根据埋藏条件，地下水分为（　）。

1 .岩石的变形在弹性变形范围内用（　）指标表示。

A 抗压强度 B 抗拉强度 C 弹性模量 D 抗剪强度 E 泊桑比

题型: 多选题 提问时间: 2021-08-23

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2 .红黏土的工程性质不包括（　）。

A 天然含水量小 B 塑性高 C 具有湿陷性 D 密度大 E 较高的强度

题型: 多选题 提问时间: 2021-08-23

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3 .X has a 40% shareholding in each of the following three companies:P: X has the right to appoint or remove a majority of the directors of P.Q: X has significant influence over the affairs of Q.R: X has the power to govern the financial and operating policies of R.Which of these companies are subsidiaries of X for financial reporting purposes?

A P and R only B Q and R only C P and Q only D P, Q and R

题型: 单选题 提问时间: 2021-08-23

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4 .中国科学院将地震震级分级不包括（　）。

A 小震 B 微震 C 强震 D 烈震 E 爆震

题型: 多选题 提问时间: 2021-08-23

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5 .Holder acquired 150,000 $1 ordinary shares in Sub on 1 March 2012 at a cost of $300,000.Sub’s retained earnings at 1 March 2012 were $36,000 and its issued ordinary share capitalwas $200,000. Non-controlling interest is valued at fair value on acquisition, which was$100,000. Sub’s retained earnings today have increased to $60,000.How much goodwill arises on consolidation?

A $99,000 B $123,000 C $140,000 D $164,000

题型: 单选题 提问时间: 2021-08-23

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7 .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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8 .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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9 .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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10 .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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