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[单选题]

Hillusion acquired 80% of Skeptik on 1 July 20X2.In the post－acquisition period Hillu

A.Increase by $11.5 million

B.Increase by $9.6 million

C.Decrease by $11.5 million

D.Decrease by $9.6 million

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更多“Hillusion acquired 80% of Skep…”相关的问题

第1题

Crash acquired 70% of Bang's 100,000 $1 ordinary shares for $800,000 when the ret

A.$200,000

B.$163,000

C.$226,000

D.$110,00

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第2题

Although he has lived there for years he has not yet ________ to the hot climate since he is from the northern part of the country.

A.adopted

B.acquired

C.adapted

D.admitted

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第3题

Riley acquired a non－current asset on 1 October 2009 at a cost of $100,000 which had

Riley acquired a non-current asset on 1 October 2009 at a cost of $100,000 which had a useful economic life of ten years and a nil residual value.The asset had been correctly depreciated up to 30 September 2014.At that date the asset was damaged and an impairment review was performed.On 30 September 2014, the fair value of the asset less costs to sell was $30,000 and the expected future cash flows were $8,500 per annum for the next five years.

The current cost of capital is 10% and a five year annuity of $1 per annum at 10% would have a present value of $3·79

What amount would be charged to profit or loss for the impairment of this asset for the year ended 30 September 2014().

A、$17,785

B、$20,000

C、$30,000

D、$32,215

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第4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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第5题

During the year Peterlee acquired an iron ore mine at a cost of $6 million. In additi

A.How should this $2 million future cost be recognised in the financial statements().

B.Provision $2 million and $2 million capitalised as part of cost of mine

C.Provision $2 million and $2 million charged to operating costs

D.Accrual $200,000 per annum for next ten years

E.Should not be recognised as no cost has yet arisen

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第6题

At year-end, the perpetual inventory records of Anderson Co. indicate 60 units of a pa

rticular product in inventory, acquired at the following dates and unit costs: Purchased in August: 30 units at $750 per unit. Purchased in November: 30 units at $700 per unit. A complete physical inventory taken at year-end indicates only 50 units of this product actually are on hand. Under the LIFO flow assumption, the cost of this item to be included as inventory in the company's year-end balance sheet is: ().

A、$36,000.

B、$42,000.

C、$36,500.

D、$37,500.

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第7题

如何利用加减乘除使得等式成立,8 8 8 8 8 8 8 8=1000

如何利用加减乘除使得以下等式成立？

8 8 8 8 8 8 8 8=1000

8 8 8 8 8 8 8 8=2000

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第8题