Test bank for advanced financial accounting 10th edition christensen cottrell baker 0078025621 97800

Test Bank for Advanced Financial Accounting 10th Edition

Christensen Cottrell Baker 00780256219780078025624

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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

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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

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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

7. 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 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

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8 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 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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10 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 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

11 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 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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12 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 fair value option to account for its investment in Spiel?

A. $11,250

B $2,500

C $6,250

D $7,500

13 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 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

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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.

© 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

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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 templeprecinct. 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 today 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 sensestandards. 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 tenpower.—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.

418. See Vol. II, pp. 626 et seq.

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, religiophilosophical 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.

427. See Vol. II, pp. 293 et seq.

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.

436. See Vol. II, pp. 116 et seq.

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.

439. See Vol. II, pp. 441 et seq.

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.

447. See Vol. II, pp. 122 et seq.

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.

450. See Vol. II, pp. 318 et seq.

451. See Vol. II, pp. 269 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.

461. See Vol. II, pp. 36 et seq.

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.

464. See Vol. II, pp. 369 et seq., 624 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.

468. See Vol. II, pp. 382 et seq.

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.

474. See Vol. II, pp. 314 et seq.

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.

487. See Vol. II, pp. 369 et seq.

488. J. Goldziher, Die islam. und jüd. Philosophie (“Kultur der Gegenwart,” I, V, 1913), pp. 306 et seq.

489. See Vol. II, pp. 27 et seq., 427 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 guidebook (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.

503. See Vol. II, pp. 241 et seq.

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. Troopmovements 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 D Μ. M

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