单项选择题

A. B. C. D.

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单项选择题
Under a force applied at point , the trolley with weight is moving with acceleration a on a horizontal surface. Point is the mass center of the trolley. By D’Alembert’s Principle, the inertial force on the trolley should b
A．
B．

C．
D．
单项选择题
Witch Co acquired 70% of the 200,000 equity shares of Wizard, its only subsidiary, on 1 April 20X8 when the retained earnings of Wizard Co were 600,000 and a fair value of 1.75.At 31 March 20X9 the retained earnings of Wizard Co were $750,000. At what amount should the non-controlling interest appear in the consolidated statement of financial position of Witch Co at 31 March 20X9?
A．$193,125
B．$195,000
C．$196,875
D．$191,500
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