No.PZ2019120301000065 (选择题)

问题如下：

Question Which of the following statements is most accurate?

选项：

A.Non-controlling interest on the balance sheet represents a position the company owns in other companies. B.A classified balance sheet arises when in an auditor’s opinion the financial statements materially depart from accounting standards and are not presented fairly. C.Treasury stock is non-voting and receives no dividends.

解释：

Solution

C is correct. Treasury stock is non-voting and does not receive dividends.

A is incorrect. Non-controlling interest is the portion in consolidated subsidiaries that is owned by others, i.e., shares in subsidiaries not owned by the parent.

B is incorrect. An adverse audit opinion arises when in an auditor’s opinion, the financial statements materially depart from accounting standards and are not presented fairly. A classified balance sheet groups together the various classes of assets and liabilities.