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（请给出正确答案）
A.$200,000
B.$163,000
C.$226,000
D.$110,00
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更多“Crash acquired 70% of Bang's 100,000 $1 ordinary shares for $800,000 when the ret”相关的问题
Alderminster Co acquired a 70% holding in Bidford Co on 1 January 20X4 for $600,000. At that date the fair value of the net assets of Bidford Co was $700,000. Alderminster Co measures non-controlling interest at its share of net assets,On 31 December 20X6 Alderminster Co sold all its shares in Bidford Co for $950,000. At that date the fair value of Bidford Co's net assets was $850,000. Goodwill was not impaired.What was the profit or loss on disposal to be recognised in the consolidated financial statements of Alderminster Co？
A、$245,000 profit
B、$135,000 loss
C、$200,000 profit
D、$200,000 loss
The individual statements of financial position at 31 December 20X5 for both companies show the following:
What will be the total inventories figure in the consolidated statement of financial position of Patula Co as at 31 December 20X5？
A.$5,250,000
B.$5,330,000
C.$5,130,000
D.$5,238,000
Witch measures non-controlling interest at fair value, based on share price.The market value of Wizard shares at the date of acquisition was $1.75.At 31 March 20X9 the retained earnings of Wizard were $750,000.
At what amount should the non- controlling interest appear in the consolidated statement of financial position of Witch at 31 March 20X9().
A、$195,000
B、$193,125
C、$135,000
D、$188,750
During the year to 31 December 20X6, Marek Co sold goods to Rooney Co, giving rise to an unrealised profit in inventory of $550,000 at the year end. Marek Co’s profit after tax for the year ended 31 December 20X6 was $3·2m.
What amount will be presented as the non-controlling interest in the consolidated statement of financial position of Rooney Co as at 31 December 20X6？
A.$1,895,000
B.$1,495,000
C.$1,910,000
D.$1,880,000
Steven Butler: Tonight, the stock market crash of 1929. The famous words, the Crash 1929. Overnight, it was like bombs fell. It is often identified as one of the most significant events of the 20th century, the day the stock market lost 30 billion dollars' paper value in a few hours and, as popular wisdom has always told us, plunged the nation into the Great Depression. But popular wisdom about the crash is somewhat misleading, the economy was in depression long before the bottom dropped out of the market. The crash wasn't the only signal that something was terribly wrong; it was simply the loudest.
An economist: Beneath the surface (erm) there were people who were not worrying in the 20s, the whole frame. of economy was essentially in depression throughout the 20s.
Steven Butler: To better understand what forced the economy into such a dark period and the crash's role in that, a few things about the times. It was the first decade in which more people lived in cities than in the countryside, the decade of the automobile, and the radio, and tabloid, and jazz. It was a decade of rampant speculation. It seems that almost everybody was on the stock. And all of these are dependent on mass consumption.
An economist: The mass sale of automobiles, in addition, you have radio and household appliances. These, in order to keep the economy going, had to be sold to the masses of people.
Steven Butler: Which meant breaking down the traditional American value of saving for a rainy day. Advertising came of age in the 1920s. People were persuaded to abandon their frugal ways and spend money now. And while there were modest increases in the income for the middle classes in 1920s, they were not enough. The economy was booming, but the rich were keeping most of the profits. It means that the buying power was not defused throughout the economy. At a time when unions were either rare or weak, management's hold on wages went unchanged. For a time the flaw in the economy was hidden.
An economist: The stopgap that was discovered was, "I can buy it on credit." The very word "credit" starts to be used in the 1920s in a way that's almost opposite to what it really means; it means debt.
Steven Butler: And the debt mounted and mounted to where it became increasingly impossible to keep up spending. Industry was overproducing, profits were shrinking, the national mood changed. By October 29, 1929, millions of investors started to panic. The stock market went into a free fall. What followed was a period of sustained misery. In the end, the Great Depression lasted another ten years and when America emerged it was a very different place. The growth of organized labor had helped to spread the prosperity more evenly and the commitment of a balanced consumer-driven economy was now complete. But for those who remember the worst trading day in history, the crash of 1929 continues to cast a shadow across the rest of the 20th century.
？You will hear a news report in which the anchor will introduce you to a reporter who will look back at the stock market crash of 1929.
？For each question 28--30, mark one letter (A, B or C) for the correct answer.
？You will hear the recording twice.
From the recording we can learn that the crash of 1929 happened on a ______.
A．Monday
B．Tuesday
C．Thursday
The prevalence of these problems points to fundamental issues beyond a specific industry or short-term period. Instead, we need to recognize that the entire information sector--from music to newspapers to telecoms to internet to semiconductors and anything in-between--has become subject to a gigantic market failure in slow motion. A market failure exists when market prices cannot reach a self-sustaining equilibrium. The market failure of the entire information sector is one of the fundamental trends of our time, with far-reaching long-term effects, and it is happening right in front of our eyes.
The basic structural reason for this problem is that information products are characterized by high fixed costs and low marginal costs. They are expensive to produce but cheap to reproduce and distribute, and there-fore exhibit strong economies of scale with incentives to an over-supply. Second, more information products are continuously being offered to users. And information products and services are becoming more "commoditized", open, and competitive. The main result of these factors is that prices for content, network distribution and equipment are collapsing across a broad front. It seems to have become difficult to charge anything for information products and services. The music industry is unable to maintain prices. Online publishers cannot charge their readers, except for a few premium providers such as the FT. International phone call prices have dropped, and with internet telephony will move to near-zero. Web advertising prices have collapsed. Much of world and national news is provided for free. A lot of software is distributed or acquired gratis. Academic articles are being distributed online for free. TV and radio have always been free unless taxed. Even cable TV, at 20,000 program hours a week, is available to viewers at a cost of a 1/10 of 1 cent per hour. Newspaper prices barely cover the physical cost of paper and delivery; the content is thrown in for free.
All these are symptoms of a chronic price deflation that shows no sign of abating. It is a good deal for consumers, including those of developing countries, but it spells disaster for providers. The price for their information or distribution is dropping towards marginal cost, which is close to zero and typically does not cover full cost. No company can afford to do this for long. And the more efficient the information market becomes due to technology, the faster this process advances. And there is more trouble ahead.
The problems mentioned in the passage ______.
A．last only in a short span of time
B．are widespread and long ranged
C．are caused by improper management
D．exist in the minority of the information industries
The news of the air crash is not yet ______ by. the government.
A．committed
B．confirmed
C．considered
D．concerned
Which of the following statements about the crash is TRUE？
A．The number of casualties was 153 on Wednesday.
B．There accident killed 172 passengers on board.
C．The crash took place when the plane was landing.
D．The crash was caused probably by the engine fire.
()the ABS, our car would crash on the highway.
A、Above all
B、Owe to
C、With
D、But for
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