【多选题】When preparing a consolidated Statement of financial position the identifiable non monetary assets of the subsidiary need to be fair valueWhich of the following assets of the subsidiary need to be fai...
A.
Land and building appearing in the books of the subsidiary
B.
Trade receivables reported on the subsidiary’s balance sheet
C.
Brand name the cost relating to which the subsidiary has already fully written off
D.
Inventory reported on the subsidiary’s statement of financial position
【单选题】On what basis may a subsidiary be excluded from consolidation?
A.
The activities of the subsidiary are dissimilar to the activities of the rest of the group.
B.
There is no basis on which a subsidiary may be excluded from consolidation.
C.
The subsidiary is based in a country with strict exchange controls which make it difficult for it to transfer funds to the parent.
D.
The subsidiary was acquired with the intention of reselling it after a short period of time.
【多选题】根据《关于办理妨害信用卡管理刑事案件具体应用法律若干问题的解释》相关规定,针对信用卡恶意透支行为,满足下列哪些情况下构成信用卡诈骗罪()
E.
透支数额包括复利、滞纳金、手续费等发卡银行收取的费用
【判断题】人格心理特征是人在心理活动中经常地、稳定地表现出来的心理特征,主要包括能力、气质和性格。
【简答题】气质是人的个性心理特征之一,它是指在人的认识、情感、言语、行动中,心理活动发生时力量的强弱、变化的快慢和均衡程度等稳定的动力特征。主要表现在情绪体验的快慢、强弱、表现的隐显以及动作的灵敏或迟钝方面,因而它为人的全部心理活动表现染上了一层浓厚的色彩。它与日常生活中人们所说的“脾气”、性格”、性情”等含义相近。从上述内容可以看出“气质”这个定义不包含下列哪项内容?( )。
【单选题】Holding companies may give creditors of their subsidiary companies a ‘letter of comfort’ regarding the ability of the subsidiary to pay its debts. What is the legal effect of a 'letter of comfort'?
A.
It is legally binding on the holding company only
B.
It is legally binding on the subsidiary company only
C.
It is legally binding on the holding company and subsidiary company
D.
It is not legally binding on the holding company or subsidiary company
【单选题】On what basis may a subsidiary be excluded from consolidation?
A.
The activities of the subsidiary are dissimilar to the activities of the rest of the group.
B.
The subsidiary was acquired with the intention of reselling it after a short period of time.
C.
The subsidiary is based in a country with strict exchange controls which make it difficult for it to transfer funds to the parent.
D.
There is no basis on which a subsidiary may be excluded from consolidation.
【单选题】恶意透支,数额在( )的,应当认定为刑法第一百九十六条规定的“数额较大”。