加工业“五个一批”工程，充分发挥农产品加工业在产业兴旺中的关键作用。 5.日前，委内瑞拉第41.678号官方公报公布了第3.920号行政法令。该法令规定，追溯从2019年1月1日起至2023年12月31日，对符合条件的个人和公司从事农业活动包括养牛、林业、渔业和水产养殖活动实现的所得免征所得税。 2020年初级会计职称签约班【上财SIBFI名师】 学完重读 查看折扣 初级会计职称考证+实操【上财SIBFI双考季班】 基础实操+初级会计职称 查看折扣 2020年初级会计职称基础班【上财SIBFI名师】 2019【初级会计实务】 查看折扣 更多精彩 新变化：2019年初级会计职称考试时间 抓紧时间——2019年中级报名部分地区已经关闭 新消息！会计师事务所2018年度报备工作即将展开
Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. When a gain on a bargain purchase (negative goodwill) arises, IFRS 3 Business Combinations requires an entity to first of all review the measurement of the assets, liabilities and consideration transferred in respect of the combination. When the negative goodwill is confirmed, how is it then recognised? A It is credited directly to retained earnings B It is credited to profit or loss C It is debited to profit or loss D It is deducted from positive goodwill Answer： B ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA F1科目考试重点，必看！ 上班族如何高效复习备考ACCA？
Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. On 1 October 20X1, Bash Co borrowed $6m for a term of one year, exclusively to finance the construction of a new piece of production equipment. The interest rate on the loan is 6% and is payable on maturity of the loan. The construction commenced on 1 November 20X1 but no construction took place between 1 December 20X1 to 31 January 20X2 due to employees taking industrial action. The asset was available for use on 30 September 20X2 having a construction cost of $6m. What is the carrying amount of the production equipment in Bash Co’s statement of financial position as at 30 September 20X2? A $5,016,000 B $6,270,000 C $6,330,000 D $6,360,000 Answer： B $’000 Production cost of PPE 6,000 Capitalisation of borrowing costs: $6m x 6% x 9/12 = 270 –––––– Total cost capitalised (and carrying amount) at 30 September 20X2 6,270 –––––– ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA F1科目考试重点，必看！ 【考试攻略】最全ACCA笔考攻略（超详细）
Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. On 1 October 20X5, Anita Co purchased 75,000 of Binita Co’s 100,000 equity shares when Binita Co’s retained earnings amounted to $90,000. On 30 September 20X7, extracts from the statements of financial position of the two companies were: Anita Co Binita Co $’000 $’000 Equity shares of $1 each 125 100 Retained earnings 300 150 –––– –––– Total 425 250 –––– –––– What is the total equity which should appear in Anita Co’s consolidated statement of financial position as at 30 September 20X7? A $125,000 B $470,000 C $345,000 D $537,500 Answer： B Retained earnings = 300 + ((150 – 90) x 75%) = 345 Total equity = 125 + 345 = 470 ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 ACCA、CFA、FRM三种高逼格证书，我到底应该考哪个？
进门，修行在个人”，这入门关过去了，下面文章就好做了。现在每年都有几十万甚至成百万人兴冲冲地开始学英语，但到头来，能坚持下来并且凭自己的能力学好的，大多数都在入门关卡住了。 入门关能不能绕过去呢?不能，凡是想跳过入门阶段的人，十个有五双最终都成夹生饭。欲速不达，进退两难。入门阶段一定要踏踏实实来，一步一个脚印。这么做，当时觉得慢，事后却会证明是多快好省的唯一途径。 学习材料不要越难越好。还是要以课本为准，这样学习起来更加容易，辅助资料也会更容易找到。高中阶段到最后已经是学到足够多的知识了，这时候就要化繁为简，将基础打扎实。入门阶段的任务很重。语音没有一年半载的苦练，光靠注汉语拼音符号是不行的。基本语法，如名词复数、动词变位、时态、语态、形容词副词的比较级最高级以及各种基本的句子结构，没有一年半载的反复操练，也不会成为自己的东西。入门阶段三千上下的词汇都是基本词、结构词，不通过一、二年的艰苦练习，也很难真正掌握。而这些语言要素还要通通转化成为听说读写的实际技能。要做到这一切，不到一定的火候是不可能的。 以上这些内容就是沪江小编分享的高中阶段有哪些英语学习技巧。总之，万事想成功贵在坚持，只要坚持下去再结合高中英语学习技巧，相信你的英语会有很大的提高。
Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. Rooney Co acquired 70% of the equity share capital of Marek Co, its only subsidiary, on 1 January 20X6. The fair value of the non-controlling interest in Marek Co at acquisition was $1·1m. At that date the fair values of Marek Co’s net assets were equal to their carrying amounts, except for a building which had a fair value of $1·5m above its carrying amount and 30 years remaining useful life. 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 Answer： D FV of NCI at acquisition 1,100 Profit for year x 30% 3,200 Depn on FVA (1·5m/30) (50) Unrealised profit (550) –––––– 2,600 x 30% 780 ––––– 1,880 ––––– ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA、CFA、FRM三种高逼格证书，我到底应该考哪个？ 如何查询自己ACCA可以免考几科？
Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. Trasten Co operates in an emerging market with a fast-growing economy where prices increase frequently. Which of the following statements are true when using historical cost accounting compared to current value accounting in this type of market? (1) Capital employed which is calculated using historical costs is understated compared to current value capital employed (2) Historical cost profits are overstated in comparison to current value profits (3) Capital employed which is calculated using historical costs is overstated compared to current value capital employed (4) Historical cost profits are understated in comparison to current value profits A 1 and 2 B 1 and 4 C 2 and 3 D 3 and 4 Answer： A ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 ACCA F1科目考试重点，必看！
温馨提示：2020年6月CFA一二三级报名第一阶段已于美东时间8月8日9:00开始，中国考生在晚上9：00开始。第一阶段截至2019年10月2日。 亚太考生请注意：2020年6月CFA一级考试时间在2020年6月7日，而二三级考试时间是2020年6月6日，其他地区一二三级考试均在2020年6月6日，请牢记。CFA免费报名指导咨询：4007009596。 CFA报名时间表及费用 温馨提示: CFA官方教材费用费用明细: 1.选择CFA官方教材电子版(Online):无需再交额外费用. 2.选择CFA官方教材电子版+印刷版(Bundle):则在考试费用里添加$150(一套印刷版教材费用)+$20邮寄费用. CFA免费报名指导咨询：4007009596 本文转载自金程CFA。我们对原文作者，表示敬意！版权归原作者与机构所有，如有侵权，请联系我们删除。谢谢支持！ CFA特许金融分析师1-3级【沪江金程联合开发】 19年12月-22年6月考季的考生，助力通过金融第一考 查看折扣 CFA1级1912考季【沪江金程联合开发】 权威名师倾情打造，助力通过金融第一考 查看折扣 金融英语【沪江金程联合开发】 为零基础学员提供学习指导 查看折扣 更多精彩： 要进投行？是不是必须要考CFA！？ 2020年CFA奖学金你申请了吗？抓紧时间！
Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. Top Trades Co has been trading for a number of years and is currently going through a period of expansion. An extract from the statement of cash flows for the year ended 31 December 20X7 for Top Trades Co is presented as follows: $’000 Net cash from operating activities 995 Net cash used in investing activities (540) Net cash used in financing activities (200) Net increase in cash and cash equivalents 255 Cash and cash equivalents at the beginning of the period 200 Cash and cash equivalents at the end of the period 455 Which of the following statements is correct according to the extract of Top Trades Co’s statement of cash flows? A The company has good working capital management B Net cash generated from financing activities has been used to fund the additions to non-current assets C Net cash generated from operating activities has been used to fund the additions to non-current assets D Existing non-current assets have been sold to cover the cost of the additions to non-current assets Answer： C ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 【考试攻略】最全ACCA笔考攻略（超详细） 如何查询自己ACCA可以免考几科？
