题目内容

What is the carrying amount of the production equipment in Bash Co’s statement of financial position as at 30 September 20X2?

A. $5,016,000
B. $6,270,000
C. $6,330,000
D. $6,360,000

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器官移植选择供体时不正确的是()

A. 同种异体器官移植供者的选择应从免疫学和非免疫学两方面考虑
B. 免疫学选择主要有红细胞的AB0抗原系统和白细胞的HLA抗原系统
C. 必须血型相同,或至少要符合输血原则
D. 亲属供体与受者HLA—
E. B位点不同时,可以作移植手术
F. 患有传染性疾病和恶性肿瘤的患者不适于作器官移植的供体

On 1 October 20X5, Anita Co purchased 75,000 of Binita Co’s 100,000 equity shares when Binita Co’s retained earnings amounted to $90,000.
On 30 September 20X7, extracts from the statements of financial position of the two companies were:
What is the total equity which should appear in Anita Co’s consolidated statement of financial position as at 30 September 20X7?

A. $125,000
B. $470,000
C. $345,000
D. $537,500

During the year to 31 December 20X6, Marek Co sold goods to Rooney Co, giving rise to an unrealised profit in inventory of $550,000 at the year end. Marek Co’s profit after tax for the year ended 31 December 20X6 was $3·2m.
What amount will be presented as the non-controlling interest in the consolidated statement of financial position of Rooney Co as at 31 December 20X6?

A. $1,895,000
B. $1,495,000
C. $1,910,000
D. $1,880,000

根据《危险货物分类和品名编号》GB6944-2005,毒害物质指经吞食、吸入或皮肤接触后可能造成死亡或严重受伤或健康损害的物质。()

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