The number of shares a corporation may issue is specified in the articles of incorpor

A.16.7c

B.18.5c

C.16.1c

D.17c

A.Share options

B.Intangible assets

C.Trade receivables

D.Redeemable preference shares

the retained earnings of Mist were $850,000.Consideration comprised $250,000 cash, $400,000 payable on 1 January 20X9 and one share in Cloud for each two shares acquired.Cloud has a cost of capital of 8% and the market value of its shares on 1 January 20X8 was $2.30.Cloud measures non-controlling interest at fair value.The fair value of the non-controlling interest at 1 January 20X8 was estimated to be $400,000.

What was the goodwill arising on acquisition().

A、$139,370

B、$169,000

C、$119,370

D、$130,370

A.Ownership of a majority of the equity shares

B.Ability to exercise control

C.Existence of significant influence

D.Exposure to variable returns from involvement with the investee32.

A.count

B.estimate

C.number

D.calculate

A.Number(“你好12”);

B.Number(“12你好”);

C.parseInt(“12你好”);

D.parseFloat(“你好12”);

A.with

B. on

C. of

D. in

A.point

B.mark

C.score

D.number

A.With

B.For

C.As

D.Despite