Answer:
e. External opportunity
Explanation:
An  external opportunity is an extension of the market due to some external development outside the industry. In this case, the cruise industry has benefited in a major way due to external developments.
 
        
             
        
        
        
Answer:
A and B.
Explanation:
Understand  cost classification used for assigning costs to cost objects can be divided in direct costs and indirect costs.
Direct costs are those who can be easily and conveniently traced to a unit of product or other cost object. Examples are direct material and labor.
Indirect costs are those who cannot be easily and conveniently traced to a unit of product or other cost object. Example manufacturing overhead. 
The common costs are the indirect costs incurred in support a number of cost objects. These costs cannot be traced to any individual cost object.
Determining cost tracing and allocation is more art than science, as it's difficult to trace costs with 100 percent accuracy.
Tracing costs becomes even more difficult when a cost goes toward producing multiple goods or services.
 
        
             
        
        
        
Answer:
The Supreme Court ruled that the name Coke was so well known around the world, that it is effectively a common term for the trademarked Coca Cola. If other companies try to use similar terms like Koke for other types of products, e.g. bakery items, there is a risk that the Coca Cola company would be negatively affected by that product's image since consumers might associate Koke directly to Coca Cola. 
It doesn't matter if the products were low quality or not, the courts cannot determine that, what matters is that the use of the term may negatively impact another company. 
 
        
             
        
        
        
Answer: The correct answer is A) The subsidiary revalues assets and liabilities to their fair values as of the acquisition date.
Explanation: Push down accounting is used when a company buys another company. This type of accounting revalues the assets and liabilities of the acquired company at a fair value on the date of acquisition.