【判断题】【消耗次数：1】
母公司编制合并资产负债表时，应将归属于少数股东的外币报表折算差额列入少数股东权益项目。（ ）
①
正确
②
错误
参考答案：
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相关题目
【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
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