题目
Which of the following are requirements of preparing consolidated financial statements?
(1)All subsidiaries must adopt the accounting policies of the parent in their individual financial statements
(2)Subsidiaries with activities which are substantially different to the activities of other members of the group should not be consolidated
(3)All entity financial statements within a group should normally be prepared to the same accounting year end prior to consolidation
(4)Unrealised profits within the group must be eliminated from the consolidated financial statements
A、(1)and (3)
B、(2)and (4)
C、(3)and (4)
D、(1)and (2)
第1题
A.5.1%
B.4.7%
C.6.6%
D.6%
第2题
A.an economic entity
B.a parent entity
C.a subsidiary entity
D.a consolidated entity
第3题
(b) Prepare a consolidated balance sheet as at 31 October 2005 for the Lateral Group in accordance with
International Financial Reporting Standards. (21 marks)
第4题
A.1 only
B.2and3
C.2and4
D.3 and 4
第5题
A. CloudWatch
B. CloudMonitor
C. Consolidated billing
D. CloudTrail
第7题
(b) Prepare a consolidated statement of financial position of the Ribby Group at 31 May 2008 in accordance
with International Financial Reporting Standards. (35 marks)
第8题
●A() is a dedicated storage network that provides access to consolidated, block level storage. It is primarily used to make storage devices accessible to servers so that the devices appear as locally attached to the operating system.() A. network-attached storage B. storage area networkC. direct attached storage D. computer cluster
第10题
A $240,000
B $80,000
C $180,000
D $140,000
第11题
A、merged
B、consolidated
C、purchased
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