【判断题】【消耗次数:1】
合并财务报表中,企业应当以个别财务报表为基础计算和列报每股收益。(  )
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相关题目
【单选题】 合并财务报表中,企业计算和列报每股收益基础为(  )。
①  合并财务报表
②  个别财务报表
③  母公司个别报表
④  子公司个别报表
【判断题】 对外提供合并财务报表的企业,应当以个别财务报表为基础披露分部信息。(  )
① 
② 
【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。
【单选题】 企业编制财务报表的列报基础是( )。
①  历史成本
②  持续经营
③  重要性原则
④  权责发生制原则
【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 
【判断题】 (判断)中期财务报表是指以中期为基础编制的,所以季度财务报表也是中期财务报表。( )
① 
② 
【判断题】 企业对金融资产转入方具有控制权的,除在该企业个别财务报表基础上应用本准则外,在编制合并财务报表时,还应当在合并财务报表层面应用本准则。(  )
① 
② 
【多选题】 《财务报表列报准则》适用于(  )。
①  个别财务报表
②  合并财务报表
③  年度财务报表
④  中期财务报表
【判断题】 编制合并财务报表时需要对纳入合并财务报表范围的各企业之间的内部交易事项对个别报表的影响予以抵销。()
①  正确
②  错误
【判断题】 企业披露的分部信息,应当与合并财务报表或企业财务报表中的总额信息相衔接。(  )
① 
② 
随机题目
【单选题】 The boy has admitted to ____ the window while playing football yesterday.
①  breaking
②  having been broken
③  break
④  be breaking
【单选题】 We expect Mr. White will ____ Class One when MissJane retires.
①  take over
②  take up
③  take off
④  take to
【单选题】 My pain ____ apparent the moment I walked into the room, for the first man I met asked sympathetically: “Are you feeling all right?”
①  must be
②  must have been
③  had been
④  had to be
【单选题】 ____ there is little we can do to modify the weather, we can at least know what kind of weather to expect.
①  Since
②  When
③  While
④  Unless
【单选题】 None of us can work out the puzzle, _____ we?
①  can
②  can’ t
③  do
④  don’ t
【单选题】 Little Tom is an orphan(孤儿). _____, he has to make a living by himself.
①  A child as he is
②  Child as he is
③  Child as is he A child though he is
【单选题】 While driving along the treacherous road, ____.
①  my right rear tyre blew out
②  my right rear tyre had a blowout
③  I had a blowout on my right rear tyre
④  I had my right rear tyre blowout
【单选题】 She has breakfast at seven everyday, _____?
①  has she
②  hasn’ t she
③  does she
④  doesn’ t she
【单选题】 ----Amy, I called you yesterday evening, but nobody answered the phone.----Oh, I _______ a walk with my mother at that time.
①  take
②  took
③  am taking
④  was taking
【单选题】 Confuciuswasafamousphilosopher ______ hasinfluencedtheworldgreatly.
①  whose
②  whom
③  which
④  who