题目内容
（请给出正确答案）
[单选题]
in international air cargo transportation, a freight forwarder offering a consolidation service will issue its own air waybill. this is called （）.
A.MAW
B.HAWB
C.IATA
D.TACT
提问人：网友lixin080108
发布时间：2022-01-07
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Witch Co acquired 70% of the 200,000 equity shares of Wizard, its only subsidiary, on 1 April 20X8 when the retained earnings of Wizard Co were $450,000. The carrying amounts of Wizard Co's net assets at the date of acquisition were equal to their fair values apart from a building which had a carrying amount of $600,000 and a fair value of $850,000. The remaining useful life of the building at the acquisition date was 40 years.Witch Co measures non-controlling interest at fair value, based on share price. The market value of Wizard Co shares at the date of acquisition was $1.75.At 31 March 20X9 the retained earnings of Wizard Co were $750,000. At what amount should the non-controlling interest appear in the consolidated statement of financial position of Witch Co at 31 March 20X9?
A、$193,125
B、$195,000
C、$196,875
D、$191,500
