The financial meltdown was compelling people to think about money and business.
A.realistically
B.real
C.really
D.realistic
A.realistically
B.real
C.really
D.realistic
第1题
A.liquidity.
B.solvency.
C.profitability.
D.financial flexibility.
第2题
A.grounded
B.granted
C.graded
D.planted
第4题
A.1 only
B.2and3
C.2and4
D.3 and 4
第5题
A.Many items that are of financial value are omitte
B.judgments and estimates are use
C.Current fair value is not reporte
D.All of these
第6题
A.curiosity
B.jealousy
C.outrage
D.disagreement
第7题
Property at cost (useful life 15 years) $45 million
Accumulated depreciation $6 million
On 1 April 2014, Dune decided to sell the property. The property is being marketed by a property agent at a price of $42 million, which was considered a reasonably achievable price at that date. The expected costs to sell have been agreed at $1 million. Recent market transactions suggest that actual selling prices achieved for this type of property in the current market conditions are 10% less than the price at which they are marketed.At 30 September 2014 the property has not been sold.
At what amount should the property be reported in Dune’s statement of financial position as at 30 September 2014?
A、$36 million
B、$37·5 million
C、$36·8 million
D、$42 million
第8题
Witch measures non-controlling interest at fair value, based on share price.The market value of Wizard shares at the date of acquisition was $1.75.At 31 March 20X9 the retained earnings of Wizard were $750,000.
At what amount should the non- controlling interest appear in the consolidated statement of financial position of Witch at 31 March 20X9().
A、$195,000
B、$193,125
C、$135,000
D、$188,750