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【单选题】
Petre Co owns 100% of the share capital of the following companies. The directors are unsure of whether the investments should be consolidated. In which of the following circumstances would the investment NOT be consolidated?A.
Petre Co has decided to sell its investment in Alpha Co as it is loss-making; the directors believe its exclusion from consolidation would assist users in predicting the group's future profits
B.
Beta Co is a bank and its activity is so different from the engineering activities of the rest of the group that it would be meaningless to consolidate it
C.
Delta Co is located in a country where local accounting standards are compulsory and these are not compatible with IFRS used by the rest of the group
D.
Gamma Co is located in a country where a military coup has taken place and Petre Co has lost control of the investment for the foreseeable future
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【简答题】企业应当确定需要进行的确认或验证工作，以证明有关操作的关键要素能够得到（）。确认或验证的范围和程度应当经过（）来确定。
【简答题】企业应当确定需要进行的确认或验证工作,以证明有关操作的关键要素能够得到有效控制 。 确认或验证的范围和程度应当经过 来确定。
【简答题】企业应当确定需要进行的 确认或验证 工作,以证明有关操作的 。确认或验证的范围和程度应当经过 风险评估 来确定。
【单选题】胸腺的描述,错误的是
A.
成人胸腺位于胸骨柄后方上纵隔前部
B.
小儿胸腺较大,上端可伸入颈根部
C.
外形椎体形,分为对称的两叶
D.
有明显的年龄变化
E.
属淋巴器官,还有内分泌功能
【单选题】胸腺
A.
位于胸骨柄的后方，中纵隔内
B.
由左右叶构成，呈对称的扁条状
C.
属于淋巴器官，可分泌胸腺素和促胸腺生成
D.
新生儿和幼儿的胸腺相对较小
E.
质地比较硬，两叶间借纤维相连
【简答题】客房服务中心比楼层值台制更为先进合理,表现在哪些方面?
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