题目内容

同一控制下的企业合并中,合并方取得的净资产的账面价值小于支付的合并对价的账面价值的差额,应当分别以下情况进行处理() 。

A. 合并方的资本公积够冲减的,差额全部冲减资本公积
B. 合并方的资本公积不够冲减的,首先冲减合并方的资本公积,不足冲减的部分冲减留存收益
C. 合并方的资本公积不够冲减的,首先冲减合并方的资本公积,不足冲减的部分冲减被合并方的资本公积
D. 合并方的资本公积不够冲减的,首先冲减合并方的资本公积,不足冲减的部分冲减合并方的股本或实收资本

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更多问题

同一控制下的控股合并,合并日应当编制合并财务报表,包括()。

A. 合并日的合并资产负债表
B. 期初至合并日的合并利润表
C. 期初至合并日的合并现金流量表
D. 期初至合并日的合并股东权益变动表

同一控制下的企业合并中,被合并方采用的会计政策与合并方不一致的,合并方在合并日应当按照合并方的会计政策调整被合并方资产、负债的账面价值,并以此为合并中取得资产、负债的入账价值。

A. 对
B. 错

合并方为进行企业合并而发行权益性证券或债券所支付的手续费、佣金等费用,应当抵减所发行的权益性证券或债券的溢价收入,溢价收入不足冲减的,冲减留存收益。

A. 对
B. 错

My MotherDirections: Listen to the passage and fill in the blanks with what you hear.My mother was an efficient 1 who cooked, cleaned and shopped for nine people 2 basis. She was a disciplinarian who would 3 seven kids walk up and down the stairs a hundred times if we clumped like 4 to dinner. She also enlisted us to help her in the day's 5 .My mother believed that each of her children had a special 6 that made him or her invaluable on certain 7 . My brother Mike, for example, was believed to have especially 8 . He was hoisted up as a human 9 whenever she needed to see something 10 . John was the climber when a kite 11 . My own job was navigator for our 12 old Chrysler.But my mother's 13 to get work done well was only 14 .She also had an15 that carried her in different directions, that 16 her to transcend her everyday life. She did not 17 magic as portrayed on a stage, but 18 instead the sound of a metal bucket being 19 a hose, or the persistence of a dandelion at the20 a woodpile.

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