【多选题】下列子公司应包括在合并财务报表合并范围之内的有()。
B.
通过与该被投资企业的其他投资者之间的协议,持有该被投资企业半数以上的表决权母公司拥有其80%的权益性资本并准备近期出售
C.
根据章程或协议,母公司有权控制其财务和经营政策
【单选题】最大的无符号16位二进制整数转换为十进制是( )
【单选题】When will a corporate meeting that focuses on critical business issues be held
A.
The time when all the participants are available
B.
The time when at least the majority of participants are available.
【单选题】When underwriting new corporate bonds, matrix pricing is used to get an estimate of the:
A.
required yield spread over the benchmark rate.
B.
market discount rate of other comparable corporate bonds.
C.
yield-to-maturity on a government bond having a similar time-to-maturity.
【单选题】In a world with corporate taxes but no possibility of financial distress, the value of the firm is maximized when the:
A.
firm uses no equity in its capital structure.
B.
firm uses no debt in its capital structure.
C.
firm uses a debt-equity ratio of 1.0.
D.
corporate tax rate approaches 100%.
【单选题】根据企业会计准则,母公司应当将其全部子公司纳入合并报表的合并范围。这里的“全部子公司”( )
D.
应该涵盖所有被母公司控制的被投资单位 ,不包括清理整顿和宣告破产的被投资单位
【判断题】右击要创建快捷方式的文件,在弹出的快捷菜单中选择“创建快捷方式”菜单命令,Windows会在桌面上为该文件创建一个快捷方式图标。
【简答题】When the Bao Company filed its corporate tax returns for the first quarter of the current year, it owed a total of $6.7 million in corporate taxes. Bao paid $4.4 million of the tax bill, but still owe...
【多选题】母公司虽然拥有被投资企业半数以上的股权,但是由于某些原因,仍不能将被投资企业纳入合并范围,属于这种情况的包括( )。
B.
已宣告破产的子公司或按照破产程序,已宣告被清理整顿的子公司
C.
准备近期售出而短期持有其半数以上权益性资本的子公司
E.
受所在国外汇管制及其他管制,资金调度受到限制的子公司