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Witch acquired 70% of the 200,000 equity shares of Wizard, its only subsidiary, on 1

April 20X8 when the retained earnings of Wizard were $450,000.The carrying amounts of Wizard'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 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

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更多“Witch acquired 70% of the 200,…”相关的问题

第1题

阅读以下说明和C＋＋代码，将应填入（n)处的字句写在对应栏内。【说明】某网络游戏存在战士（Fighter)、

阅读以下说明和C++代码，将应填入(n)处的字句写在对应栏内。

【说明】

某网络游戏存在战士(Fighter)、野蛮人(Savage)、白法师(White Witch)三种角色，它们具有Role接口，角色的类图关系如图1.1所示。现要将黑法师(BlackWitch)角色加入此网络游戏以实现功能扩充。已知某第三方库已经提供了法师(Witch)类，且完全满足系统新增的黑法师角色所需的功能，但法师 (Witch)不是由Role派生而来，它提供的接口不能被系统直接使用。代码8-1既使用了法师(Witch)，又遵循了Role规定的接口，既避免了从头开发一个新的黑法师类，又可以不修改游戏中已经定义的接口。代码8-2根据用户指定的参数生成特定的角色实例，并对之进行显示操作。

游戏中定义的接口与黑法师(BlackWitch)提供的显示接口及其功能见表1.1。

【代码8-1】

class BlackWitch: public (1) {

private:

(2) m_BlackWitch;

public:

void display() {

m_BlaekWitch. (3) ;

} };

【代码8-2】

class Factory {

public:

(4) getRolelnstance(int type){ //生成特定类实例

switch (type) {

case 0: return new Fighter;

case 1: return new Savage;

case 2: return new WhiteWitch;

case 3: return new BlackWitch;

default: return NULL;

}

}

};

void main(int arge,ehar * argv[ ] ) {

if(arge ! =2){

cout ＜＜ "error parameters !" ＜＜ end1;

return;

}

int type = atoi(argv[ 1 ] );

Factory factory;

Role * s;

s = factory. (5);

if(s = = NULL) {

cout ＜＜ "Error get the instance !" ＜＜ end1;

return;

}

s-- ＞ display();

delete s;

return;

}

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第2题

●DHCP客户端在首次启动时会向网络发出一个Dhcpdiscover包来请求IP地址，其目的IP地址为（69) 。（69

●DHCP客户端在首次启动时会向网络发出一个Dhcpdiscover包来请求IP地址，其目的IP地址为 (69) 。

(69)

A． 192．168．0．1

B． 0．0．0．0

C． 255．255．255．0

D． 255．255．255．255

O ARP请求消息是以 (70) 包发送的。

(70)

A．单播

B．组播

C．广播

D．任意播

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第3题

●Applications put computers to practical business （67) ，but below the （68) it's the heart

●Applications put computers to practical business (67) ，but below the (68) it's the heart of an operating system-the kernel-that provides the technical wizardry to juggle multiple program，connect to networks and store (69) ．

A traditional kernel provides all the functions for applications．The kernel (70) memory，I／O devices and parcels out processor time．

The kernel also supports security and fault (71) ，which is the ability to recover automatically when parts of the system fail．

(67) A．used

B．use

C．apply

D．applied

(68) A．earth

B．bottom

C．table

D．surface

(69) A．graphics

B．data

C．text

D．image

(70) A．manages

B．manage

C．managed

D．managing

(71) A．error

B．question

C．tolerance

D．problem

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第4题

As they access the corporate network, mobile and remote users inadvertently can infect the

network with(72) and worms acquired from unprotected public networks.

A．viruses

B．disease

C．germs

D．sickness

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第5题

操作系统主要是对计算机系统中的全部软硬件资源进行管理，以方便用户提高计算机使用效率的一种系

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(36)

A．用户管理

B．处理机管理

C．中断管理

D．I/O管理

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第6题

As mentioned above, C imposes relatively few built - in ways of doing things on the progra

m- mer. Some common tasks, such as manipulating(66),(67), and doing(68)(I/O), are performed by calling on library functions. Other tasks which you might want to do, such as creating or listing directories, or interacting with a mouse, or displaying windows or other(69)elements, or doing color graphics, are not defined by the C language at all. You can do these things from a C program, of course, but you will be calling on services which are peculiar to your programming environment(70), processor, and operating system)and which are not defined by the C standard. Since this course is about portable C programming, it will also be steering clear of facilities not provided in all C environments.

A．lines

B．strings

C．threads

D．routes

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第7题

● To compete in today’s fast－paced competitive environment, organizationsarincreasinglyall

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第8题

To compete in today's fast-paced competitive environment, organizations are increasingly a

llowing contractors, partners, visitors and guests to access their internal enterprise networks. These users may connect to the network through wired ports in conference rooms or offices, or via wireless access points. In allowing this open access for third parties, LANs become(171). Third parties can introduce risk in a variety of ways from connecting with an infected laptop to unauthorized access of network resources to(172)activity. For many organizations, however, the operational complexity and costs to ensure safe third party network access have been prohibitive. Fifty-two percent of surveyed CISOs state that they currently use a moat and castle's security approach, and admit that defenses inside the perimeter are weak. Threats from internal users are also increasingly a cause for security concerns. Employees with malicious intent can launch(173)of service attacks or steal(174)information by snooping the network. As they access the corporate network, mobile and remote users inadvertently can infect the network with(175) and worms acquired from unprotected public networks. Hackers masquerading as internal users can take advantage of weak internal security to gain access to confidential information.

A．damageable

B．susceptible

C．vulnerable

D．changeable

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第9题

大肠杆菌血清型表示方法是（)

A.K:H:O

B.O:K:H

C.H:K:O

D.K:O:H

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第10题

A．O（n2)B．O（nlog2n)C．O（log2n)D．O（n)

A.O(n2)

B.O(nlog2n)

C.O(log2n)

D.O(n)

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第11题

在长度为n的有序线性表中进行二分查找，最坏情况下需要比较的次数是

A.O(n)

B.o(n2)

C.O(10g2n)

D.O(nlog2n)

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