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【判断题】
消费者在购物过程中是理性的。A.
正确
B.
错误
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举一反三
【多选题】When preparing a consolidated Statement of financial position the identifiable non monetary assets of the subsidiary need to be fair valueWhich of the following assets of the subsidiary need to be fai...
A.
Land and building appearing in the books of the subsidiary
B.
Trade receivables reported on the subsidiary’s balance sheet
C.
Brand name the cost relating to which the subsidiary has already fully written off
D.
Inventory reported on the subsidiary’s statement of financial position
【简答题】As to the nature, legal status, legal liability of the subsidiary , which of the following statement is correct？A. a subsidiary’ properties belong to the parent company which sets up the subsidaiaryB....
【单选题】On what basis may a subsidiary be excluded from consolidation?
A.
The activities of the subsidiary are dissimilar to the activities of the rest of the group.
B.
There is no basis on which a subsidiary may be excluded from consolidation.
C.
The subsidiary is based in a country with strict exchange controls which make it difficult for it to transfer funds to the parent.
D.
The subsidiary was acquired with the intention of reselling it after a short period of time.
【多选题】As to the nature, legal status, legal liability of the subsidiary, which of the following statement is correct ( ).
A.
a subsidiary’ properties belong to the parent company which sets up the subsidiary
B.
When the subsidiary’s property is insufficient to settle its debts, the parent company bears a secondary liability for the debts
C.
the subsidiary bears independent liabilities
D.
the subsidiary can sue in its own name
【单选题】When a parent company acquires a subsidiary, the amount paid for goodwill is equal to the amount paid by the parent company for its shares in the subsidiary company, less:
A.
The market value of those shares plus the parent's stake in the subsidiary's reserves
B.
The nominal value of those shares
C.
The market value of those shares
D.
The nominal value of those shares plus the parent's stake in the subsidiary's reserves
【单选题】Holding companies may give creditors of their subsidiary companies a ‘letter of comfort’ regarding the ability of the subsidiary to pay its debts. What is the legal effect of a 'letter of comfort'?
A.
It is legally binding on the holding company only
B.
It is legally binding on the subsidiary company only
C.
It is legally binding on the holding company and subsidiary company
D.
It is not legally binding on the holding company or subsidiary company
【单选题】On what basis may a subsidiary be excluded from consolidation?
A.
The activities of the subsidiary are dissimilar to the activities of the rest of the group.
B.
The subsidiary was acquired with the intention of reselling it after a short period of time.
C.
The subsidiary is based in a country with strict exchange controls which make it difficult for it to transfer funds to the parent.
D.
There is no basis on which a subsidiary may be excluded from consolidation.
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