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【单选题】
椎间盘的构成不包括A.
髓核
B.
纤维环
C.
透明软骨板
D.
Sharpey纤维
E.
脊髓
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举一反三
【多选题】When preparing a consolidated Statement of financial position the identifiable non monetary assets of the subsidiary need to be fair valueWhich of the following assets of the subsidiary need to be fai...
A.
Land and building appearing in the books of the subsidiary
B.
Trade receivables reported on the subsidiary’s balance sheet
C.
Brand name the cost relating to which the subsidiary has already fully written off
D.
Inventory reported on the subsidiary’s statement of financial position
【简答题】As to the nature, legal status, legal liability of the subsidiary , which of the following statement is correct？A. a subsidiary’ properties belong to the parent company which sets up the subsidaiaryB....
【单选题】On what basis may a subsidiary be excluded from consolidation?
A.
The activities of the subsidiary are dissimilar to the activities of the rest of the group.
B.
There is no basis on which a subsidiary may be excluded from consolidation.
C.
The subsidiary is based in a country with strict exchange controls which make it difficult for it to transfer funds to the parent.
D.
The subsidiary was acquired with the intention of reselling it after a short period of time.
【多选题】As to the nature, legal status, legal liability of the subsidiary, which of the following statement is correct ( ).
A.
a subsidiary’ properties belong to the parent company which sets up the subsidiary
B.
When the subsidiary’s property is insufficient to settle its debts, the parent company bears a secondary liability for the debts
C.
the subsidiary bears independent liabilities
D.
the subsidiary can sue in its own name
【多选题】根据《关于办理妨害信用卡管理刑事案件具体应用法律若干问题的解释》相关规定，针对信用卡恶意透支行为，满足下列哪些情况下构成信用卡诈骗罪（）
A.
持卡人以非法占有为目的
B.
超过规定限额或者规定期限透支
C.
拒不归还或尚未归还的数额在1万元以上
D.
经发卡银行两次催收后超过3个月仍不归还的
E.
透支数额包括复利、滞纳金、手续费等发卡银行收取的费用
【单选题】When a parent company acquires a subsidiary, the amount paid for goodwill is equal to the amount paid by the parent company for its shares in the subsidiary company, less:
A.
The market value of those shares plus the parent's stake in the subsidiary's reserves
B.
The nominal value of those shares
C.
The market value of those shares
D.
The nominal value of those shares plus the parent's stake in the subsidiary's reserves
【简答题】enjoy过去式是( )
【单选题】Holding companies may give creditors of their subsidiary companies a ‘letter of comfort’ regarding the ability of the subsidiary to pay its debts. What is the legal effect of a 'letter of comfort'?
A.
It is legally binding on the holding company only
B.
It is legally binding on the subsidiary company only
C.
It is legally binding on the holding company and subsidiary company
D.
It is not legally binding on the holding company or subsidiary company
【单选题】On what basis may a subsidiary be excluded from consolidation?
A.
The activities of the subsidiary are dissimilar to the activities of the rest of the group.
B.
The subsidiary was acquired with the intention of reselling it after a short period of time.
C.
The subsidiary is based in a country with strict exchange controls which make it difficult for it to transfer funds to the parent.
D.
There is no basis on which a subsidiary may be excluded from consolidation.
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