The fork is the main table utensil in China.
A、True
B、False
A、True
B、False
A、causal relationship
B、inclusive relationship
C、opposite relationship
D、All above
A、the diner has finished eating.
B、the dish is excellent.
C、the diner doesn’t like the dish.
D、the diner is ready for second plate.
Fork Co owns an 80% investment in Spoon Co which it purchased several years ago. The goodwill on acquisition was valued at $1,674,000 and there has been no impairment of that goodwill since the date of acquisition.On 30 September 20X4, Fork Co disposed of its entire investment in Spoon Co, details of which are as follows: $'000 Sales proceeds of Fork Co's entire investment in Spoon Co 5,580 Cost of Fork Co's entire investment in Spoon Co 3,720 Immediately before the disposal, the consolidated financial statements of Fork Co included the following amounts in respect of Spoon Co: $'000 Carrying amount of the net assets (excluding goodwill) 4,464 Carrying amount of the non-controlling interests 900 What is the profit/loss on disposal (before tax) which will be recorded in Fork Co's CONSOLIDATED statement of profit or loss for the year ended 30 September 20X4?
A、$1,860,000 profit
B、$2,016,000 profit
C、$342,000 profit
D、$558,000 loss
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