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小果子 发表于 2008-4-28 16:42

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<p>X has a 40% shareholding in each of the following three companies:<br/>P: X has the right to appoint or remove a majority of the directors of P.<br/>Q: X has significant influence over the affairs of Q.<br/>R: X has the power to govern the financial and operating policies of R.<br/>Which of these companies are subsidiaries of X for financial reporting purposes?<br/>A&nbsp; &nbsp;Q and R only<br/>B&nbsp;&nbsp; P and R only<br/>C&nbsp;&nbsp; P and Q only<br/>D&nbsp; &nbsp;P, Q and R</p><p>B (960,000 x 20%) + (48,000 x 20% x 1/2) – (84,000 x 20% x 1/4)</p>

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