题目内容

According to U.S. GAAP, the assets and liabilities of a financial subsidiary do NOT have to be consolidated when the parent company owns:

A.

A. 50% or less of the subsidiary.

B.
B. less than 50% of the subsidiary.

C.
C. less than 55% of the subsidiary.

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我国目前进出口商品检验的国家主管部门是:

A. 国家工商行政管理总局
B. 国家质量监督检验检疫总局
C. 国家商检总局
D. 国家安全生产监督管理局

The scale-free measure of relative dispersion that is useful in making direct comparisons among different asset classes is the:

A.

A. Range.

B.
B. Variation.

C.
C. Coefficient of variation.

Which of the following would NOT be found in the statement of stockholders' equity()

A. Extraordinary items.
B. The cumulative effect of exchange rate changes.
C. The minimum liability for under funded pension plans.

电子账册应从上次报核之日起 ______ 报核;确有正当理由不能按期报核的,经主管海关批准可以延期,但延长期限不得超过 ______。

A. 180天后的30天内;60天
B. 180天后的60天内;60天
C. 180天后的30天内;30天
D. 180天后的60天内;30天

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