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Wilmslow acquired 80% of the equity shares of Zeta on 1 April 2014 when Zeta’s retained ea

rnings were $200,000. During the year ended 31 March 2015, Zeta purchased goods from Wilmslow totalling $320,000. At 31 March 2015, one quarter of these goods were still in the inventory of Zeta. Wilmslow applies a mark-up on cost of 25% to all of its sales.

At 31 March 2015, the retained earnings of Wilmslow and Zeta were $450,000 and $340,000 respectively.

What would be the amount of retained earnings in Wilmslow’s consolidated statement of financial position as at 31 March 2015？

A.$706,000

B.$542,000

C.$498,000

D.$546,000

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更多“Wilmslow acquired 80% of the e…”相关的问题

第1题

There are no______medicines for Acquired Immune Deficiency Syndrome.A．effectB．effectiveC．e

There are no______medicines for Acquired Immune Deficiency Syndrome.

A．effect

B．effective

C．efficient

D．efficacy

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第2题

Although he has lived there for years he has not yet ________ to the hot climate since he is from the northern part of the country.

A.adopted

B.acquired

C.adapted

D.admitted

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第3题

In this passage, "learned" is used ______. A. as a word equal to "educated" B. as

In this passage, "learned" is used ______.

A. as a word equal to "educated"

B. as a word similar to "informed"

C. as a word close to "acquired"

D. as a word opposite to "popular"

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第4题

On what basis may a subsidiary be excluded from consolidation（).

A、The activities of the subsidiary are dissimilar to the activities of the rest of the group.

B、The subsidiary was acquired with the intention of reselling it after a short period of time.

C、The subsidiary is based in a country with strict exchange controls which make it difficult for it to transfer funds to the parent.

D、There is no basis on which a subsidiary may be excluded from consolidation.

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第5题

According to the passage, what do we know about swine flu？A．Swine flu call be transmitted

According to the passage, what do we know about swine flu？

A．Swine flu call be transmitted easily among pigs but not among people

B．Swine flu is a virus that has acquired the ability to pass from person to person

C．People with swine flu often get a stomachache, headache and toothache.

D．Symptoms of swine flu are different from those of regular seasonal influenza.

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第6题

Included within the financial assets of Zinet Co at 31 March 20X9 are the following two re

cently 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

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第7题

Settlers of the Plains also had to contend with social isolation. The European pattern, wh

ereby farmers lived together in a village and traveled each day to their nearby fields, was rare in the American West. Instead, various peculiarities of land division compelled the rural dwellers to live apart from each other. The Homestead Act of 1862 and other measures adopted to facilitate western settlement offered free or cheap plots to people who would live on and improve their property. Because most homesteads and other plots acquired by small farmers were rectangular--usually encompassing 160 acres--at most four families could live near each other, but only if they congregated around the same four-corner boundary intersection. In practice, farmers usually lived back from their boundary lines, and at least a half-mile separated farmhouses. Often adjacent land was unoccupied, making neighbors even more distant.

Many observers wrote about the loneliness and monotony of life on the Plains. Men escaped the oppressiveness by working outdoors and taking occasional trips to sell crops or buy supplies. But women were more isolated, confined by domestic chores to the household, where, as one writer remarked, they were "not much better than slaves. It is a weary, monotonous round of cooking and washing and mending and as a result the insane asylum is 1/3 filled with wives of farmers."

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第8题

Culture shock is an occupational disease （职业病) for people who have been suddenly transp

Culture shock is an occupational disease (职业病) for people who have been suddenly transplanted abroad.

Culture shock is caused by the anxiety that results from losing all familiar signs and symbols of social intercourse. Those signs are as following: How to shake hands and what to say when meeting people, when and how to give tips, how to make purchases, when to accept and refuse invitations, when to take statements seriously and when not. These signs, which may be words, gestures, facial expressions, or customs, are acquired by all of us in the course of growing up and as much a part of our culture as the language we speak or the beliefs we accept. All of us depend on hundreds of these signs for the peace of our mind and day-to-day efficiency, but we do not carry most at the level of conscious awareness.

Now when an individual enters a strange culture, all or most of these familiar signs are removed. No matter how broadminded or full of good will you may be, a series of supports have been knocked from under you, followed by a feeling of frustration. When suffering from culture shock people first reject the environment which causes discomfort. The ways of the host country are bad Because they make us feel bad. When foreigners on a strange land get together to complain about the host country and its people, you can be sure that they are suffering from culture shock.

According to the passage, culture shock is______.

A．an occupational disease of foreign people

B．may lead to very serious symptoms

C．actually not a disease

D．incurable

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第9题

Though it is a mere I to 3 percent of the population, the upper class possesses at least 2

5 percent of the nation's wealth. This class has two segments: upper-upper and lower-upper. Basically, the upper-upper class is the "old rich"--families that have been wealthy for several generations--an aristocracy of birth and wealth. Their names are in the Social Register, a listing of acceptable members of high society. A few are known across the nation, such as the Rockefellers, Roosevelts, and Vanderbilts. Most are not visible to the public. They live in grand seclusion, drawing their income from the investment of their inherited wealth. In contrast, the lower-upper class is the "new rich". Although they may be wealthier than some of the old rich, the new rich have hustled to make their money like everybody else beneath their class. Thus their prestige is generally lower than that of the old rich, who have not found it necessary to lift a finger to make their money, and who tend to thumb their noses at the new rich.

However its wealth is acquired, the upper class is very, very rich. Thy have enough money and leisure time to cultivate an interest in the arts and to collect rare books, paintings, and sculpture. They generally live in exclusive areas, belong to exclusive social clubs, rub elbows with each other, and marry their own kind—all of which keeps them so aloof from the masses that they have been called out-of-sight class (Fussel, 1983). More than any other class, they tend to be conscious of being members of a class. They also command an enormous amount of power and influence here and aboard, as they hold many top government positions, run the Council on Foreign Relations, and control multinational corporations. Their actions affect the lives of millions.

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第10题

阅读理解There is no doubt that man is a member of the animal kingdom.Anyone who has th

ought about this fact seriously must have wondered how it has come about that man has achieved a position so supreme(最高的) among the myriad(无数的) kinds of animal life.Two characteristics of man, in comparison with all other animals, that stand out above all others are the creation and use of tools and the development and use of language.Since no other animals have achieved these abilities, it must be assumed that man’s evolutionary development led to his capacity to create and use tools and to devise and use language.

Once these abilities and practices evolved, they probably became driving forces in the further evolution of man.Those members of the species who become most proficient(精通的) in the fabrication of tools and in the command of language and thought would tend to survive and maintain their kind for good, at the expense of those of lesser ability.

11.Which of the following statements best expresses the main idea of the passage？()

A.Tools and language are either the effects or the causes of human evolution.

B.No other animals have achieved human abilities.

C.Among the animals, only man is able to use tools and language.

D.Man owns his capacity to making use of tools and language.

12.“Animal kingdom” in the passage refers to ().

A.the place where all animals live

B.the animal society

C.all kinds of animals, including man

D.the forest with animals

13.One important condition for man’s evolution is() .

A.the animal kingdom

B.a supreme position

C.the myriad kinds

D.his natural capacity

14.The phrase “come about” in the passage is likely to mean ________.

A.happened

B.appeared

C.arrived

D.succeeded

15.The last sentence suggests that() .

A.those of lesser ability would be very expensive

B.in order to survive, man has to sacrifice some other animals

C.those who become proficient in making tools can speak well

D.language and thought could be acquired by man

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第11题

选词填空：Pursuing a career is an essential part of adolescent development.“The adolescent becomes

Section A 2016年6月英语六级卷一真题

Directions:In this section,there is a passage with ten blanks.You are required to select one word for each blank from a list of choices given in a word bank following the passage.Read the passage through carefully before making your choices.Each choice in the bank is identified by a letter.Please mark the corresponding letter for each item on Answer Sheet 2with a single line through the centre.You may not use any of the words in the bank more than once.

Pursuing a career is an essential part of adolescent development.“The adolescent becomes an adult when he_26_a real job.”To cognitive researchers like Piaget,adulthood meant the beginning of an_27_.

Piaget argued that once adolescents enter the world of work,their newly acquired ability to form. hypotheses allows them to create representations that are too ideal.The_28_of such ideals,without the tempering of the reality of a job or profession,rapidly leads adolescents to become _29_ of the non-idealistic world and to press for reform. in a characteristically adolescent way.Piaget said:“True adaptation to society comes_30_when the adolescent reformer attempts to put his ideas to work.”

Of course,youthful idealism is often courageous,and no one likes to give up dreams.Perhaps,taken_31_out of context,Piaget’s statement seems harsh.What he was_32_，however,is the way reality can modify idealistic views.Some people refer to such modification as maturity.Piaget argued that attaining and accepting a vocation is one of the best ways to modify idealized views and to mature.

As careers and vocations become less available during times of _33_,adolescents may be especially hard hit.Such difficult economic times may leave many adolescents_34_about their roles in society.For this reason,community interventions and government job programs that offer summer and vacation work are not only economically_35_but also help to stimulate the adolescent’s sense of worth.

A)automatically I)incidentally

B)beneficial J)intolerant

C)capturing K)occupation

D)confused L)promises

E)emphasizing M)recession

F)entrance N)slightly

G)excited O)undertakes

H)existence

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