题目内容

Which of the following statements about intra-group profits in consolidated financial statements is/are correct？
(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party
(ii) Eliminating intra-group unrealised profits never affects non-controlling interests
(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full

A. (i) only
B. (i) and (ii)
C. (ii) and (iii)
D. (iii) only

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()原则是市场细分的基础。

A. 经济性
B. 可进人性
C. 可衡量性
D. 差异性

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What is the correct treatment of the estate income for individual income tax purposes？

A. The estate income is not taxable
B. The estate income will be taxed as occasional (ad hoc) income
C. The estate income will be taxed as other income
D. The estate income will be taxed as service income

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综合重合闸中的阻抗选相元件，一般均采用接线方式，单相接地故障时继电器的测量阻抗是()。

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(i) The product mix ratio
(ii) Contribution to sales ratio for each product
(iii) General fixed costs
(iv) Method of apportioning general fixed costs
Which of the above are required in order to calculate the break-even sales revenue for the company？

All of the above
B. (i), (ii) and (iii) only
C. (i), (iii) and (iv) only
D. (ii) and (iii) only

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A. (i) only B. (i) and (ii) C. (ii) and (iii) D. (iii) only

()原则是市场细分的基础。

What is the correct treatment of the estate income for individual income tax purposes？

综合重合闸中的阻抗选相元件，一般均采用接线方式，单相接地故障时继电器的测量阻抗是()。

(i) The product mix ratio(ii) Contribution to sales ratio for each product(iii) General fixed costs(iv) Method of apportioning general fixed costsWhich of the above are required in order to calculate the break-even sales revenue for the company？

A. (i) only
B. (i) and (ii)
C. (ii) and (iii)
D. (iii) only

(i) The product mix ratio
(ii) Contribution to sales ratio for each product
(iii) General fixed costs
(iv) Method of apportioning general fixed costs
Which of the above are required in order to calculate the break-even sales revenue for the company？