【判断题】【消耗次数：1】
“少数股东权益”项目反映除母公司以外的其他投资者在子公司股东权益中拥有的份额，应在合并资产负债表负债项目下单独列示。（ ）
①
正确
②
错误
参考答案：
复制
纠错
相关题目
【判断题】
当纳入合并范围的子公司为非全资子公司时，应当将母公司对子公司的权益性资本投资的数额与子公司所有者权益中属于母公司的数额抵销，子公司所有者权益中属于少数股东的份额，作为少数股东权益处理
①
正确
②
错误
【单选题】
资产负债表一般由左（资产）右（负债和股东权益）两方构成其逻辑关系是（ ）。
①
收入-费用=利润
②
资产=负债+股东权益
③
资产=所有者权益+负债
④
资产+费用=负债+所有者权益+收入
【简答题】
子公司股东权益中非属母公司所拥有的那部分股权，即相对于控股权益而言的，称为[填空]。
随机题目
【单选题】
The young man struggled to _______ where he was at the time the murder took place.
①
reduce
②
respond
③
respond
④
recall
【单选题】
Why not ______with me? Violent exercise might help to shake you out of your disappointment in love.
①
do some sports
②
to do some sports
③
by doing some sports
④
about to do some sports
【单选题】
—Youshouldhavethankedherbeforesheleft.— Imeant_______,butwhenIwasleavingIcouldntfindheranywhere.
①
to do
②
to
③
doing
④
doing so
【单选题】
A Chinese traditional wedding ceremony will ______us perfectly.
①
follow
②
join
③
combine
④
suit
【单选题】
The number of people invited______ sixty, but a number of them______ absent for different reasons.
①
were; was
②
was; was
③
was; were
④
were; were
【单选题】
Whatsurprisedmewasnotwhathesaidbut_______hesaidit.
①
the way
②
in the way that
③
in the way
④
the way which
【单选题】
—Are you a teacher?—No, but I ________ once. I worked in a middle school for three years.
①
am
②
will
③
do
④
was
【单选题】
It is said that people can ______ or deposit money from bank through facial recognition, ie, they dont have to use a bank card.
①
snatch
②
rob
③
draw
④
pull
【单选题】
—Is your mother going to the supermarket?—No, _______.
①
she doesnt
②
shes cooking
③
she gets by bus
④
to a tailors shop