【单选题】【消耗次数:1】
合并财务报表中,企业计算和列报每股收益基础为(  )。
合并财务报表
个别财务报表
母公司个别报表
子公司个别报表
参考答案:
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相关题目
【判断题】 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。(  )
① 
② 
【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 
【判断题】 编制合并报表,要遵循以个别报表为基础的原则,就是指合并报表仅以母公司和其子公司的财务报表为编制依据。
①  正确
②  错误
【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】 ()在合并财务报表的提供方面同时提供母公司财务报表和合并报表。
①  澳大利亚
②  巴拿马
③  加拿大
④  美国
【判断题】 合并财务报表由母公司编制。
①  正确
②  错误
【多选题】 合并财务报表与个别财务报表相比,两者不同之处主要有( )。
①  反映的对象不同
②  编制主体不同
③  编制基础不同
④  编制方法不同
⑤  编制时间不同
【单选题】 ()在合并财务报表的提供方面只提供母公司财务报表。
①  危地马拉
②  英国
③  墨西哥
④  菲律宾
【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
【多选题】 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
随机题目
【单选题】 Drive _____ until you come to the small town, which lies about 100 kilometers _____ London.
①  north; to the east
②  north; east of
③  to north; east of
④  to north; in the east
【单选题】 ---Tony, go to pay for the supper bills. ---Why _________ I? All of you are richer than me!
①  should
②  must
③  can
④  shall
【单选题】 A group of American soldiers were walking along the road in Irap when a bomb was _____, three of whom were killed.
①  set about
②  set out
③  set up
④  set off
【单选题】 It’s quite different from _____ I read last month.
①  that
②  which
③  the one
④  the one what
【单选题】 As they are retired, the Smiths prefer a house in the country to spend the rest of their life _____ in a large city.
①  in this
②  to one
③  with that
④  about it
【单选题】 After several years of hard work, he ______ pass the entrance exam.
①  could
②  can
③  is able to
④  was able to
【单选题】 Mr Guo told us at the beginning of this term that he _________ born on July 24, 1973.
①  is
②  was
③  has been
④  had been
【单选题】 When I saw the cars crash on the road,a frightened feeling ________ through my mind.
①  flashed
②  struck
③  hit
④  occurred
【单选题】 ——How did you like Nick’s performance last night ?—— To be honest ,his singing didn’t ________to be much?
①  appeal
②  refer
③  belong
④  occur
【单选题】 ________ all over the hills and around the lake are wild flowers of different colors.
①  Grow
②  To grow
③  Growing
④  Grew