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【多选题】
In accordance with IAS 36 Impairment of Assets, when identifying a cash-generating unit (CGU), which the following statements is not correct?A.
Where a group of assets has an active market for its output, this group of assets would be considered to be a CGU.
B.
A CGU is the smallest business unit that generates cash inflows independently of the cash inflows of other business units.
C.
Even if an asset generates cash inflows independently of other assets, the recoverable amount of the CGU to which the asset belongs must still be estimated.
D.
Where cash inflows can be identified with a particular asset but cannot be earned independently of other assets, the asset is still tested individually for impairment.
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【简答题】用动词正确形式填空 They all _________ (go) to the mountains yesterday morning.
【单选题】对公开公示主体有明确规定的,由规定的主体负责公示;没有明确规定的,按照“谁()、谁负责、谁公开”的原则进行,分配到哪里,公开到哪里。
A.
分配
B.
主管
C.
使用
D.
受益
【单选题】下列关于证券投资基金的认识中，正确的是（）。
A.
基金管理人、基金托管人因基金财产的管理、运用或者其他情形而取得的财产和收益，归入其自有财产
B.
基金销售机构获得基金销售业务资格后1年内未开展基金销售业务，将处以三万元以下罚款
C.
通过公开募集方式设立基金的基金份额持有人按其所持基金份额享受收益和承担风险
D.
采用封闭式运作方式的基金，是指基金份额总额不固定，基金份额可以在基金合同约定的时间和场所申购或者赎回的基金
【简答题】请用正确动词形式填空。 2. They all _________(go) to the mountains yesterday morning.
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