题目内容
（请给出正确答案）
A.MAW
B.HAWB
C.IATA
D.TACT
参考答案
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更多“in international air cargo transportation, a freight forwarder offering a consolidation service will…”相关的问题
Witch Co acquired 70% of the 200,000 equity shares of Wizard, its only subsidiary, on 1 April 20X8 when the retained earnings of Wizard Co were $450,000. The carrying amounts of Wizard Co's net assets at the date of acquisition were equal to their fair values apart from a building which had a carrying amount of $600,000 and a fair value of $850,000. The remaining useful life of the building at the acquisition date was 40 years.Witch Co measures non-controlling interest at fair value, based on share price. The market value of Wizard Co shares at the date of acquisition was $1.75.At 31 March 20X9 the retained earnings of Wizard Co were $750,000. At what amount should the non-controlling interest appear in the consolidated statement of financial position of Witch Co at 31 March 20X9?
A、$193,125
B、$195,000
C、$196,875
D、$191,500
On 1 October 20X8 Pacemaker Co acquired 30 million of Vardine Co's 100 million shares in exchange for 75 million of its own shares. The stock market value of Pacemaker Co's shares at the date of this share exchange was $1.60 each,Vardine Co's profit is subject to seasonal variation. Its profit for the year ended 31 March 20X9 was $100 million. $20 million of this profit was made from 1 April 20X8 to 30 September 20X8.Pacemaker Co has one subsidiary and no other investments apart from Vardine Co.What amount will be shown as 'investment in associate' in the consolidated statement of financial position of Pacemaker Co as at 31 March 20X9?
A、$144 million
B、$150 million
C、$78 million
D、$126 million
A、A bottle of water
B、A gas cylinder with O2
C、Sewage sludge
D、Nuclear waste
B、强风中船舶仍有偏荡，但抓力较大，不易走锚
C、强风中船舶不易偏荡，但抓力较小，易于走锚
D、强风中船舶仍有偏荡，但抓力较小，易于走锚
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