题目
Which of the following statements about intra-group profits in consolidated financial statements is/are correct?
(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party
(ii) Eliminating intra-group unrealised profits never affects non-controlling interests
(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full
A.(i) only
B.(i) and (ii)
C.(ii) and (iii)
D.(iii) only
第1题
参考答案:错误
第2题
第3题
第4题
The degree of being seen under certain weather condition is called______.
A.Front
B.Depression
C.Swell
D.Visibility
第5题
第6题
第7题
A、decrease
B、increase
C、not change
D、be any possible value.
第8题
A.hygroscopic cargoes
B.general cargoes
C.homogeneous cargo
D.bulk cargoes
第9题
第10题
A.Redundancy of functions of certain equipment will partially meet this requirement
B.On-board maintenance provided by a person holding a GMDSS maintainer's license will partially meet the requirements
C.Shoreside maintenance and scheduled tests and inspections will partially meet this requirement
D.All of the above
第11题
We suggest in your interest that you adopt a wait-and-see attitude in the present circumstance.(英译中)
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