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【简答题】
翻译句子 句读(句读dòu是指句子的停顿)之不知,惑之不解,或师焉,或不焉,小学而大遗,吾未见其明也。
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皮皮学刷刷变学霸
举一反三
【单选题】When consolidating parent and subsidiary financial statements, which of the following statements is true?
A.
Goodwill is never recognized.
B.
Goodwill required is amortized over 20 years.
C.
Goodwill may be recorded on the parent company's books.
D.
The value of any goodwill should be tested annually for impairment in value.
E.
Goodwill should be expensed in the year of acquisition.
【单选题】Which is not the appropriate way of consolidating vocabulary? ( )
A.
Guessing.
B.
Spot the difference.
C.
Play a game.
D.
Categories.
【简答题】In the Direct Method, the most frequently used techniques of consolidating what has been presented and practiced are ______, purposeful tasks and graded composition.
【单选题】When it comes to consolidating power in the name of alcohol, no one could match _____, the first emperor of the Northern Song Dynasty.
A.
Zhao Guangyi
B.
Zhao Kuangyin
C.
Xiang Yu
D.
Zhou Yu
【单选题】Which of the following statements is NOT a way of consolidating vocabulary?
A.
Defining.
B.
Matching.
C.
Gap-filling.
D.
Labelling.
【单选题】When consolidating a subsidiary under the equity method, which of the following statements is true with regard to the subsidiary subsequent to the year of acquisition?
A.
All net assets are revalued to fair value and must be amortized over their useful lives.
B.
Only net assets that had excess fair value over book value when acquired by the parent must be amortized over their useful lives.
C.
All depreciable net assets are revalued to fair value at date of acquisition and must be amortized over their useful lives.
D.
Only depreciable net assets that have excess fair value over book value must be amortized over their useful lives.
E.
Only assets that have excess fair value over book value must be amortized over their useful lives.
【多选题】Which are the ways of consolidating vocabulary? ( )
A.
Labelling.
B.
Categories.
C.
Using word series.
D.
Using word net-work.
【多选题】Which of the following statement(s) apply when consolidating statements of financial position
A.
All inter-company balances should be cancelled
B.
The group share of the whole of subsidiary’s profit is included within group profit
C.
Intercompany profit should be eliminated unless it is realised by sale to an outsider
D.
Subsidiary’s asset values need to be updated at the end of each accounting period
【单选题】Which of the following is NOT the way of consolidating vocabulary?
A.
Using word series.
B.
Using categories.
C.
Using word net-work.
D.
Using word formation rules.
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