[单选题]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

正确答案 ：A

$240,000

解析：20% x (400,000 + 800,000)

[单选题]5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.

Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimates and errors in these financial statements? 1 The reasons for the change. 2 The amount of the consequent adjustment in the current period and in comparative information for prior periods. 3 An estimate of the effect of the change on future periods, where possible.

正确答案 ：A

1 and 2 only

[单选题]18 How should interest charged on partners’ drawings appear in partnership financial statements?

正确答案 ：B

Added to net profit and charged to partners in the division of profit

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