ACCA考友论坛#ACCA每日一小考#第五期题目+答案解析

.Which of the following statements are true?


A.  The consolidated statement of profit or loss should not include dividends paid by subsidiaries.
B. The parent company should not include dividends paid by subsidiaries in its statement of profit or loss.
C.  The consolidated statement of profit or loss should include dividends paid by subsidiaries.
D.  The parent company should include dividends paid by subsidiaries in its statement of profit or loss.

正确答案  AD