12月1日张某收到不予受理的行政复议决定，12月5日，张某因发生地震而无法提起行政诉讼，12月20日才能进行行政诉讼，下列说法中不正确的是()。

Consolidated financial statements are presented on the basis that the companies within the group are treated as if they are a single economic entity.Which of the following are requirements of preparing consolidated financial statements?(1)All subsidiaries must adopt the accounting policies of the parent in their individual financial statements(2)Subsidiaries with activities which are substantially different to the activities of other members of the group should not be consolidated(3)All entity financial statements within a group should normally be prepared to the same accounting year end prior to consolidation(4)Unrealised profits within the group must be eliminated from the consolidated financial statementsA、(1)and (3)B、(2)and (4)C、(3)and (4)D、(1)and (2)

A.
Which

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On 1 October 20X4, Hoy Co had $2·5 million of equity share capital (shares of 50 cents each)in issue. No new shares were issued during the year ended 30 September 20X5, but on that date there were outstanding share options which had a dilutive effect equivalent to issuing 1·2 million shares for no consideration. Hoy’s profit after tax for the year ended 30 September 20X5 was $1,550,000.In accordance with IAS 33 Earnings Per Share, what is Hoy’s diluted earnings per share for the year ended 30 September 20X5?A、$0·25B、$0·41C、$0·31D、$0·42

A.
In

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