首页 > 财会类考试 > ACCA/CAT > F7 > 问题详情
搜题
题目内容 (请给出正确答案)
[主观]

When a parent is evaluating the assets of a potential subsidiary, certain intangible assets can be recognised separately from goodwill, even though they have not been recognised in the subsidiary’s own statement of financial position.

Which of the following is an example of an intangible asset of the subsidiary which may be recognised separately from goodwill when preparing consolidated financial statements?

A、A new research project which the subsidiary has correctly expensed to profit or loss but the directors of the parent have reliably assessed to have a substantial fair value

B、A global advertising campaign which was concluded in the previous financial year and from which benefits are expected to flow in the future

C、A contingent asset of the subsidiary from which the parent believes a flow of future economic benefits is possible

D、A customer list which the directors are unable to value reliably

请帮忙给出正确答案和分析,谢谢!

答案
查看答案
更多“When a parent is evaluating the assets of a potential subsidiary, cert……”相关的问题

第1题

There was a time when parents who wanted an educational present for their children would buy a typewriter, a globe or an encyclopedia set.
Now those 【21】______ seem hopelessly old-fashioned: this Christmas, there were a lot of 【22】______ computers under the tree. 【23】______ that computers are their key to success, parents are also frantically insisting that children 【24】______ taught to use them on school—as early as possible. The problem for schools is that when it 【25】______ computers, parents don’t always know best. Many schools are 【26】______ parental impatience and are purchasing hardware without 【27】______ educational planning, so they can say, OK, we've moved into the computer age. Teachers 【28】______ themselves caught in the middle of the problem — between parent pressure and 【29】______ educational decisions.
Educators do not even agree 【30】______ how computers should be used. A lot of money is going for computerized educational materials 【31】______ research has shown can be taught 【32】______ with pencil and paper. Even those who believe that all children should 【33】______ to computer warn of potential 【34】______ to the very young.
The temptation remains strong largely because young children 【35】______ so well to computers. First graders have been 【36】______ willing to work for two hours on math skills. Some have an attention span of 20 minutes.
【37】______ school, however, can afford to go into computing, and that creates 【38】______ another problem: a division between the have’s and havenot’s. Very few parents ask 【39】______ computer instruction in poor school districts, 【40】______ there may be barely enough money to pay the reading teacher.
【21】
A.items
B.toys
C.sets
D.series
点击查看答案

第2题

阅读理解:正误判断STOPPING YELLING AT YOUR KIDSParenting is hard. If you're a parent,
阅读理解:正误判断
STOPPING YELLING AT YOUR KIDS
Parenting is hard. If you're a parent, I'm sure that I don't need to tell you that our job is a tough one. When you're managing children, it can be difficult to remember that they are still learning. If you find you are yelling at your kids more often than you want to, here are some ways that can help you reduce the yelling. I've been working on this for the past few months and I have to say, it's been amazing for both the kids and me.
If you are having an argument with your child, you need to make sure you both take the time to really listen. It gives both of you time to think and really listen to each other, which is important. Kids are more likely to listen to you if you listen to them!
One of your biggest struggles is to remind yourself of appropriate expectations. You can't expect that your youngest acts as responsibly as your oldest. You should lower what you expect – taking into consideration things like their age – it can make a big difference.
You should do your best to take a moment before yelling and take in a deep breath. It makes a world of difference for you. Instead of yelling, you'd better whisper. It can also help diffuse any situation by making things quieter, not louder. Besides, the more time you spend with your kids, the better you'll get at communicating with them. You're both more likely to understand each other.
If your children aren't listening or it seems they only don't listen to you, you don't take it personally. You should remind yourself that your kids are still learning and they're not going to be perfect.
操作提示:句子正确选择下拉选项框为“T”;句子错误选择下拉选项框为“F”。
1. As a parent, you may know that parenting is an easy job. {T、F}
2. Listening to each other is a good way to stop argument between parents and their kids. {T、F}
3. Usually younger kids behave less responsibly than elder children.{T、F}
4. Parents should lower their expectations for their kids. {T、F}
5. Both yelling and whispering can help make things quieter. {T、F}
点击查看答案

第3题

If you want to teach your children how to say sorry, you must be good at saying it yourself, especially to your own children. But how you say it can be quite tricky.
If you say to your children "I'm sorry I got angry with you, but...", what follows that "but" can render the apology ineffective: "I had a bad day" or "your noise was giving me a headache" leaves the person who has been injured feeling that he should be apologizing for his bad behavior. in expecting an apology.
Another method by which people appear to apologize without actually doing so is to say "I'm sorry you're upset"; this suggests that you are somehow at fault for allowing yourself to get upset by what the other person has done.
Then there is the general, all covering apology, which avoids the necessity of identifying a specific act that was particularly hurtful or insulting, and which the person who is apologizing should promise never to do again. Saying "I'm useless as a parent" does not commit a person lo any specific improvement.
These pseudo-apologies are used by people who believe saying sorry shows weakness. Parents who wish to teach their children to apologize should see it as a sign of strength, and therefore not resort to these pseudo-apologies.
But even when presented with examples of genuine contrition, children still need help to become aware of the complexities of saying sorry. A three-year-old might need help in understanding that other children feel pain just as he does, and that hitting a playmate over the head with a heavy toy requires an apology. A six-year-old might need reminding that spoiling other children's expectations can require an apology. A twelve-year-old might need to be shown that raiding the biscuit tin without asking permission is acceptable, but that borrowing a parent's clothes without permission is not.
If a mother adds "but" to an apology, ______.
A.she doesn't feel that she should have apologized
B.she does not realize that the child has been hurt
C.the child may find the apology easier to accept
D.the child may feel that he owes her an apology
点击查看答案

第4题

改错:You send your children off to school and put them in the teacher's hands.

You send your children off to school and put them in the teacher's hands. Did you ever wonder what goes through a teacher's mind as he or she tries to teach your kids? Did you ever wonder how the __1__teacher expects from you, the parent? Parents can be supportive or suspicious. Then can be help to __2__the teacher , or be in need of help themselves. Some teachers think parents are too hard with their children. __3__Here is how one teacher puts:" I usually have the __4__problem of parents coming in and telling me how they really treat the kids.They tell me they stand by __5__them when they do their homework. They check their work and get a big fuss over grades. The criticize __6_the kids over everything having to do with the school. __7__My response usually is‘Well, you know, he is really a good kid. He's fine in my class. Maybe you should not be so that strict with him.’" Teachers want parents __8__to know they are professional at working with children. They have observed many children and parents .Because of this, and because of their specialised training,teachers can be realistic to children. Teachers know __9__that parents want their children to do well and to behave well. The teachers want this, either. But they know what __10__children should be able to do at different ages and stages.They expect 8-year-old work and behavior. from 8-year-olds and 12-year-old work and behavior. from 12-year-olds.

点击查看答案

第5题

Much of a parent's job is to provide the gifts of caring, love, and emotional support to children. But one gift is often beyond their reach: the resources to meet the financial demands of college tuition.
For more than 54 years, the United Negro College Fund has fulfilled the dreams of deserving students by closing the gap between the cost of college and what their parents can afford. More than 300,000 students have graduated from United Negro College Fund member colleges since 1944, and 54,000 more axe currently enrolled (入学).
The oldest and most successful minority higher education support organization, the United Negro College Fund is a combination of 39 private, historically black member colleges and universities. Since its founding, it has raised more than $1.3 billion to keep the dream alive for needy families across the country.
What is it that makes the United Negro College Fund so important to America's families? As well as raising funds and giving technical support to member colleges and universities, it creates hope and opportunity by providing financial assistance to deserving students. Consider the contributions of just a few of the distinguished graduates who have realized the benefits: civil rights activist Dr. Martin Luther King, Jr.; opera diva Leontyne Price; Olympic track star Edwin Moses; and filmmaker Spike Lee.
Most parents feel embarrassed when their children graduate from high school because they can't ______.
A.afford their children's college tuition
B.offer their children emotional support
C.look after their children
D.give them gifts on their birthdays
点击查看答案

第6题

More American mothers than ever are working, and more workers are mothers. Yet their march into the world of paid work continues to cause suspicion. One recent survey found that 48 percent of Americans believe that preschoolers suffer if their mothers work, while another found that 42 percent of employed parents think that working mothers care more about succeeding at work than meeting their children's needs.
All mothers deserve our support--those who care for children at home and those who have joined the work force. But many working mothers continue to believe that they are shortchanging (少找钱)their children. They shouldn't. Research tells us that kids do just fine when mothers work.
Suzanne Bianchi a scientist of the University of Maryland, has found that mothers today spend as much if not more time with their children than they did in 1965, even though the percentage of mothers who work rose from 35 percent to 71 percent. Then there are the obvious financial benefits. For many children, these earnings are the difference between living in poverty—or out of it.
The kids are all right. Studies conducted by the University of Michigan have consistently demonstrated that a child's social or academic competence does not depend on whether a mother is employed. In my research four out of five children (nine out of ten in single parent families) told me that having a working mother was their preferred arrangement. My study found that children with working mothers are no more likely to drop out, take drugs, break the law, or experiment with sex prematurely than children with non-employed mothers. Children have taken their mothers' example to heart. Ninety percent of the young women I interviewed said they hoped to combine work with motherhood, while two-thirds of the men said they wanted to share parenting and work.
Sadly, children support working mothers more than we do as a society. Parental leave and child-care benefits in the United States remain inadequate, particularly when compared to what's offered in other countries. Children thrive when their mothers have satisfying, well-paid jobs when they can count on other caretakers to share the load. The challenge facing us is thus not whether good workers can also be good mothers, but whether we can create the conditions that enable working mothers and fathers to be good parents.
From the first paragraph, we can see that ______.
A.now more American mothers are working than any time in American history and anywhere else in the world
B.more than half Americans think that before going to school, children need their mothers' whole-hearted care
C.a majority of Americans believe that once working outside home mothers think of their own work more than their children
D.more American mothers work than ever before, but this problem of working mothers has not been solved satisfactorily
点击查看答案

第7题

To say that the child learns by imitation and that the way to teach is to set a good example is a bit oversimplified. No child imitates every action he sees. Sometimes, the example the parent wants him to follow is ignored while he takes over contrary patterns from some other ' example. Therefore we must turn to a more subtle theory than "Monkey see, monkey do".
Look at it from the child's point of view. Here he is in a new situation, lacking a ready response. He is seeking a response which will gain certain ends. If he lacks a ready response for the situation, and cannot reason out what to do, he observes a model who seems able to get the right result. The child looks for an authority or expert who can show what to do.
There is a second element at work in this situation. The child may be able to attain his immediate goal only to find that his method brings criticism from people who observe him. When shouting across the house achieves his immediate end of delivering a message, he is told emphatically that such a racket is unpleasant, that he should walk into the next room and say his say quietly. Thus, the desire to solve any objective situation is overlaid with the desire to solve it properly. One of the early things the child learns is that he gets more affection and approval when his parents like his response. Then other adults reward some actions and criticize others. If one is to maintain the support of others and his own self-respect, he must adopt responses his social group approves.
In finding trial responses, the learner does not choose models at random. He imitates the person who seems a good person to be like, rather than a person whose social status he wished to avoid. If the pupil wants to be a good violinist, he will observe and try to copy the techniques of capable players; while some other person may most influence his approach to books.
Admiration of one quality often leads us to admire a person as a whole, and he becomes an identifying figure. We use some people as models over a wide range of situations, imitating much that they do. We learn that they are dependable and rewarding models because imitating them leads to success.
The statement that children learn by imitation is incomplete because ______.
A.they only imitate authorities and experts
B.they are not willing to copy their parents
C.the process of identification has been ignored
D.the nature of their imitation as a form. of behavior. has been neglected
点击查看答案

第8题

()(9)

A、[A]parents

B、[B]parent

C、[C]mother

点击查看答案

第9题

In 1989,Melissa started Kids F.A.C.E.as an after-school club at her elementary school

In 1989,Melissa started Kids F.A.C.E.as an after-school club at her elementary school.The six-member group met each Monday to write letters and plan cleanup activities."We never thought it was anything more than a group of kids coming together so they could talk about the environment,"says Trish Poe,her mother.But then a letter from Milissa to the "Today" show got her club on television in 1990.When other kids heard about the club,they wrote asking how they could get involed.So Melissa,with the help of her mother,who today manages the Kids F.A.C.E.office as executive director,developed a membership book that instructed kids on environmental projects and how to start a club of their own."I felt like I had to write them all back at once because I didn't like what the president did to me.Because I didn't like being ignored...I didn't want the kids to have the same feeling,"says Melissa.Requests for information came from all over the nation.At first,Melissa's parents paid the postage and supply bills for the club,but soon expenses became too high.So the club found a sponsor,War-Mart Inc.,which began underwriting the bimonthly newsletter,Kids F.A.C.E.illustrated,which currently provides environmental updates,suggestions,and ideas to more than 2 million people world wide.

问题:How many people worldwide can have access to the club's bimonthly newsletter ___
A、1 million
B、2 million
C、3 million
D、4 million

More people wanted to join the club after________
A、a newspaper interview was made
B、enough letters were distributed
C、they heard about the club from a television show
D、Melissa became an executive director

When Melissa was starting the club,she was________
A、a school teacher working for the kids
B、a social worker taking care of children after school
C、the parent of a kid at school
D、a kid attending an elementary school

When Melissa first organized Kids F.A.C.E.,she meant to ()
A、have a writing club for the kids
B、ask the kids to clean the environment
C、give kids a chance to talk about the environment
D、have a national club


请帮忙给出正确答案和分析,谢谢!
点击查看答案
重置密码
账号:
旧密码:
新密码:
确认密码:
确认修改
下载APP
关注公众号
TOP
购买搜题卡查看答案 购买前请仔细阅读《购买须知》
搜题卡套餐
请选择支付方式
点击支付即表示同意并接受了《服务协议》《购买须知》
立即支付
已付款,但不能查看答案,请点这里登录即可>>>
请使用微信扫码支付(元)

订单号:

遇到问题请联系在线客服

请不要关闭本页面,支付完成后请点击【支付完成】按钮
遇到问题请联系在线客服
恭喜您,购买搜题卡成功 系统为您生成的账号密码如下:
重要提示:请勿将账号共享给其他人使用,违者账号将被封禁。
发送账号到微信 保存账号查看答案
怕账号密码记不住?建议关注微信公众号绑定微信,开通微信扫码登录功能