X has a 40% shareholding in each of the following three companies:
P: X has the right to appoint or remove a majority of the directors of P.
Q: X has significant influence over the affairs of Q.
R: X has the power to govern the financial and operating policies of R.
Which of these companies are subsidiaries of X for financial reporting purposes?
A Q and R only
B P and R only
C P and Q only
D  , Q and R B (960,000 x 20%) + (48,000 x 20% x 1/2) – (84,000 x 20% x 1/4) | 
发表于 2008-4-28 16:42
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