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[主觀題]

Consolidated financial statements are presented on the basis that the companies within

the group are treated as if they are a single economic entity.

Which of the following are requirements of preparing consolidated financial statements?

(1)All subsidiaries must adopt the accounting policies of the parent in their individual financial statements

(2)Subsidiaries with activities which are substantially different to the activities of other members of the group should not be consolidated

(3)All entity financial statements within a group should normally be prepared to the same accounting year end prior to consolidation

(4)Unrealised profits within the group must be eliminated from the consolidated financial statements

A、(1)and (3)

B、(2)and (4)

C、(3)and (4)

D、(1)and (2)

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更多“Consolidated financial statements are presented on the basis that the companies within”相關的問題

第1題

Extracts from the financial statements of Persimmon are as follows:Statement of financi

A.5.1%

B.4.7%

C.6.6%

D.6%

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第2題

The entity that is represented by a single set of consolidated financial statements is

A.an economic entity

B.a parent entity

C.a subsidiary entity

D.a consolidated entity

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第3題

(b) Prepare a consolidated balance sheet as at 31 October 2005 for the Lateral Group in ac

(b) Prepare a consolidated balance sheet as at 31 October 2005 for the Lateral Group in accordance with

International Financial Reporting Standards. (21 marks)

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第4題

Which of the following statements are correct when preparing consolidated financial s

A.1 only

B.2and3

C.2and4

D.3 and 4

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第5題

如果要配置AWS賬單警報,您必須使用哪種AWS服務? ()

A. CloudWatch

B. CloudMonitor

C. Consolidated billing

D. CloudTrail

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第6題

并表監管(consolidated supervision)的路徑是“功能監管—剔除內部交易(internaltransaction)—并表監管”。()
點擊查看答案

第7題

(b) Prepare a consolidated statement of financial position of the Ribby Group at 31 May 20

(b) Prepare a consolidated statement of financial position of the Ribby Group at 31 May 2008 in accordance

with International Financial Reporting Standards. (35 marks)

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第8題

●A() is a dedicated storage network that provides access to consolidated, block level sto

●A() is a dedicated storage network that provides access to consolidated, block level storage. It is primarily used to make storage devices accessible to servers so that the devices appear as locally attached to the operating system.() A. network-attached storage B. storage area networkC. direct attached storage D. computer cluster

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第9題

通過什么AWS服務管理整合計費?()

A. AWS TCO

B. AWS賬單管理器

C. AWS Consolidated Management

D. AWS組織

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第10題

25 What should the minority interest figure be in the group’s consolidated balance sheet a
t 31 December 2005?

A $240,000

B $80,000

C $180,000

D $140,000

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第11題

Now, we have enlarged and ()our domestic market and European market.

A、merged

B、consolidated

C、purchased

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