A The associate's income and expenses are added to those of the group on a line-by-line basis. B The group share of the associate's income and expenses is added to the group figures on a line-by- line basis. C The group share of the associate's profit after tax is recorded as a one-line entry. D Onl...

题型: 单选题提问时间: 2021-08-24

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9 .Wellington owns 30% of Boot, which it purchased on 1 May 20X7 for USD2.5 million. At that date Boot had retained earnings of USD5.3 million. At the year end date of 31 October 20X7 Boot had retained earnings of USD6.4 million after paying out a dividend of USD1 million. On 30 September 20X7 Wellington sold USD700,000 of goods to Boot, on which it made 30% profit. Boot had resold none of these goods by31 October.At what amount will Wellington record its investment in Boot in its consolidated statement of financial position at 31 October 20X7?

A USD2,767,000 B USD2,900,000 C USD2,830,000 D USD2,620,000

题型: 单选题提问时间: 2021-08-24

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10 .On 1 February 20X1 Picardy acquired 35% of the equity shares of Avignon, its only associate, for $10 million in cash. The post-tax profit of Avignon for the year to 30 September 20X1 was $3 million. Profits accrued evenly throughout the year. Avignon made a dividend payment of $1 million on 1 September 20X1. At 30 September 20X1 Picardy decided that an impairment loss of $500,000 should be recognised on its investment in Avignon.What amount will be shown as 'investment in associate' in the statement of financial position of Picardy as at 30 September 20X1?

A $9,967,000 B $9,850,000 C $9,200,000 D $10,200,000

题型: 单选题提问时间: 2021-08-24

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广义的资产证券化是指某一资产或资产组合采取证券资产这一价值形态的资产运营方式，包括（ ）。

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1 .内部控制须有高度的权威性，除董事会和高层管理者外任何人不得拥有不受内部控制的权力。（ ）

2 .具体而言，商业银行可以从以下方面改进和完善风险管理信息系统（ ）。

3 .根据集团内部关联关系的不同，企业集团可以分为（ ）。

4 .某银行2006年贷款应提准备为1100亿元，贷款损失准备充足率为80％。则贷款实际计提准备为（ ）亿元。

5 .授信集中度限额可以按不同维度进行设定，其中，最常用的组合限额设定维度有（ ）。

7 .商业银行在进行市值重估时通常采用的方法有（ ）。

8 .How should an associate be accounted for in the consolidated statement of profit or loss?

广义的资产证券化是指某一资产或资产组合采取证券资产这一价值形态的资产运营方式，包括（　）。

1 .内部控制须有高度的权威性，除董事会和高层管理者外任何人不得拥有不受内部控制的权力。（　）

2 .具体而言，商业银行可以从以下方面改进和完善风险管理信息系统（　）。

3 .根据集团内部关联关系的不同，企业集团可以分为（　）。

4 .某银行2006年贷款应提准备为1100亿元，贷款损失准备充足率为80％。则贷款实际计提准备为（　）亿元。

5 .授信集中度限额可以按不同维度进行设定，其中，最常用的组合限额设定维度有（　）。

7 .商业银行在进行市值重估时通常采用的方法有（　）。