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【多选题】
In accordance with IAS 36 Impairment of Assets, when identifying a cash-generating unit (CGU), which the following statements is not correct?A.
Where a group of assets has an active market for its output, this group of assets would be considered to be a CGU.
B.
A CGU is the smallest business unit that generates cash inflows independently of the cash inflows of other business units.
C.
Even if an asset generates cash inflows independently of other assets, the recoverable amount of the CGU to which the asset belongs must still be estimated.
D.
Where cash inflows can be identified with a particular asset but cannot be earned independently of other assets, the asset is still tested individually for impairment.
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举一反三
【单选题】—I’d like to buy an expensive sports car ． —Well ， Mike ， wehave got several models ．
A.
． to be chosenfrom
B.
． to choose
C.
． to choose from
D.
． for choosing
【单选题】石油钻机按钻井深度分为浅井钻机、中深井钻机、深井钻机、超深井钻机。其钻井深度在（）为中深井钻机。
A.
≤1500米
B.
1500~3000米
C.
3000~5000米
D.
>5000米
【单选题】石油钻机按钻井深度分为浅井钻机、中深井钻机、深井钻机、超深井钻机。其钻井深度在（）为浅井钻机。
A.
≤1500米
B.
1500~3000米
C.
3000~5000米
D.
>5000米
【简答题】The picture showed a _______ young woman sitting in a sports car. A) humorous B) rigorous C) furious D) glamorous
【多选题】Which of the following risks belongs to the general additional risks? ( )
A.
FPA
B.
WA
C.
intermixture and contamination risks
D.
leakage risks
【单选题】Where was the driver of the sports car when the accident happened?
A.
In the garage.
B.
In the supermarket.
C.
At the foot of the hill.
D.
Inside the car.
相关题目：
【单选题】石油钻机按钻井深度分为浅井钻机、中深井钻机、深井钻机、超深井钻机。其钻井深度在（）为浅井钻机。
A.
≤1500米
B.
1500~3000米
C.
3000~5000米
D.
>5000米
参考解析：
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