【判断题】【消耗次数：1】
是否形成企业合并，关键要看有关交易或事项发生前后是否引起报告主体发生变化。（ ）
①
正确
②
错误
参考答案：
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某企业2×16年度发生的下列交易或事项中,会引起投资活动产生的现金流量发生变化的有( )。
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