The par value of a stock is the minimum amount of capital of the corporation existing

April 20X8 when the retained earnings of Wizard were $450,000.The carrying amounts of Wizard'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 measures non-controlling interest at fair value, based on share price.The market value of Wizard shares at the date of acquisition was $1.75.At 31 March 20X9 the retained earnings of Wizard were $750,000.

At what amount should the non- controlling interest appear in the consolidated statement of financial position of Witch at 31 March 20X9().

A、$195,000

B、$193,125

C、$135,000

D、$188,750

A.PAR

B.PTFE

C.PSU

A.Its current market value less costs of disposal

B.The lower of carrying amount and value in use

C.The higher of fair value less costs of disposal and value in use

D.The higher of carrying amount and market value

A.key='123'，value=‘world’

B.key='123'，value=‘hello’

C.key='123'，value=‘’

D.报错，该键名称已经存在，无法写入。

How might value chain management concepts help Blue Bind become even meme productive ？ What would the company have to do to benefit from managing is value chain？

A.####

B.#DIV/0！

C.#REF！

D.#VALUE！

A.value

B.type

C.password

D.placeholder

The millions of calculations involved, had they been done by hand,__________ all practical value by the time they were finished.

A) had lost B)would have lost C)would lose D)should have lost

ssful value chain management？