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【单选题】
Micro Co acquired 90% of the $100,000 ordinary share capital of Minnie Co for $300,000 on 1 January 20X9 when the retained earnings of Minnie Co were $156,000. At the date of acquisition the fair value of plant held by Minnie Co was $20,000 higher than its carrying amount. The fair value of the non-controlling interest at the date of acquisition was $75,000. What is the goodwill arising on the acquisition of Minnie Co?A.
$119,000
B.
$99,000
C.
$139,000
D.
$24,000
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反馈参考答案：
举一反三
【简答题】间接固位体游离端不稳定的表现有哪些?
【单选题】能见度不良是指包括 等原因使能见度受到限制的情况:I. 雾;II. 来自岸上的烟雾;III. 伸手不见五指的黑夜。
A.
Ⅰ
B.
Ⅰ、Ⅱ
C.
Ⅰ、Ⅱ、Ⅲ
D.
Ⅰ、Ⅲ
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