfectly definite evidence, later than Paul’s time, of the plurality of
the gods to whom this altar was dedicated. Pausanias in his guide-
book (I, 24) says: “here there are ... altars of the gods styled
Unknowns, of heroes, etc.” (βωμοί δε θεῶν τε ὀνομαζομένων
Ἀγνώστων καὶ ἡρῴων ... κ.τ.λ.). Such, however, is the force of our
fixed idea that even Sir J. G. Frazer, in his “Pausanias and Other
Studies,” speaks of “The Altar to the Unknown God which St. Paul,
and Pausanias after him, saw.” More, he follows this up with a
description of a dialogue “attributed to Lucian” (2nd Cent. A.D.) in
which the Unknown God of Athens figures in a Christian discussion;
but this dialogue (the Philopatris) is almost universally regarded as a
much later work, dating at earliest from Julian’s time (mid-4th Cent.)
and probably from that of Nicephorus Phocas (10th Cent.).—Tr.
500. Wissowa, Religion und Kultus der Römer (1912), p. 38.
501. See Ency. Brit., XI ed., article Great Mother of the Gods.—Tr.
502. In Egypt Ptolemy Philadelphus was the first to introduce a
ruler-cult. The reverence that had been paid to the Pharaohs was of
quite other significance.
504. Significantly enough, the formula of the oath sworn by this
stone was not “per Jovis lapidem” but “per Jovem lapidem.”—Tr.
505. The Erechtheum, similarly, was a group of cult-sites, each
refraining from interference with the others.—Tr.
506. Juppiter Dolichenus was a local deity of Doliche in
Commagene, whose worship was spread over all parts of the Empire
by soldiers recruited from that region; the tablet dedicated to him
which is in the British Museum was found, for example, near
Frankfurt-on-Main.
Sol Invictus is the Roman official form of Mithras. Troop-
movements and trade spread his worship, like that of Juppiter
Dolichenus, over the Empire.—Tr.
507. To whom the inhabitants of “Roman” Carthage managed to
attach even Dido.—Tr.
508. Wissowa, Kult. und. Relig. d. Römer (1912), pp. 98 et seq.
509. Wissowa, Relig. u. Kult. der Römer (1912), p. 355.
510. The symbolic importance of the Title, and its relation to the
concept and idea of the Person, cannot here be dealt with. It must
suffice to draw attention to the fact that the Classical is the only
Culture in which the Title is unknown. It would have been in
contradiction with the strictly somatic character of their names. Apart
from personal and family names, only the technical names of offices
actually exercised were in use. “Augustus” became at once a
personal name, “Cæsar” very soon a designation of office. The
advance of the Magian feeling can be seen in the way in which
courtesy-expressions of the Late-Roman bureaucracy, like “Vir
clarissimus,” became permanent titles of honour which could be
conferred and cancelled. In just the same way, the names of old and
foreign deities became titles of the recognized Godhead; e.g.,
Saviour and Healer (Asklepios) and Good Shepherd (Orpheus) are
titles of Christ. In the Classical, on the contrary, we find the
secondary names of Roman deities evolving into independent and
separate gods.
511. Diagoras, who was condemned to death by the Athenians for
his “godless” writings, left behind him deeply pious dithyrambs.
Read, too, Hebbel’s diaries and his letters to Elise. He “did not
believe in God,” but he prayed.
512. See Vol. II, p. 376.
513. See Vol. II, p. 244.
514. Livy XL, 29.—Tr.
515. In the famous conclusion of his “Optics” (1706) which made a
powerful impression and became the starting-point of quite new
enunciations of theological problems, Newton limits the domain of
mechanical causes as against the Divine First Cause, whose
perception-organ is necessarily infinite space itself.
516. As has been shown already, the dynamic structure of our
thought was manifested first of all when Western languages changed
“feci” to “ego habeo factum,” and thereafter we have increasingly
emphasized the dynamic in the phrases with which we fix our
phenomena. We say, for instance, that industry “finds outlets for
itself” and that Rationalism “has come into power.” No Classical
language allows of such expressions. No Greek would have spoken
of Stoicism, but only of the Stoics. There is an essential difference,
too, between the imagery of Classical and that of Western poetry in
this respect.
517. The law of the equivalence of heat and work.—Tr.
518. See p. 307.
519. Original: “Keine dem abendländischen Geist natürliche Art
der Deutung mechanischer Tatsachen, welche die Begriffe Gestalt
und Substanz (allenfalls Raum und Masse) statt Raum, Zeit, Masse,
und Kraft zugrunde liegt.”
520. See foot-note, p. 314.—Tr.
521. See p. 355.
522. See Vol. II, p. 618.
523. See M. Planck, Entstehung und bisherige Entwicklung der
Quantentheorie (1920), pp. 17-25.
524. Which in many cases have led to the supposition that the
“actual existence” of atoms has now at last been proved—a singular
throw-back to the materialism of the preceding generation.
525. This sentence follows the original word for word and phrase
for phrase. Its significance depends wholly on the precise meaning
to be attached to such words as “dead,” “free,” “latent,” and to
attempt any sharper formulation of the processes in English would
require not only the definition of these (or other) basic terms but also
extended description of what they imply.
The Second Law of Thermodynamics is something which is
absorbed by, rather than specified for, the student. Elsewhere in this
English edition, indications have been frequently given to enable the
ordinary student to follow up matters referred to more allusively in
the text. But in this difficult domain such minor aids would be
worthless. All that is possible is to recommend such students to
make a very careful study of some plain statement of the subject like
Professor Soddy’s “Matter and Energy” (especially chapters 4 and 5)
and to follow this up—to the extent that his mathematical knowledge
permits—in the articles Energy, Energetics and Thermodynamics in
the Ency. Brit., XI ed.—Tr.
526. See foot-note, p. 157.
527. The application of the idea of “lifetime” to elements has in fact
produced the conception of “half-transformation times” [such as 3.85
days for Radium Emanation.—Tr.].
528. The text of this paragraph has been slightly condensed, as in
such a field as this of philosophical mathematics partial indications
would serve no useful purpose. The mathematical reader may refer
to the articles Function, Number, and Groups in the Ency. Brit., XI
ed.—Tr.
INDEX
Prepared by David Μ. Matteson
Aachen Minster, and style, 200

Abaca, Evaristo F. dall’, sonatas, 283
Abel, Niels H., mathematic problem, 85
Absolutism, contemporary periods, table iii
Abydos, 58n.;
contemporaries, table ii
Abyssinia, cult-buildings, 209
Academy, contemporaries, table i
Acanthus motive, history, 215
Acheloüs, as god, 403
Achilles, archetype, 203, 402
Acre, battle, 150
Acropolis, contemporaries, table ii. See also Parthenon
Act, and portrait, 262, 266, 270
Action, in Western morale, 342
Actium, battle, 381
Activity, as Western trait, 315, 320;
as quality of Socialism, 362-364
Actuality, as test of philosophy, 41;
significance, 164
Adam de la Hale. See La Hale
Addison, Joseph, type, 254
Adolescence, initiation-rites as symbol, 174n.
Adrastos, cult, 33n.
Ægina temple, sculpture, 226, 244
Æschines, portrait statue, 270
Æschylus, tragic form and method, 129, 320, 321;
and architecture, 206;
and motherhood, 268;
and deity, 313;
morale, 355
Æsthetics, and genius in art, 128
Æther, contradictory theories, 418
Agamemnon, contemporaries, table iii
Aggregates, theory, 426
Aglaure, cult, 406
Ahmes, arithmetic, 58
Ahriman, Persian Devil, 312
Aim, and direction, 361;
nebulousness, 363
Aksakov, Sergei, and Europe, 16n.
Albani, Francesco, linear perspective, 240;
colour, 246
Albani villa, garden, 240
Albert of Saxony, Occamist, 381
Alberti, Leone B., gardening, 240
Alcamenes, contemporary mathematic, 78;
period, 284
Alchemy, as symbol, 248;
as Arabian physics, 382, 383;
process of transmutation, 382n.;
and substance, 383;
and mechanical necessity, 393
Alcibiades, and Napoleon, 4;
and Classical morale, 351;
condemnation, 411
Alcman, music, 223
Alembert, Jean B. le R. d’, mathematic, 66, 78;
and time, 126;
mechanics and deism, 412
Alexander the Great, analogies, 4;
and Dionysus legend, 8;
romantic, 38;
and economic organization, 138;
expedition as episode, 147;
himself as epoch, 149;
as conqueror, 336;
morale, 349;
as paradox, 363;
deification, 405;
contemporaries, table iii
Alexander I of Russia, and Napoleon, 150
Alexandria, as a cultural left-over, 33, 73n., 79;
contemporaries, 112;
collections of University, 136n.;
as irreligious, 358
Alfarabi, and extension, 178;
and dualism, 306;
contemporaries, table i
Algebra, defined, significance of letter-notation, 71;
Diophantus and Arabian Culture, 71-73;
Western liberation, 86;
contemporaries, table i.
See also Mathematics
Algiers, origin of French war, 144n.
Alhambra, courtyard, 235
Alien, and “proper”, 53
Alkabi, and extension, 178
Alkarchi, contemporaries, table i
Al-Khwarizmi, mathematic, 72;
Alkindi, and dualism, 307;
Allegory, motive and word, 219n.
Almighty, philosophical attitude toward, 123. See also Religion
Alphabet, and historical consciousness, 12n. See also Language
Alsidzshi, mathematic, 72
Altar of the Unknown God, Paul’s error, 404
Amarna art, contemporaries, table ii
Ambrosian chants, and Jewish psalmody, 228
Amenemhet III, pyramid, 13;
portrait, 108, 262
Amida, and Arabian art, 209
Analogies, superficial and real historical, 4, 6, 27, 38, 39;
necessity of technique, 5
Analysis, and Classical mathematic, 69;
in Western mathematic, 74, 75;
inadequacy as term, 81;
and earlier mathematics, 84;
contemporaries, table i.
See also Mathematics
Anamnesis, and comprehension of depth, 174
Ananke, and Tyche, 146
Anarchism, basis, 367, 373
Anatomy, in Classical and Western art, 264;
Michelangelo and Leonardo, 277
Anaxagoras, and ego, 311;
on atoms, 386;
and mechanical necessity, 392, 394;
condemnation, 411
Anaximander, and chaos, 64;
popularity, 327
Ancestral worship, cultural basis, 134, 135n.
Ancient History, as term, 16
Anecdote, and Classical tragedy, 318;
Western, 318n.
Angelico, Fra, and the antique, 275
Anthesteria, 135n.
Antigone, and Kriemhild, 268
Antiphons, and Jewish psalmody, 228
Antisthenes, character of Nihilism, 357;
and diet, 361
Antonello da Messina, Dutch influence, 236
Apelles, contemporaries, table ii
Aphrodisias Temple in Caria, as pseudomorphic, 210
Aphrodite, as goddess, 268;
in Classical art, 268
Apocalypses, and world-history, 18n.;
Apollinian soul, explained, 183. See also Classical Culture
Apollo Didymæus Temple, form-type, 204
Apollo of Tenea, contemporaries, table ii
Apollodorus of Athens, unpopularity, 35;
painting, 283, 325n.
Apollodorus of Damascus, Roman architecture, 211
Apollonius Pergæus, and infinity, 69;
mathematic, 90
Appius Claudius, contemporaries, table iii
Arabesque, algebraic analogy, 72;
period, 108;
spun surface, 196;
character, 203, 212;
as symbol, 215, 248;
end-art, 223;
contemporaries, table ii
Arabian Culture, and polar idea of history, 18;
mathematic, significance of algebra, 63, 71-73;
expressions, 72;
and Late-Classical, 73, 209, 212, 214;
and Marycult, 137;
prime symbol, cavern, 174, 209, 215;
soul and dualism, 183, 305-307, 363;
“inside” architectural expression, 184, 199, 200, 224;
religious expression, 187, 188, 312, 401;
and Russian art, 201;
autumn of style, 207;
art as single phenomenon, 207-209;
art research, 209;
dome space-symbolism, 210-212;
ornamentation, 212;
fetters, 212;
emancipation, hurry, 213;
and mosaic, 214;
arch-column, 214;
Acanthus motive, 215;
and portraiture, 223, 262;
architecture in Italy, 235;
music, 228;
and Renaissance, 235;
gold as symbol, 247;
political concept, 335;
will-lessness, 309, 311;
art and spectator, 329;
and world-history, 363;
nature idea, chemistry, 382-384, 393;
religion in Late-Classical, 407;
spiritual epochs, table i;
art epochs, table ii
Arabian Nights, as symbol, 248
Arbela, battle, 151
Arcadians, provided history, 11
Arch, and column, 214, 236
Archæology, and historical repetition, 4;
cultural attitude, 14, 132, 254;
significance, 134.
Archery, Eastern and Western, 333n.
Archimedes, style, 59;
and infinity, 69;
mathematical limitation, 84, 90;
contemporaries, 112, 386;
and metaphysics, 366;
and motion, 377;
as creator, 425
Architecture, ahistoric symbolism of Classical, 9, 12n.;
symbolism of Egyptian, 69, 189, 202;
transition to and from Arabian, 72, 73;
Rococo as music, 87, 231, 285;
as early art of a Culture, mother-art, 128, 224;

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Reporting Intercorporate Investments and Consolidation of Wholly

Owned Subsidiaries with No Differential

Multiple Choice Questions

which reporting method would be appropriate?

C. full consolidation method

D. fair value method

C. any dividend declared by the investee since acquisition

D. a dividend declared by the investee in excess of the investee's retained earnings

B. Investments are carried by the investor at historical cost.

C. No journal entry is made regarding the earnings of the investee.

D. It is consistent with the treatment normally accorded noncurrent assets.

if Athlon used the equity method?

account for this investment.

from eGate for the year?

account for this investment.

Company report from its investment in eGate for the year?

account for this investment.

balance in its investment account on December 31, 20X8?

and $105,000 on December 31, 20X7 and 20X8 respectively.

and $105,000 on December 31, 20X7 and 20X8 respectively.

and $105,000 on December 31, 20X7 and 20X8 respectively.

$105,000 on December 31, 20X7 and 20X8 respectively.

and $105,000 on December 31, 20X7 and 20X8 respectively.

its investment in Spiel?

A. only a footnote disclosure

B. cost minus any differential

A. Dividends declared by the investee are treated as income by the investor.

C. It may be used in place of consolidation.

D. Its primary use is in reporting nonsubsidiary investments.

income from this investment should Denver report?

18. Note: This is a Kaplan CPA Review Question

Prepared by David Μ. Matteson

Aachen Minster, and style, 200

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