At 1 January 20X8 Artichoke had 5 million $1 equity shares in issue.On 1 June 20X8 it

the retained earnings of Mist were $850,000.Consideration comprised $250,000 cash, $400,000 payable on 1 January 20X9 and one share in Cloud for each two shares acquired.Cloud has a cost of capital of 8% and the market value of its shares on 1 January 20X8 was $2.30.Cloud measures non-controlling interest at fair value.The fair value of the non-controlling interest at 1 January 20X8 was estimated to be $400,000.

What was the goodwill arising on acquisition().

A、$139,370

B、$169,000

C、$119,370

D、$130,370

A.2.5%

B.4%

C.0.4%

D.1%

Capita had the following bank loans outstanding during the whole of 20X8:

Capita began construction of a qualifying asset on 1 April 20X8 and withdrew funds of $6 million on that date to fund construction. On 1 August 20X8 an additional $2 million was withdrawn for the same purpose.

Calculate the borrowing costs which can be capitalised in respect of this project for the year ended 31 December 20X8().

A、$560,000

B、$472,500

C、$750,000

D、$350,000

A.January 1, 1900

B.January 1, 1950

C.January 1, 1960

D.January 1, 1970

A、200万元

B、310万元

C、515万元

D、520万元

甲公司的记账本位币为人民币。20X8年12月5日以每股2美元的价格购入A公司10000股作为交易性金融资产，当日汇率为1美元=7。6元人民币，款项已经支付，20X8年12月31日，当月购入的A公司股票市价变为每股2.2美元，当日汇率为1美元=7.4元人民币，假定不考虑相关税费的影响，则甲公司期末应计入公允价值变动损益的金额为（)元人民币。

A、10800

B、800

C、10000

D、10600

A．on April 1, 1976

B．on January 3, 1977

C．on January 9, 2007

D．in August 2010

A.利得40万元

B.利得20万元

C.损失240万元

D.损失280万元

A.$385,052

B.$390,000

C.$392,298

D.$394,948