【多选题】【消耗次数：1】
合并财务报表的特点包括（）。
①
合并财务报表反映的是经济意义主体的财务状况、经营成果及现金流量
②
合并财务报表的编制主体是母公司
③
合并财务报表的编制基础是构成企业集团的母、子公司的个别报表
④
合并财务报表的编制遵循特定的方法
参考答案：
复制
纠错
相关题目
【简答题】
个别财务报表由各单个企业自行编制，合并财务报表由[填空]编制。
【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。
【多选题】
编制合并财务报表时，按照以下（ ）原则进行。
①
法律子公司按账面价值计入合并报表，而法律母公司按公允价值计入合并报表，但权益结构应当反映法律母公司的权益结构，合并报表的所有者权益反映的是法律子公司的所有者权益，实质上是法律子公司报表的延续
②
合并报表的比较信息是法律子公司的比较信息
③
法律子公司的有关股东在合并过程中未将其持有的股份转换为对法律母公司股份的，该部分股东享有的权益份额在合并财务报表中应作为少数股东权益列示，该部分少数股东权益反映的是少数股东按持股比例计算享有法律上子公司合并前净资产账面价值的份额
④
对于法律上母公司的所有股东，虽然该项合并中其被认为被购买方，但其享有合并形成报告主体的净资产及损益，不应作为少数股东权益列示
随机题目
【单选题】
If you have never planted anything, you won’t be able to know the pleasure of watching the thing you have planted _____.
①
grow
②
to grow
③
growing
④
to be growing
【单选题】
Following are comments about the behavior that people in Korea usually expect in various social _____.
①
occasions
②
cases
③
situations
④
circumstances
【单选题】
The elbows on your coat have worn thin, so I must _____them.
①
mend
②
patch
③
repair
④
pitch
【单选题】
Mac’s close _____to his brother made people mistake them for one another.
①
resemblance
②
identity
③
appearance
④
relationship
【单选题】
The thieves _____the waste paper all over the room while they were searching for the diamond ring.
①
spread
②
scratched
③
scattered
④
burned
【单选题】
George was introduced to _____activities at a young age, when she was hired to act as a lookout for drug-dealers.
①
illegal
②
lawful
③
faithful
④
peaceful
【单选题】
When he studied at college, Jack was supported by a _____ .
①
treatment
②
assistance
③
scholarship
④
protein
【单选题】
When I read the newspaper, I always read the _____ first.
①
headlines
②
headquarters
③
heaven
④
horizon
【单选题】
The millions of circulations involved, _____ by hand, would have lost all practical value by the time they were finished.
①
had they been done
②
they had been done
③
having been done
④
they were done