题目内容 (请给出正确答案)
[主观题]

Under certain circumstances, profits made on transactions between members of a group need

to be eliminated from the consolidated financial statements under IFRS.

Which of the following statements about intra-group profits in consolidated financial statements is/are correct?

(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party

(ii) Eliminating intra-group unrealised profits never affects non-controlling interests

(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full

A.(i) only

B.(i) and (ii)

C.(ii) and (iii)

D.(iii) only

提问人:网友ylan000 发布时间:2022-01-07
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听力原文:W: It's well-known science fiction plot to freeze a body and bring it back to life years later. However, this may no longer be so far from the truth. Joining us from our Cardiff studio is Professor Andrew Morgan, who's been doing some research into this subject. Professor Morgan.

M: Yes, well, I've been looking into the ability of certain animals to freeze themselves for a certain a mount of time, and then to come back to life when the circumstances around them change. And, what I've been working on over the past two years is the particular process that enables them to do this.

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M: I think it's a particular chemical in the animals 'bodies which begins to work under certain circum stances. And I'm now experimenting with this chemical to see if I can get other animals that wouldn't normally be able to freeze themselves to be able to do this.

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M: I have so far. It's been going very well. And I'm reasonably confident that perhaps within ten years from now I'll be able to freeze human beings for as long or as short a time as I would like to, and then bring them back to life again in exactly the same state that they were in before they were frozen ... just as you can do with animals.

W: And what's the main application of your research?

M: I think the main application of this for human beings would be for people with terminal illnesses, such as certain types of cancer, AIDS. We could freeze them, find a cure for the illness and then bring them back to life again and administer the cure.

W: I see. Well, this obviously is going to create great debate I would think as to the rights and wrongs of whether we should actually be doing this.

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A.He is a film director of Science Fiction.

B.He is a writer of Science Fiction.

C.He is a scientist who researches on how to freeze a body and bring it back to life later.

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