Tomas owns 65% of the shares in Drew. Drew owes Tomas $5,000. Tomas has receivablesof $300,000 and Drew has receivables of $130,000.What are the consolidated receivables for Tomas?

1 .Wolf acquired 80,000 $1 ordinary shares in Fox on 1 April 2012 at a cost of $177,000. Fox’sretained earnings at that date were $50,000 and its issued ordinary share capital was$100,000. Fair value of non-controlling interest on acquisition was $52,000 and the fair valueof Fox’s land on acquisition was $10,000 higher than its carrying value.How much goodwill arises on consolidation?

A $57,000 B $67,000 C $69,000 D $79,000

题型: 单选题 提问时间: 2021-08-23

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2 .What are the consolidated retained earnings of Vaynor on 30 April 2012?

A $90,000 B $122,000 C $146,000 D $160,000

题型: 单选题 提问时间: 2021-08-23

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3 .地层岩性对边坡稳定性影响较大，能构成稳定性相对较好边坡的岩体是（　）。

A 厚层坚硬的沉积岩 B 侵入岩 C 泥灰岩 D 板岩 E 页岩

题型: 多选题 提问时间: 2021-08-23

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4 .During the year Frodo sold goods for a sales price of $168,000 to its wholly-ownedsubsidiary Bilbo These goods were sold by Frodo at a mark-up of 50% on cost. On 31December Bilbo still had $36,000 worth of these goods in inventory.What adjustment for unrealised profit should be made in Frodo’s consolidated financialstatements?

A $12,000 B $18,000 C $24,000 D $36,000

题型: 单选题 提问时间: 2021-08-23

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5 .地下水对建设工程可能造成的影响有（　）。

A 动水压力产生流砂和潜蚀 B 地下水位下降引起软土地基上升 C 地下水的浮托作用 D 承压水对基坑的影响 E 地下水对钢筋混凝土的影响

题型: 多选题 提问时间: 2021-08-23

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7 .影响边坡稳定性的因素有内在因素与外在因素两个方面。内在因素有组成边坡（　）等，它们常常起着主要的控制作用。

A 岩土体的性质 B 风化作用 C 地质构造 D 地应力 E 岩体结构

题型: 多选题 提问时间: 2021-08-23

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8 .不稳定边坡的防护措施不包括（　）。

A 植草 B 堆坡 C 防渗和排水 D 削坡 E 混凝土护面

题型: 多选题 提问时间: 2021-08-23

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9 .常见的沉积岩有（　）。（13年真题）

A 辉绿岩 B 泥岩 C 石灰岩 D 白云岩 E 大理岩

题型: 多选题 提问时间: 2021-08-23

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10 .影响岩石边坡稳定的主要地质因素有（　）。（13年真题）

A 地质构造 B 岩石的成因 C 岩石的成分 D 岩体结构 E 地下水

题型: 多选题 提问时间: 2021-08-23

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