【单选题】【消耗次数:1】
下列合并形式中,需要编制合并财务报表的是()。
吸收合并
控股合并
新设合并
以上三种形式
参考答案:
复制
纠错
相关题目
【判断题】 只有在控股合并下才会涉及合并财务报表的编制,吸收合并与新设合并不涉及合并财务报表问题。
①  正确
②  错误
【判断题】 吸收合并及新设合并也应编制合并财务报表
①  正确
②  错误
【简答题】 什么是吸收合并、新设合并和控股合并?
【判断题】 按合并方式,可以将合并分为控股合并、吸收合并和新设合并。
①  正确
②  错误
【简答题】 合并财务报表与企业合并有必然的联系,但是并非每一种合并方式下都需要编制合并财务报表,只有[填空]才会涉及合并财务报表的编制。
【判断题】 合并可以采取吸收合并和新设合并两种形式。(  )
① 
② 
【判断题】 上年度编制合并财务报表的,中期期末应当编制合并财务报表。(  )
① 
② 
【单选题】 非同一控制下企业合并,控股合并的母公司在合并日应当编制的合并报表是( )。
①  合并利润表
②  合并资产负债表
③  合并现金流量表
④  合并所有者权益变动表
【多选题】 合并财务报表的“合并理念”表达了合并财务报表为谁服务的观点,从而关系到( )。
①  少数股东权益如何列报
②  少数股东损益如何列报
③  合并商誉如何计量
④  提供哪些合并报表
【单选题】 非同一控制下的企业合并,在购买日需要编制的合并财务报表包括()。
①  合并资产负债表
②  合并资产负债表和合并利润表
③  合并资产负债表、合并利润表和合并现金流量表
④  合并资产负债表、合并利润表、合并现金流量表和合并所有者权益变动表
随机题目
【单选题】 What is strategic competence concerned with?
①  Appropriate use of the language in social context
②  Ability to create coherent written text or conversation and the ability to understand them
③  Strategies one employs when there is communication breakdown due to lack of resources
④  Knowledge of language itself, its form and meaning.
【单选题】 What are the five components of communicative competence?
①  Linguistic competence, pragmatic competence, discourse competence, strategic competence and fluency
②  Linguistic competence, pragmatic competence, discourse competence, strategic competence and accuracy
③  grammar competence, pragmatic competence, discourse competence, strategic competence and fluency
④  grammar competence, pragmatic competence, discourse competence, strategic competence and accuracy.
【单选题】 What are the principles of communicative language teaching?
①  Communication principle, task principle and meaningful principle
②  Communication principle, accuracy principle and meaningful principle
③  Communication principle, fluency principle and meaningful principle
④  Communication principle, task principle and purpose principle.
【单选题】 What are the listening and speaking activities in traditional pedagogy?
①  A. Listen to texts either read by the teacher or pre-recorded on the tape; repeat what is heard
②  Answer the questions according to what is heard; produce responses based on given clues
③  Retell what is heard
④  All of the above.
【单选题】 What is fluency competence concerned with?
①  Appropriate use of the language in social context
②  Ability to link units of speech together with facility and without strain or inappropriate slowness or undue hesitation
③  Strategies one employs when there is communication breakdown due to lack of resources
④  Knowledge of language itself, its form and meaning.
【单选题】 What is linguistic competence concerned with?
①  Appropriate use of the language in social context
②  Ability to create coherent written text or conversation and the ability to understand them
③  Strategies one employs when there is communication breakdown due to lack of resources
④  Knowledge of language itself, its form and meaning.
【单选题】 What is the possible solution to bridge the gap between classroom language teaching and real-life language use?
①  Task-based teaching and learning
②  Communicative language teaching
③  Presentation, practice and production
④  Engage
⑤  study
⑥  activate.
【单选题】 What is the ultimate goal of foreign language teaching?
①  Enable SS to use the foreign language in work or life
②  Enable SS to achieve accuracy of English language structure
③  Enable SS to achieve fluency of English language structure
④  Enable SS to speak standard English.
【单选题】 What is pragmatic competence concerned with?
①  Appropriate use of the language in social context
②  Ability to create coherent written text or conversation and the ability to understand them
③  Strategies one employs when there is communication breakdown due to lack of resources
④  Knowledge of language itself, its form and meaning.
【单选题】 What qualities are considered good qualities of a good teacher?
①  Kind, humorous, well informed
②  Hard working, disciplined
③  Well prepared, dynamic and patient
④  All of the above