题目
At what amount should the non-controlling interests in Square Co be valued in the consolidated statement of financial position of the Pyramid group as at 30 September 20X5?
A、$26,680,000
B、$7,900,000
C、$7,780,000
D、$12,220,000
第1题
On 1 October 20X4, Flash Co acquired an item of plant under a five-year lease agreement. The plant had a cash purchase cost of $25m. The agreement had an implicit finance cost of 10% per annum and required an immediate deposit of $2m and annual rentals of $6m paid on 30 September each year for five years.
What is the current liability for the leased plant in Flash Co’s statement of financial position as at 30 September 20X5?
A、$19,300,000
B、$4,070,000
C、$5,000,000
D、$3,850,000
第2题
What is the provision which Kalatra Co would report in its statement of financial position as at 30 September 20X5 in respect of its oil operations?
A、$32,400,000
B、$22,032,000
C、$20,400,000
D、$1,632,000
第3题
In accordance with IAS 33 Earnings Per Share, what is Hoy’s diluted earnings per share for the year ended 30 September 20X5?
A、$0·25
B、$0·41
C、$0·31
D、$0·42
第4题
第5题
第6题
A、70
B、70.7
C、71.7
D、69.3
第7题
英译汉:The People's Republic of China (PRC), founded on October 1, 1949, covers an area of 9.6 million square kilometers.
第8题
A.913
B.734
C.696
D.217
第9题
As requested _____ your E-mail of October 1, we are sending you _____ the required quotation sheet.
A. in, herewith
B. for, herewith
C. for, in
D. on, herewith
第10题
A.October 31st
B.November 5th
C.March 1 7th
D.December 25th
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