Patula Co acquired 80% of Sanka Co on 1 October 20X5. At this date, some of Sanka Co’s inventory had a carrying amount of $600,000 but a fair value of $800,000. By 31 December 20X5, 70% of this inventory had been sold by Sanka Co.

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

请帮忙给出正确答案和分析，谢谢！

On 1 October 20X4, Flash Co acquired an item of plant under a five－year lease agreemen
On 1 October 20X4, Flash Co acquired an item of plant under a five-year lease agreement. The plant had a cash purchase cost of $25m. The agreement had an implicit finance cost of 10% per annum and required an immediate deposit of $2m and annual rentals of $6m paid on 30 September each year for five years.
What is the current liability for the leased plant in Flash Co’s statement of financial position as at 30 September 20X5？
A、$19,300,000
B、$4,070,000
C、$5,000,000
D、$3,850,000

请帮忙给出正确答案和分析，谢谢！

Included within the financial assets of Zinet Co at 31 March 20X9 are the following two recently purchased investments in publically-traded equity shares:
Investment 1 – 10% of the issued share capital of Haruka Co. This shareholding was acquired as a long-term investment as Zinet Co wishes to participate as an active shareholder of Haruka Co.
Investment 2 – 10% of the issued share capital of Lukas Co. This shareholding was acquired for speculative purposes and Zinet Co expects to sell these shares in the near future.
Neither of these shareholdings gives Zinet Co significant influence over the investee companies.
Wherever possible, the directors of Zinet Co wish to avoid taking any fair value movements to profit or loss, so as to minimise volatility in reported earnings.
How should the fair value movements in these investments be reported in Zinet Co’s financial statements for the year ended 31 March 20X9？
A.In profit or loss for both investments
B.In other comprehensive income for both investments
C.In profit or loss for investment 1 and in other comprehensive income for investment 2
D.In other comprehensive income for investment 1 and in profit or loss for investment 2

请帮忙给出正确答案和分析，谢谢！

Caddy Co acquired 240,000 of Ambel Co’s 800,000 equity shares for $6 per share on 1 October 20X4. Ambel Co’s profit after tax for the year ended 30 September 20X5 was $400,000 and it paid an equity dividend on 20 September 20X5 of $150,000.
On the assumption that Ambel Co is an associate of Caddy Co, what would be the carrying amount of the investment in Ambel Co in the consolidated statement of financial position of Caddy Co as at 30 September 20X5？
A、$1,560,000
B、$1,395,000
C、$1,515,000
D、$1,690,000

请帮忙给出正确答案和分析，谢谢！

On 1 October 20X4, Pyramid Co acquired 80% of Square Co’s 9 million equity shares. At the date of acquisition,Square Co had an item of plant which had a fair value of $3m in excess of its carrying amount. At the date of acquisition it had a useful life of five years. Pyramid Co’s policy is to value non-controlling interests at fair value at the date of acquisition. For this purpose, Square Co’s shares had a value of $3·50 each at that date. In the year ended 30 September 20X5, Square Co reported a profit of $8m.
At what amount should the non-controlling interests in Square Co be valued in the consolidated statement of financial position of the Pyramid group as at 30 September 20X5？
A、$26,680,000
B、$7,900,000
C、$7,780,000
D、$12,220,000

请帮忙给出正确答案和分析，谢谢！

循环气体中CO含量控制在6～8%。（）

韶山8型电力机车的轴式为（）。

韶山8型电力机车的轴式应是（）。

配合物 【Co（en）（C2O4）2】-中形成体的配位数是（）

正常生产情况下，循环气体中CO的含量为（）。

由CO2、H2和CO组成的混合气体在同温同压下与N2的密度相同，则该混合气体中CO2、H2和CO体积之比可能为（）

焦炉煤气中的CO含量在（），相对浓度比较低，但也会造成中毒事故。