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ACCA每日考场第十期题目加解析

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admin 发表于 2014-6-7 12:19:22 | 显示全部楼层 |阅读模式
Which of the following options are NOT features of the equity accounting method?


A. No adjustments for unrealised intra-group profits are required.
B. The group share of the associate's assets and liabilities are added line by line.
C. The group statement of financial position shows the cost of the investment in the associate plus the group share of its post acquisition retained reserves.
D. Fair value adjustments are needed at the acquisition date.

正确答案:A,B


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安三安50 发表于 2014-6-13 11:27:14 | 显示全部楼层

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gsh923kklrpo 发表于 2014-6-16 21:27:48 | 显示全部楼层

oakley glasses mens Jeanne Beker in Paris

Jeanne Beker in Paris
It was a madcap circus under Christian Dior's big top at the Jardin des Tuileries last week in Paris. Elizabeth Hurley, sporting a flouncy red top and jeans, joined other front row guests, including Azzedine Alaia, Marissa Berenson, and Patti Hansen for designer John Galliano's "Paul Poiret meets Bozo the Clown" adventure. Wildly made up models plodded down the runway in voluminous twenties style coats, baggy pants and colourful lam suits trimmed with leopard. Crazy platform oxfords in patent plaid and pink and green python added to the inanity. "I'm still trying to process it," Rebecca Romijn Stamos said backstage. So are we, Rebecca. So are we.
At a time when fashion runs the risk of succumbing to the cookie cutter syndrome, with themes of optimism and femininity defining much of the current spring offerings, those concerned with taking fashion higher must fight to make their individual voices heard. As a result, the Paris fall 2004 05 ready to wear collections exploded into a cacophony of style statements.
For his signature collection, Galliano even out Galliano'ed himself. Backstage, models were having raccoon tails, Coke cans, cutlery, tin cups, sprigs of ivy, faux fruit and even suitcases fastened to their heads. When they finally took to the catwalk, to the tune of "What Shall We Do With the Drunken Sailor?" each one had become a human float, in gargantuan crinolines. Some were even pulling wheelie bags filled with assorted junk. It was the height of mad eclecticism, a truly exotic bag lady experience.
Meanwhile, Jean Paul Gaultier got heady on us. Citing in his program notes that "appearances are not always what they seem to be," Gaultier presented his collection on a stream of life size marionettes, which were ominously dangled and dragged from an oblong carousel. The clothes were solid enough   great furs, trench coats, bomber jackets and knits   and many had a folkloric feel. Most notable were the trompe l'oeil effects: photographic images of jeans printed on jeans, of sweaters printed on sweaters, and so on. "I grew up with TV," said the designer, "and was always fascinated with images . . . with what was real, and what was not."
At Herms,Gaultier really delivered. In his debut collection for the label, presented at L'cole Militaire's indoor riding arena, replete with bales of hay and crystal chandeliers, he sent out a "horsey chic" collection of riding skirts, croc riding jackets, jodhpurs, and kilts, shearling pullovers and regal evening gowns. He also gave us a new appreciation for the classic Herms colours of orange and brown.
"I just couldn't wait for this, when I first heard he was taking over as designer," said Linda Evangelista, who especially made the trip to Paris to model for her friend.
Marc Jacobs sent his Louis Vuitton design team to the Scottish moors for inspiration, then gave us Edwardian funk meets forties camp. In a collection that Marianne Faithfull described as "eccentric," Jacobs included tartan suits and coats, velvet knickers, and slinky cocktail confections. There were ermine stoles and weasel capelets, a monogrammed LV mink scarf, carpet bags with trompe l'oeil hardware, fur trimmed booties and tartan trimmed shoes.
Over at Chanel, Karl Lagerfeld was looking at life as a one way street: His "Sens Unique" runway was an asphalt highway,?uid=74146&do=blog&id=970400, and his models went down the road in tweed that he professed could work on the guys as well. To prove his point, he had a few in the show, wearing the boxy women's jackets. Pants were long and lean, and there was a hard edged feel to some of the sporty looks in nylon. But it was all tempered with a femininity: Powder puffs decorated jackets and adorned hair and marabou trimmed print chiffon gowns.
More sexy than sporty was Stella McCartney's show. "I think she's one of the best designers in the world," gloated father Paul, who was front row centre at the show, holding hands with his wife, Heather. Sir Paul had reason to be proud. Stella's got her grown up groove, and knows how sexy women want to dress. Her silk jersey dresses were draped to perfection. And without a trace of fur or leather, she sent out puffy coats, blanket wraps and parkas, all with a cozy, luxurious feel. "We all want to be comfortable and glamorous," the designer explained. "These clothes are perfect for sitting on the forest floor with your boyfriend!"
For a handful of designers, elegant femininity ruled. Guest, Audrey Hepburn and Carolyn Bessette Kennedy. From his white mink jacket and black silk jacquard "dance dress," to the brown croc skirt and grey cashmere sweater, this offering oozed classic fifties chic. "Paris taught me that charm was an important word," Kors noted backstage.
"These are exactly the kinds of clothes I like to wear," gushed the statuesque Grace Jones. Alexander McQueen had just presented his futuristic collection on a big white circular stage. There was a
Star Trek vibe to his vision, with modern looks that ran the gamut from easy to wear draped dresses to arresting sculptural pieces, some lit from within, that glowed as brightly as the Paris full moon.
Ultimately, the week belonged to the impossibly suave Tom Ford, whose final collection for Yves St. Laurent was a tour de force. "What an example of grace under pressure," marvelled Interview Magazine's Ingrid Sischy. Ford, whose reluctant exit from The Gucci Group this season has left us all feeling a little uncertain about fashion's future, delivered exotic chinoiserie for his swan song, from satin Red Army jackets to glistening Suzy Wong gowns. It was bang on,and all his A list guests, like movie mogul Harvey Weinstein, director Roman Polanski, seventies model Veruschka, Bianca Jagger and Stella McCartney agreed.
Ford, decked out in red velvet for his runway farewell, admitted that this was a very emotional collection for him. As for his legacy? "Fashion is such a celebration of life . . . of ourselves as material beings," he reflected. "I just always wanted to make women look   and, most importantly, feel   beautiful. For me,oakley glasses mens, that's what it was always all about.

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056xaf5i8zo 发表于 2014-6-17 03:42:23 | 显示全部楼层

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安三安50 发表于 2014-6-18 06:52:14 | 显示全部楼层

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