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发布时间:2024-07-17 00:24:58

[单项选择]Par-Mac Corporation is a joint venture equally controlled by Parker Company and Macintosh Company. Which method should Macintosh use to account for its ownership interest in Par-Mac according to U. S. Generally Accepted Accounting Principles ( U. S. GAAP), and which method recommended for Parker under International Financial Reporting Standards (IFRS) U.S. GAAP IFRS()①A. Equity method Proportionate consolidation method ②B. Equity method Consolidation method ③C. Consolidation method Proportionate consolidation method
A. ①
B. ②
C. ③

更多"Par-Mac Corporation is a joint vent"的相关试题:

[简答题]We have negotiated the plan of joint venture several times and have come to a better mutual understanding. Our opinions are in the main in unison with each other on some important points. However, as the problems involved are rather complicated, we are not sure whether it is possible to set up a joint venture within a short period.
[单项选择]The news item is mainly about a joint venture between______.
A. a US company and a UK company.
B. a Swiss company and a UK company.
C. two Taiwanese companies.
D. a mainland company and a US company.
[简答题]Dongfang Computer Co. is a Joint Venture Company. In order to meet the fast growth of the company, it is now seeking for two qualified applicants for the post of computer programmer. Job requirements: A diploma in computer or related majors; good spoken and written English; at least 3 years working experience in related field; ability to develop software on his or her own; positive, confident and disciplined.
[填空题]

A—JV: Joint Venture
B—WOS: wholly owned subsidiary
C—in triplicate
D—advising commission
E—confirmation commission
F—amendment commission
G—postage/other charges
H—bookkeeper
I—correspondent bank
J—trade volume
K—house agent
L—shipping agent
M—employment agency
N—travel agency
O—claim & obligations
P—bill of exchange

()代理行()职业介绍所
[简答题]

原文:合营企业需要时可在中国境外设立分支机构。
译文:An equity joint venture need to set up branches and subbranches outside China.
改译:.


[简答题]joint ventures
[简答题]multinational corporation
[简答题]加入一个俱乐部 Membership type: joint(三类:single / joint / family他没有孩子,但是和妻子一起)
[单项选择]Barracuda Corporation, a U. S. corporation, owns a subsidiary located in Germany. The German subsidiary’s financial statements are maintained in euros. If the euro recently appreciated relative to the U.S. dollar, how would the unrealized translation gain affect Barracuda’s retained earnings and total stockholders’ equity Retained earnings Total stockholders’ equity()
A. No effect No effect
B. Increase Increase
C. No effect Increase
[判断题]圆形水池预应力筋张拉程序为0→0.6σcon→1.05σcon→1.0σcon。( )

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