当前位置： 找题吧 >  CFA特许金融分析师 CFA考试LevelⅠ
[单选题]

The item "noncontrolling interest" included as a component of equity represents the portion of a subsidiary the parent company:

A.Does not own.

B.owns,if less than 20% of the subsidiary's common stock.

C.owns,if less than 50% of the subsidiary's common stock.

参考答案与解析：

相关试题

Which of the following items affects owners' equity but is not included as a component of net i

[单选题]Which of the following items affects owners' equity but is not included as

  • 查看答案

    • Which of the following equations least accurately represents return on equity?

    [单选题]Which of the following equations least accurately represents return on equi

  • 查看答案

    • For a nonfinancial firm, are depreciation expense and interest expense included or excluded from ope

    [单选题]For a nonfinancial firm, are depreciation expense and interest expense incl

  • 查看答案

    • 设有"供应者"关系模式:Supplier(Sname,Saddress,Item

    [单选题]设有"供应者"关系模式:Supplier(Sname,Saddress,Item,Price）,其中各属性分别表示供应者名、供应者地址、货物名称、货物售价,一个供应者供应一种货物则对应到关系中的一个元组。在这个关系中,存在一些问题,其中不正确的说法是A．数据冗余B．更新异常C．插入异常D．删除正常

  • 查看答案

    • Under US GAAP, interest paid is most likely included in which of the following cash flow activities?

    [单选题]Under US GAAP, interest paid is most likely included in which of the follow

  • 查看答案

    • Which of the following is least likely a component of the "Four Cs of Credit Analysis" fra

    [单选题]Which of the following is least likely a component of the "Four Cs of Credi

  • 查看答案

    • Under U.S. GAAP, interest paid is most likely included in which of the following cash flow activitie

    [单选题]Under U.S. GAAP, interest paid is most likely included in which of the foll

  • 查看答案

    • A bond market analyst states, "The current term structure of interest rates is upward sloping w

    [单选题]A bond market analyst states, "The current term structure of interest rates

  • 查看答案

    • ()represents the information assets char

    [单选题]()represents the information assets characterized by such a High volume. Velocity and Variety to require specific Technology and Analytical Methods for its transformation into Value.A．Internet plusB．IndustryC．Big dataD．Cloud computing

  • 查看答案

    • Which of the following represents the si

    [单选题]Which of the following represents the significance the fuel oil cetane number?A．The cetane number has no affect on injection lagB．The cetane number is an indication of the fuel's viscosityC．Ignition lag is reduced with fuels having a high cetane num

  • 查看答案

    • The item "noncontrolling interest" included as a component of equity represents the portio