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【单选题】
链传动中,链条的节数宜采用 。A.
奇数
B.
偶数
C.
5的倍数
D.
10的倍数
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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
【简答题】A．malicious B．friendly C．neighborly D．goodwill
【简答题】商誉(goodwill)
【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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