【单选题】When consolidating parent and subsidiary financial statements, which of the following statements is true?
A.
Goodwill is never recognized.
B.
Goodwill required is amortized over 20 years.
C.
Goodwill may be recorded on the parent company's books.
D.
The value of any goodwill should be tested annually for impairment in value.
E.
Goodwill should be expensed in the year of acquisition.
【多选题】以江泽民为核心的中央领导集体,以马克思主义的巨大勇气进行理论创新,逐步形成了“三个代表”重要思想的科学理论。“三个代表”具体指中国共产党( )
【单选题】When consolidating a subsidiary under the equity method, which of the following statements is true with regard to the subsidiary subsequent to the year of acquisition?
A.
All net assets are revalued to fair value and must be amortized over their useful lives.
B.
Only net assets that had excess fair value over book value when acquired by the parent must be amortized over their useful lives.
C.
All depreciable net assets are revalued to fair value at date of acquisition and must be amortized over their useful lives.
D.
Only depreciable net assets that have excess fair value over book value must be amortized over their useful lives.
E.
Only assets that have excess fair value over book value must be amortized over their useful lives.
【单选题】王某,男,62岁,诊断为乙肝肝硬化失代偿期。以下提示该病人处于肝硬化失代偿期的临床表现是()。
【多选题】Which of the following statement(s) apply when consolidating statements of financial position
A.
All inter-company balances should be cancelled
B.
The group share of the whole of subsidiary’s profit is included within group profit
C.
Intercompany profit should be eliminated unless it is realised by sale to an outsider
D.
Subsidiary’s asset values need to be updated at the end of each accounting period
【多选题】以江泽民为核心的中央领导集体,逐步形成了“三个代表”重要思想的科学理论,“三个代表”具体指中国共产党
【单选题】车床中丝杠与螺母组成的运动副是( ) prefix="o" ns="urn:schemas-microsoft-com:office:office" ?xml:namespace> A. 转动副 B. 移动副 C. 螺旋副