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【单选题】
在分红保险中,保险人在定价时对精算假设估计较为保守,其主要目的是()。A.
以便在实际经营过程中产生更多的可分配盈余
B.
以便在实际经营过程中产生更少的可分配盈余
C.
以便在实际经营过程中保持更高的给付能力
D.
以便在实际经营过程中保持更低的负债数额
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举一反三
【单选题】Which of the following statements relating to goodwill is correct?
A.
Goodwill is amortised over its useful life with the charge expensed to profit or loss.
B.
On the investment in an associate, any related goodwill should be separately identified in the consolidated financial statements.
C.
The testing of goodwill for impairment is only required when circumstances exist which indicate potential impairment.
D.
If the fair value of a subsidiary's contingent liabilities can be reliably measured at the date of acquisition, they should be included in consolidated net assets and will increase goodwill.
【简答题】Lurgi管壳型甲醇合成塔结构类似于列管式换热器，[填空(1)] 内填装催化剂，[填空(2)]为沸腾水。反应放出的热量被[填空(3)]移走，管外沸腾水与[填空(4)]维持自然循环，通过维持汽包[填空(5)]来控制催化剂床层温度。
【多选题】Which of the following statements is / are not correct with regard to accounting for goodwill?
A.
Goodwill needs to be written off as soon as it is identified.
B.
Goodwill is reported continuously as an asset unless it is impaired
C.
Goodwill should be amortized over an estimated useful life
D.
Goodwill should be amortized over an estimated useful life not exceeding twenty years
【多选题】. Which of the following s regarding goodwill are correct?
A.
Goodwill is classed as an intangible non-current asset
B.
Goodwill is the excess of the value of a business as a whole over the fair value of its separable net asset
C.
Purchased goodwill may be shown on the statement of financial position and may be reduced by impairment.
D.
Non-purchased goodwill is a liability
【简答题】A．malicious B．friendly C．neighborly D．goodwill
【单选题】What is the best advice for writing goodwill messages?
A.
Focus the message solely on the sender.
B.
Make a good impression by giving a ready-made card instead of writing your own message.
C.
Send a goodwill message promptly.
D.
Send a goodwill message to show appreciation for only a gift or monetary award.
【单选题】Which of the following statements is true with regard to goodwill?
A.
Goodwill arising on consolidation may be capitalised and amortised, or capitalised and reviewed annually for impairment.
B.
Goodwill should be reviewed for impairment annually.
C.
Goodwill calculation should not include contingent consideration if it's not probable.
D.
Goodwill is the difference between combination consideration and fair value of net assets of subsidiary.
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