1您的本次作業(yè)分?jǐn)?shù)為：90分HTMLCONTROLForms.HTML:Hidden.1單選題HTMLCONTROLForms.HTML:Hidden.11.收到以外幣投入的資本時(shí)，其對(duì)應(yīng)的資產(chǎn)賬戶采用的折算匯率是（）。HTMLCONTROLForms.HTML:Option.1A收到外幣資本時(shí)的市場(chǎng)匯率HTMLCONTROLForms.HTML:Option.1B投資合同約定匯率HTMLCONTROLForms.HTML:Option.1C簽訂投資時(shí)的市場(chǎng)匯率HTMLCONTROLForms.HTML:Option.1D第一次收到外幣資本時(shí)的折算匯率正確答案:AHTMLCONTROLForms.HTML:Hidden.1您單選曠題HTMLCONTROLForms.HTML:Hidden.1敲揉2.撞在租退賃開(kāi)秋始日裹，承盡租人椅應(yīng)當(dāng)宵將租晌賃開(kāi)田始日愈租賃裕資產(chǎn)油公允疾價(jià)值善與最蝶低租學(xué)賃付辮款額孝的現(xiàn)片值兩蹦者中貞較低時(shí)者作蘋(píng)為租鋪入固滔定資快產(chǎn)的組入賬廢價(jià)值逢，并透將（速）證。作快為長(zhǎng)癥期應(yīng)辨付款威的入巡賬價(jià)境值，悠兩者層的差海額記怒錄為哈未確蝶認(rèn)融溝資費(fèi)扔用。掀HTMLCONTROLForms.HTML:Option.1即A丙最低濤租賃塔付款狹額HTMLCONTROLForms.HTML:Option.1響B(tài)會(huì)最低飼租賃沉收款隙額HTMLCONTROLForms.HTML:Option.1俗C何最低宵租賃怕付款堅(jiān)現(xiàn)值途HTMLCONTROLForms.HTML:Option.1錦D蠢最低回租賃俊收款雅額現(xiàn)賺值澆正確票答案草:AHTMLCONTROLForms.HTML:Hidden.1烤單選竟題HTMLCONTROLForms.HTML:Hidden.1牙司3.妥承租惱人對(duì)飄售后青租回愛(ài)交易欺產(chǎn)生遇的售從價(jià)與堂資產(chǎn)山賬面梅價(jià)值養(yǎng)之間露的差湯額應(yīng)遍當(dāng)予位以遞咐延，連并按曠照該舉項(xiàng)租尼賃資圣產(chǎn)的榜（撈）。卵進(jìn)行響分?jǐn)傊髟u(píng)為折植舊費(fèi)紙用的潮調(diào)整用。HTMLCONTROLForms.HTML:Option.1肌A陰折舊君進(jìn)度資HTMLCONTROLForms.HTML:Option.1擦B劉租金兇支付趣比例謠HTMLCONTROLForms.HTML:Option.1密C特租金備費(fèi)用通確認(rèn)巾比例敲HTMLCONTROLForms.HTML:Option.1黃D奏平均白攤銷剖圾正確商答案謝:AHTMLCONTROLForms.HTML:Hidden.1鈴單選稼題HTMLCONTROLForms.HTML:Hidden.1刻宇4.化下列趟（源）。于內(nèi)容隙不包迫括在筍高級(jí)囑財(cái)務(wù)擺會(huì)計(jì)礎(chǔ)范圍順內(nèi)。章HTMLCONTROLForms.HTML:Option.1惱A艇企業(yè)至合并數(shù)會(huì)計(jì)話HTMLCONTROLForms.HTML:Option.1江B海物價(jià)太變動(dòng)三會(huì)計(jì)綢HTMLCONTROLForms.HTML:Option.1哀C扭未來(lái)藏會(huì)計(jì)開(kāi)HTMLCONTROLForms.HTML:Option.1漠D亭企業(yè)版破產(chǎn)弦會(huì)計(jì)緞禮正確絞答案醫(yī):CHTMLCONTROLForms.HTML:Hidden.1拘單選南題HTMLCONTROLForms.HTML:Hidden.1挪按5.紙以租般賃合黑同利公率作爸為折爹現(xiàn)率屆將最逆低租鳥(niǎo)賃付庸款額霧折現(xiàn)振，且縱以該由現(xiàn)值獲作為稿租賃準(zhǔn)資產(chǎn)橋入賬蔑價(jià)值堂的，晴應(yīng)當(dāng)已將（灘）晃。作銹為未崖確認(rèn)狗融資痛費(fèi)用胸的分責(zé)攤率五。HTMLCONTROLForms.HTML:Option.1揮A急合同修利率掠HTMLCONTROLForms.HTML:Option.1畏B傭內(nèi)含如利率委拖正確念答案址:AHTMLCONTROLForms.HTML:Hidden.1偏單選憶題HTMLCONTROLForms.HTML:Hidden.1信晶6.頸實(shí)質(zhì)擇上轉(zhuǎn)斑移了沫與資市產(chǎn)所攻有權(quán)完有關(guān)胡的全籌部風(fēng)死險(xiǎn)和扎報(bào)酬澡的租飲賃稱住為（豪）相。HTMLCONTROLForms.HTML:Option.1也A壟經(jīng)營(yíng)瞇租賃狀HTMLCONTROLForms.HTML:Option.1唇B興融資術(shù)租賃襯HTMLCONTROLForms.HTML:Option.1味C滑售后艇租回金HTMLCONTROLForms.HTML:Option.1哄D黨杠桿憐租賃炭薦正確爺答案輛:BHTMLCONTROLForms.HTML:Hidden.1旅單選煉題HTMLCONTROLForms.HTML:Hidden.1棉胡7.吃企業(yè)倆破產(chǎn)暑會(huì)計(jì)鄰的產(chǎn)杠生，殼是（僅）蛛。的駁結(jié)果沃。HTMLCONTROLForms.HTML:Option.1長(zhǎng)A睜會(huì)計(jì)略主體噴假設(shè)斤的松速動(dòng)HTMLCONTROLForms.HTML:Option.1際B歡持續(xù)晃經(jīng)營(yíng)教假設(shè)龍的松獻(xiàn)動(dòng)HTMLCONTROLForms.HTML:Option.1常C頌會(huì)計(jì)倚分期跳假設(shè)額的松爛動(dòng)HTMLCONTROLForms.HTML:Option.1襯D皺貨幣坐計(jì)量器假設(shè)蛾的松轎動(dòng)側(cè)正確赤答案水:BHTMLCONTROLForms.HTML:Hidden.1者單選踩題HTMLCONTROLForms.HTML:Hidden.1嫂欣8.泥大型拖企業(yè)螞集團(tuán)鄰和跨滾國(guó)公儀司發(fā)資生的秩母子壟公司布之間肚的會(huì)山計(jì)業(yè)只務(wù)，僅如合謝并財(cái)崖務(wù)報(bào)逗表、臣分部嚼報(bào)告替等，幅屬于委的會(huì)數(shù)計(jì)業(yè)滔務(wù)是控（垃）。樣HTMLCONTROLForms.HTML:Option.1蛾A義跨越幟單一矛會(huì)計(jì)亡主體扇的會(huì)鋼計(jì)業(yè)劇務(wù)HTMLCONTROLForms.HTML:Option.1屈B身與特憂殊經(jīng)面營(yíng)方野式緊槐密相答關(guān)的敘特有石會(huì)計(jì)胸業(yè)務(wù)笑HTMLCONTROLForms.HTML:Option.1堵C碼一些鬼特殊遲經(jīng)營(yíng)趟行業(yè)尤的會(huì)莖計(jì)業(yè)辱務(wù)HTMLCONTROLForms.HTML:Option.1脈D斥在某承一特稻定時(shí)撿期發(fā)詳生的誠(chéng)會(huì)計(jì)居業(yè)務(wù)復(fù)顧正確逝答案耐:AHTMLCONTROLForms.HTML:Hidden.1馳單選尤題HTMLCONTROLForms.HTML:Hidden.1雖妖9.脊承租朽人在繪租賃凳談判談和簽移訂租露賃合陣同過(guò)插程中魚(yú)承租襖人發(fā)修生的戒、可階直接藥歸屬庭于租掉賃項(xiàng)摟目的狡初始凱直接室費(fèi)用部，如爪印花懲稅、塑傭金貢、律凝師費(fèi)毒、差膚旅費(fèi)葬等，跌應(yīng)當(dāng)富確認(rèn)三為（唐）忽。HTMLCONTROLForms.HTML:Option.1粱A語(yǔ)管理宴費(fèi)用遲HTMLCONTROLForms.HTML:Option.1邁B繼計(jì)入約租賃掛資產(chǎn)藏成本永HTMLCONTROLForms.HTML:Option.1饑C遵銷售薦費(fèi)用舍HTMLCONTROLForms.HTML:Option.1惕D獅記入喊財(cái)務(wù)御管理示鬼正確駛答案設(shè):BHTMLCONTROLForms.HTML:Hidden.1巾單選沿題HTMLCONTROLForms.HTML:Hidden.1補(bǔ)奧10寸.企頸業(yè)合覽并過(guò)泡程中落發(fā)生芳的各編項(xiàng)直刊接費(fèi)豆用，萬(wàn)其不模正確但的處震理方神法是佛（型）。宇HTMLCONTROLForms.HTML:Option.1也A原同一扯控制午下企減業(yè)合拾并進(jìn)面行過(guò)罩程中欲發(fā)生悔的各負(fù)項(xiàng)直說(shuō)接相裳關(guān)費(fèi)糧用，灰應(yīng)于釣發(fā)生跌時(shí)借愚記"拾管理質(zhì)費(fèi)用丹"等曲科目緞，貸濤記"漠銀行芳存款拖"等個(gè)科目法HTMLCONTROLForms.HTML:Option.1跳B(niǎo)語(yǔ)非同叛一控乎制下奇企業(yè)樣合并顆進(jìn)行鐘過(guò)程稠中發(fā)仔生的咬各項(xiàng)近直接巖相關(guān)給費(fèi)用恒，應(yīng)遠(yuǎn)于發(fā)鍋生時(shí)救借記秩“管恢理費(fèi)靠用”接等科盲目，微貸記掉“銀始行存駐款”這等科市目HTMLCONTROLForms.HTML:Option.1鳴C自以發(fā)旋行債枝券方壤式進(jìn)敢行的野企業(yè)代合并耳，與翻發(fā)行倚債券鼓相關(guān)爭(zhēng)的傭受金、廳手續(xù)境費(fèi)等送應(yīng)按娘照《具企業(yè)小會(huì)計(jì)嶼準(zhǔn)則歌第2屋2號(hào)政——作金融繡工具城確認(rèn)冰和計(jì)預(yù)量》砌的規(guī)鵝定進(jìn)鼓行核嶺算。配該部只分費(fèi)疏用，固雖然秩與籌有集用俘于企猛業(yè)合援并的和對(duì)價(jià)鋸直接籮相關(guān)懇，但酷其核稼算應(yīng)結(jié)遵照億金融稿工具遠(yuǎn)準(zhǔn)則商的原貴則，圣有關(guān)挑的費(fèi)及用應(yīng)匆計(jì)入聰負(fù)債機(jī)的初秀始計(jì)珍量金禁額中段HTMLCONTROLForms.HTML:Option.1狹D慈發(fā)行化權(quán)益波性證繡券作光為合布并對(duì)缸價(jià)的扛，與朗所發(fā)乒行權(quán)汁益性巧證券蟻相關(guān)愧的傭沖金、酬手續(xù)孔費(fèi)等充應(yīng)按陪照《道企業(yè)三會(huì)計(jì)意準(zhǔn)則播第3棋7號(hào)罰——壘金融滋工具截列報(bào)漁》的伐規(guī)定真處理料。即喚與發(fā)奴行權(quán)害益性廁證券牢相關(guān)郵的費(fèi)恒用，犧不管燃其是輕否與陶企業(yè)寬合并在直接括相關(guān)端，均楚應(yīng)自旅所發(fā)荷行權(quán)歷益性系證券嘗的發(fā)醬行收射入中盈扣減肺，在常權(quán)益鍛性證捷券發(fā)授行有削溢價(jià)根的情構(gòu)況下牌，自兩溢價(jià)脈收入怕中扣雪減，懲在權(quán)掙益性生證券查發(fā)行蟲(chóng)無(wú)溢盒價(jià)或射溢價(jià)荒金額直不足峽扣減泥的情步?jīng)r下姿，應(yīng)采當(dāng)沖英減盈順余公盲積和鋸未分加配利類潤(rùn)械正確魯答案懷:BHTMLCONTROLForms.HTML:Hidden.1館單選灣題HTMLCONTROLForms.HTML:Hidden.1霧艇11會(huì).未限確認(rèn)興融資暢費(fèi)用歉在租歲賃期輕內(nèi)分董攤時(shí)鏟，應(yīng)肯采用蝶（的）。支HTMLCONTROLForms.HTML:Option.1孟A竊實(shí)際津利率餓法HTMLCONTROLForms.HTML:Option.1隸B般直線復(fù)法HTMLCONTROLForms.HTML:Option.1季C銹年數(shù)怪總和維法HTMLCONTROLForms.HTML:Option.1室D拜一次籍?dāng)備N群法宅正確鐘答案緩:AHTMLCONTROLForms.HTML:Hidden.1稅單選挑題HTMLCONTROLForms.HTML:Hidden.1匹銜12底.企魔業(yè)因霧經(jīng)營(yíng)嘆所處鈴的主籃要經(jīng)朝濟(jì)環(huán)銹境發(fā)辯生重回大變箱化，伴確需納變更運(yùn)記賬偵本位鄰幣的辛，將慣所有跳項(xiàng)目東折算盟為變戴更后缸的記逼賬本列位幣枕應(yīng)當(dāng)消采用簡(jiǎn)的匯拴率是寇（訓(xùn)）。閃HTMLCONTROLForms.HTML:Option.1缺A糕變更雅當(dāng)日參的即灑期匯億率HTMLCONTROLForms.HTML:Option.1牙B肢變更拔當(dāng)期頌期初般的市由場(chǎng)匯顛率HTMLCONTROLForms.HTML:Option.1貓C通按照它系統(tǒng)席合理煮的方蹤法確畢定的墾、與夸交易懲發(fā)生箏日即搶期匯撈率近裂似的秧匯率嗽HTMLCONTROLForms.HTML:Option.1撲D則資產(chǎn)哥負(fù)債怎表日榨匯率風(fēng)矩正確頂答案奇:AHTMLCONTROLForms.HTML:Hidden.1醫(yī)單選替題HTMLCONTROLForms.HTML:Hidden.1溝闖13浙.下庭列各儲(chǔ)項(xiàng)中幟，屬鵲于外散幣兌顧換業(yè)港務(wù)的莖是（病）劫。HTMLCONTROLForms.HTML:Option.1習(xí)A盼從銀忽行取樹(shù)得外索幣借挽款HTMLCONTROLForms.HTML:Option.1跌B(niǎo)蠻進(jìn)口唯材料逝發(fā)生腎的外訴幣應(yīng)俊付賬奇款HTMLCONTROLForms.HTML:Option.1舊C鴉歸還含外幣攜借款嗓HTMLCONTROLForms.HTML:Option.1撇D靜從銀檔行購(gòu)丹入外疑匯慶正確地答案鎖:DHTMLCONTROLForms.HTML:Hidden.1紋單選男題HTMLCONTROLForms.HTML:Hidden.1幕醉14賄.下艷列說(shuō)及法正雞確的返是（灑）摧。HTMLCONTROLForms.HTML:Option.1頃A格企業(yè)既記賬繡本位翻幣一厭經(jīng)確您定，撓不得齒隨意用變更才，除慈非企噴業(yè)經(jīng)萬(wàn)營(yíng)所息處的幻主要愚經(jīng)濟(jì)慢環(huán)境傭發(fā)生翠重大嘗變化編。HTMLCONTROLForms.HTML:Option.1串B武企業(yè)廚的記瘡賬本拾位幣僅一經(jīng)政確定擦，不利得變罰更。窩HTMLCONTROLForms.HTML:Option.1問(wèn)C絮企業(yè)內(nèi)的記部賬本雁位幣螺一定賊是人倚民幣責(zé)HTMLCONTROLForms.HTML:Option.1舅D女企業(yè)爭(zhēng)的編祖報(bào)貨們幣可繞以是折人民呆幣以箭外的命幣種動(dòng)鬼正確牧答案心:AHTMLCONTROLForms.HTML:Hidden.1萬(wàn)單選查題HTMLCONTROLForms.HTML:Hidden.1胳苦15親.甲尖公司叨于2轎00盲7年鄙1月手1日宰采用結(jié)經(jīng)營(yíng)觀租賃藍(lán)方式倚從乙焰公司絕租入舌設(shè)備殲一臺(tái)塵，租序期為撲4年費(fèi)，設(shè)湯備價(jià)攀值為竭20傘0萬(wàn)島元，膛預(yù)計(jì)味使用園年限祥為1焰2年筑。租利賃合裝同規(guī)型定：看第一彼年免版租金皺，第寸二年童至第啊四年探的租椒金分爛別為默36圣萬(wàn)元播、3許4萬(wàn)姐元、博26碼萬(wàn)元煌；第醋二年錫至第趨四年夕的租聞金于欄每年芬年初單支付輛。2站00叔7年礦甲公毫司應(yīng)滑就此麻項(xiàng)租蔥賃確謀認(rèn)的框租金乞費(fèi)用貼為（交）叉。萬(wàn)駛元。瞎HTMLCONTROLForms.HTML:Option.1桶A為0HTMLCONTROLForms.HTML:Option.1閃B狡24兄HTMLCONTROLForms.HTML:Option.1澡C游32羊HTMLCONTROLForms.HTML:Option.1頓D鏈50窩六正確俗答案殖:BHTMLCONTROLForms.HTML:Hidden.1矩單選銜題HTMLCONTROLForms.HTML:Hidden.1騎膠16異.某和企業(yè)便采用蒜人民哄幣作悲為記央賬本捧位幣蠶。下咱列項(xiàng)壽目中大，不狂屬于造該企底業(yè)外遠(yuǎn)幣業(yè)圓務(wù)的僚是（報(bào)）而。HTMLCONTROLForms.HTML:Option.1難A出與外擦國(guó)企仿業(yè)發(fā)插生的鉗以人方民幣聯(lián)計(jì)價(jià)編結(jié)算領(lǐng)的購(gòu)燕貨業(yè)達(dá)務(wù)HTMLCONTROLForms.HTML:Option.1贊B外與國(guó)殲內(nèi)企啞業(yè)發(fā)尿生的屢以美盒元計(jì)烈價(jià)的歌銷售飄業(yè)務(wù)匯HTMLCONTROLForms.HTML:Option.1嚷C蓬與外類國(guó)企狗業(yè)發(fā)賀生的剖以美現(xiàn)元計(jì)賭價(jià)結(jié)偏算的價(jià)購(gòu)貨寶業(yè)務(wù)旺HTMLCONTROLForms.HTML:Option.1挽D遙與中委國(guó)銀坊行之竄間發(fā)泉生的寸美元碼與人織民幣逮的兌她換業(yè)釘務(wù)置正確盟答案壓:AHTMLCONTROLForms.HTML:Hidden.1古單選浙題HTMLCONTROLForms.HTML:Hidden.1百題17里.劃歲分高偷級(jí)財(cái)姓務(wù)會(huì)親計(jì)與胡中級(jí)賭財(cái)務(wù)英會(huì)計(jì)透的最紹基本使的標(biāo)蹲準(zhǔn)是毛（忽）。假HTMLCONTROLForms.HTML:Option.1配A格涉及叛的經(jīng)壁濟(jì)業(yè)禍務(wù)是每否在族四項(xiàng)豎基本踢假設(shè)治的限遵定范備圍之請(qǐng)內(nèi)HTMLCONTROLForms.HTML:Option.1墨B背涉及黑的經(jīng)頂濟(jì)業(yè)群務(wù)的胞難易珍程度膊HTMLCONTROLForms.HTML:Option.1分C婦是否夕包括集管理者會(huì)計(jì)闊的內(nèi)伸容HTMLCONTROLForms.HTML:Option.1向D鈔是否扶是會(huì)莊計(jì)領(lǐng)范域的粘高、浙精、賞尖內(nèi)押容吼正確加答案還:AHTMLCONTROLForms.HTML:Hidden.1來(lái)單選葵題HTMLCONTROLForms.HTML:Hidden.1涂硬18治.承項(xiàng)租人豐采用慶融資篩租賃險(xiǎn)方式戒租入被一臺(tái)礦設(shè)備鞋，該償設(shè)備潑商可帳使用棚年限英為7稼年，漆租賃蘿期為肚6年慧，租轎賃期料滿時(shí)耕該設(shè)炕備轉(zhuǎn)瓣歸承期租人態(tài)所有郊。則聞該設(shè)么備計(jì)飛提折盟舊的清期限友是（纏）脅。HTMLCONTROLForms.HTML:Option.1尤A攔7年含HTMLCONTROLForms.HTML:Option.1財(cái)B肚6年勁HTMLCONTROLForms.HTML:Option.1妄C盈1年京HTMLCONTROLForms.HTML:Option.1庭D蠅13鋤年糕正確殺答案旅:AHTMLCONTROLForms.HTML:Hidden.1畝單選謝題HTMLCONTROLForms.HTML:Hidden.1僵歸19菌.隨胳著構(gòu)賓成母縮子關(guān)難系的鎖企業(yè)李集團(tuán)擴(kuò)的出受現(xiàn)，集使得稼（輝）。宇松動(dòng)搖，從冤而導(dǎo)去致合竹并會(huì)茂計(jì)報(bào)散表的鞏產(chǎn)生心。HTMLCONTROLForms.HTML:Option.1魯A支會(huì)計(jì)誓主體勞假設(shè)梳的松狐動(dòng)HTMLCONTROLForms.HTML:Option.1清B莖持續(xù)瑞經(jīng)營(yíng)捏假設(shè)片的松無(wú)動(dòng)HTMLCONTROLForms.HTML:Option.1稻C創(chuàng)會(huì)計(jì)漆分期夕假設(shè)沉的松爸動(dòng)HTMLCONTROLForms.HTML:Option.1凱D較貨幣蚊計(jì)量未假設(shè)憐的松病動(dòng)灶正確跑答案屆:AHTMLCONTROLForms.HTML:Hidden.1水單選選題HTMLCONTROLForms.HTML:Hidden.1憤偉20扛.承屋租人染采用退融資州租賃恨方式芹租入卸一臺(tái)感設(shè)備主，該雁設(shè)備義商可凍使用覆年限輛為7攪年，率租賃最期為縮6年剪，租唐賃期咳滿時(shí)司該設(shè)抗備退因還給渣出租謙人。仇則該吳設(shè)備主計(jì)提甲折舊減的期膨限是樣（批）。局HTMLCONTROLForms.HTML:Option.1疑A賀7年?duì)tHTMLCONTROLForms.HTML:Option.1酷B鼻6年溉HTMLCONTROLForms.HTML:Option.1榴C晉1年掌HTMLCONTROLForms.HTML:Option.1罩D峽13舍年畫(huà)正確心答案植:BHTMLCONTROLForms.HTML:Hidden.1住單選寄題HTMLCONTROLForms.HTML:Hidden.1仇男21巷.某沿企業(yè)戰(zhàn)外幣菌業(yè)務(wù)銅的記蔥賬匯騎率采累用當(dāng)球日的劇市場(chǎng)尿匯率摔核算揉。該塑企業(yè)癥本月耐月初特持有治10帽0待00寧美元畜，月分初市聽(tīng)場(chǎng)匯嶺率為染1美碑元=稱7.元30牌元人宜民幣瑞。本慶月1飄5日偷將其譯中的哀3鍬00梅0美攏元售腐給中卸國(guó)銀匯行，各當(dāng)日暈中國(guó)槽銀行積美元挎買入疏價(jià)為滿1美蔬元=角7.晶20光元，如賣出傘價(jià)為啦1美鞠元=笑7.泊24冊(cè)元人梅民幣階，當(dāng)森日市強(qiáng)場(chǎng)匯滾率為概1美股元=槍7.炭22幟元人繞民幣掏。企曬業(yè)售兼出該阻筆美筒元時(shí)窯應(yīng)確更認(rèn)的辨匯兌熊損失僻為（綱）坊。元眠。HTMLCONTROLForms.HTML:Option.1搖A慧60膛HTMLCONTROLForms.HTML:Option.1村B暗20百0HTMLCONTROLForms.HTML:Option.1根C舊14捐0HTMLCONTROLForms.HTML:Option.1亞D些0參正確乳答案柿:AHTMLCONTROLForms.HTML:Hidden.1武單選閑題HTMLCONTROLForms.HTML:Hidden.1餃疾22葵.我弱國(guó)某禽企業(yè)嘆記賬攝本位環(huán)幣為死歐元混，下費(fèi)列說(shuō)皂法錯(cuò)莊誤的禽是（家）鳳。HTMLCONTROLForms.HTML:Option.1撤A幸該企桶業(yè)以抵人民淺幣計(jì)翅價(jià)和趴結(jié)算賀的交勤易屬恒于外蒜幣交訪易HTMLCONTROLForms.HTML:Option.1輛B本該企愛(ài)業(yè)以滲歐元宜計(jì)價(jià)的和結(jié)參算的近交易英不屬拉于外拋幣交冠易HTMLCONTROLForms.HTML:Option.1告C骨該企所業(yè)的繪編報(bào)爆貨幣民為歐京元HTMLCONTROLForms.HTML:Option.1領(lǐng)D漲該企腹業(yè)的類編報(bào)徹貨幣鉤為人起民幣蔽我正確歪答案惰:CHTMLCONTROLForms.HTML:Hidden.1漂單選雖題HTMLCONTROLForms.HTML:Hidden.1儉墊23砌.外溉幣業(yè)逼務(wù)會(huì)素計(jì)和腰物價(jià)敗變動(dòng)初會(huì)計(jì)飼的產(chǎn)舒生，疤是（辮）遭。的好結(jié)果哨。HTMLCONTROLForms.HTML:Option.1潑A擋會(huì)計(jì)滋主體扎假設(shè)歷的松咽動(dòng)HTMLCONTROLForms.HTML:Option.1鐵B城持續(xù)跌經(jīng)營(yíng)霉假設(shè)計(jì)的松質(zhì)動(dòng)HTMLCONTROLForms.HTML:Option.1辱C芝會(huì)計(jì)香分期題假設(shè)恰的松常動(dòng)HTMLCONTROLForms.HTML:Option.1蓄D埋貨幣舊計(jì)量撇假設(shè)悲的松綢動(dòng)倒正確蒙答案讀:DHTMLCONTROLForms.HTML:Hidden.1聾單選緊題HTMLCONTROLForms.HTML:Hidden.1巡僻24吐.未把確認(rèn)送融資午費(fèi)用案在租克賃期終內(nèi)分明攤，這應(yīng)計(jì)諷入（斗）著。HTMLCONTROLForms.HTML:Option.1黃A批銷售旦費(fèi)用字HTMLCONTROLForms.HTML:Option.1掛B劑管理瀉費(fèi)用屠HTMLCONTROLForms.HTML:Option.1派C劇財(cái)務(wù)石費(fèi)用孫HTMLCONTROLForms.HTML:Option.1朵D自營(yíng)業(yè)柄外收炒入朵正確敞答案惡:CHTMLCONTROLForms.HTML:Hidden.1孔單選告題HTMLCONTROLForms.HTML:Hidden.1相沉25秘.國(guó)笛內(nèi)甲組公司絹的記喉賬本介位幣搜為人捷民幣滾。2扇00邀8年宗12嚇月5源日以泛每股正7港嫁元的沃價(jià)格灘購(gòu)入消乙公四司的吧H股炎10歸0饒00待股作冊(cè)為交融易性陣金融扁資產(chǎn)芹，當(dāng)預(yù)日匯新率為爐1港獎(jiǎng)元=翻1元禿人民佩幣，饅款項(xiàng)沸已支您付。乳20平08沉年1提2月寧31游日，旁當(dāng)月餐購(gòu)入頁(yè)的乙像公司逝H股坐的市踐價(jià)變營(yíng)為每再股8唱元，探當(dāng)日六匯率麻為1標(biāo)港元選=0巧.9贊元人瞞民幣液。假親設(shè)不糕考慮突相關(guān)伶稅費(fèi)她的影晶響。禁甲公創(chuàng)司2草00辜8年斧12皮月3搭1日頑應(yīng)確辰認(rèn)的院公允面價(jià)值住變動(dòng)音損益妄為（居）寶。元肺HTMLCONTROLForms.HTML:Option.1礦A頃20夏00譽(yù)HTMLCONTROLForms.HTML:Option.1干B漂0HTMLCONTROLForms.HTML:Option.1勒C礎(chǔ)-1苗00神0HTMLCONTROLForms.HTML:Option.1臘D愁1膽正確扒答案訴:AHTMLCONTROLForms.HTML:Hidden.1字單選皆題HTMLCONTROLForms.HTML:Hidden.1畜渾26晨.當(dāng)膚企業(yè)歸將作辜為存泛貨的腔房地筑產(chǎn)轉(zhuǎn)腎換為汽采用樸公允艷價(jià)值演計(jì)量紡的投惜資性踐房地座產(chǎn)時(shí)據(jù)，轉(zhuǎn)兼換日滋的公虛允價(jià)文值小媽于賬餃面價(jià)部值的絡(luò)，其爽差額蝦應(yīng)計(jì)但入（借）懸。HTMLCONTROLForms.HTML:Option.1凡A旱利潤(rùn)運(yùn)分配休HTMLCONTROLForms.HTML:Option.1腿B孟當(dāng)期友損益嚼HTMLCONTROLForms.HTML:Option.1禍C胸資本種公積遺--屆股本襲溢價(jià)惠HTMLCONTROLForms.HTML:Option.1慎D眼資本導(dǎo)公積揀--促其他污資本陣公積幣皂正確話答案予:BHTMLCONTROLForms.HTML:Hidden.1潑單選涂題HTMLCONTROLForms.HTML:Hidden.1掙兔27傳.甲奮公司末應(yīng)收鉛乙公賽司貨外款2鑼3燈40潑0夠00吸萬(wàn)元慢，由除于乙州公司障財(cái)務(wù)叫困難劫，無(wú)拐法償儀付欠各款。出經(jīng)過(guò)吳協(xié)商弱，乙收公司行以一桃批產(chǎn)你品抵爐債。敲產(chǎn)品昆售價(jià)升1孩80期0顫00獵0元祝，增瘋值稅席稅率樸為1叫7%衡，產(chǎn)張品成良本1夸6丈00品0搜00檔元，麻已提礎(chǔ)跌價(jià)衣準(zhǔn)備妨50茫0刺00肺元。毀甲公腿司對(duì)桐該項(xiàng)曠應(yīng)收世賬款并已計(jì)幕提壞鐘賬準(zhǔn)懸備2概0年00該0元拘。則提甲公效司該桑受讓泄產(chǎn)品拿的入客賬價(jià)彎值為貸（權(quán)）。艷元。葵HTMLCONTROLForms.HTML:Option.1害A腔23希20溪00素0HTMLCONTROLForms.HTML:Option.1鍋B玩16污00拖00擇0HTMLCONTROLForms.HTML:Option.1蹲C賠20講14丹00磚0HTMLCONTROLForms.HTML:Option.1語(yǔ)D離18駝00泳00鋒0炊正確渡答案擋:DHTMLCONTROLForms.HTML:Hidden.1淡單選凳題HTMLCONTROLForms.HTML:Hidden.1駁養(yǎng)28劑.某協(xié)外商課投資輸企業(yè)禽的記距賬本擱位幣貿(mào)為人親民幣樂(lè)，該萄企業(yè)跟收到擱外商映作為射實(shí)收追資本固投入獨(dú)的固允定資墊產(chǎn)一寄臺(tái)，框協(xié)議爪作價(jià)勸10違0萬(wàn)占美元堵，當(dāng)雙日的千市場(chǎng)乞匯率禍為1鑄美元導(dǎo)=7覽.5僻0元匠人民陷幣。逮投資突合同傳約定鋪匯率境為1罩美元踩=8修.0猛0元撞人民敵幣。瞇另發(fā)臟生運(yùn)防雜費(fèi)在2萬(wàn)汁元人舊民幣攀，進(jìn)呢口關(guān)役稅5刺萬(wàn)元途人民圖幣，概安裝挨調(diào)試孤費(fèi)3券萬(wàn)元六人民字幣。鐵該設(shè)停備的叨入賬披價(jià)值有為（怠）旅。萬(wàn)自元。閥HTMLCONTROLForms.HTML:Option.1質(zhì)A靈76錘0HTMLCONTROLForms.HTML:Option.1競(jìng)B臭75安0HTMLCONTROLForms.HTML:Option.1音C齡81饅0HTMLCONTROLForms.HTML:Option.1譯D境80幫0印正確咐答案件:DHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1創(chuàng)單選劑題HTMLCONTROLForms.HTML:Hidden.1屯污29統(tǒng).按就我國(guó)嫁會(huì)計(jì)傾準(zhǔn)則倆的規(guī)哄定，輩母公敵司編怖制合虜并財(cái)志務(wù)報(bào)闖表時(shí)利，應(yīng)昆對(duì)子滾公司竊外幣辨資產(chǎn)錯(cuò)負(fù)債合表進(jìn)有行折騎算，統(tǒng)表中蒼"實(shí)州收資摘本"變項(xiàng)目枕折算針為母顛公司沉記賬復(fù)本位鈔幣所悔采用奶的匯揀率為桶（缸）。貿(mào)HTMLCONTROLForms.HTML:Option.1幣A閉合并借報(bào)表囑決算賢日的芒市場(chǎng)匙匯率償HTMLCONTROLForms.HTML:Option.1快B芳實(shí)收滿資本茅入賬喇時(shí)的豪即期奶匯率露HTMLCONTROLForms.HTML:Option.1昨C塘本年箭度平最均市趣場(chǎng)匯濁率HTMLCONTROLForms.HTML:Option.1礙D研本年鳴度年跳初市尖場(chǎng)匯伴率況正確評(píng)答案塑:BHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1逝單選露題HTMLCONTROLForms.HTML:Hidden.1鬧助30取.以晃非現(xiàn)互金資稼產(chǎn)清另償債壽務(wù)的園，債解權(quán)人畝應(yīng)按債其（詢）民。等羊作為批受讓負(fù)的非燦現(xiàn)金橋資產(chǎn)拿的入窯賬價(jià)耐值。憐HTMLCONTROLForms.HTML:Option.1表A舌應(yīng)收監(jiān)債權(quán)貴的賬繳面價(jià)垮值HTMLCONTROLForms.HTML:Option.1隱B喇應(yīng)收洪債權(quán)渴的公瞇允價(jià)嚇值HTMLCONTROLForms.HTML:Option.1旁C雁該項(xiàng)狹非現(xiàn)呢金資殿產(chǎn)的洲公允綢價(jià)值哪HTMLCONTROLForms.HTML:Option.1振D由應(yīng)收伸債權(quán)銜的協(xié)網(wǎng)議價(jià)牢格遠(yuǎn)正確黃答案倦:CHTMLCONTROLForms.HTML:Hidden.1盲單選物題HTMLCONTROLForms.HTML:Hidden.1規(guī)餃31折.在伶清算泛期間槽，破接產(chǎn)企稅業(yè)支施付職曉工生次活費(fèi)談、訴罵訟費(fèi)泡和設(shè)庭備設(shè)街施維躲護(hù)費(fèi)凍，審蟻計(jì)評(píng)扔估費(fèi)攤、財(cái)臣產(chǎn)保瞧管費(fèi)嶼等，博應(yīng)計(jì)木入（肌）圍。HTMLCONTROLForms.HTML:Option.1竿A南管理梢費(fèi)用格HTMLCONTROLForms.HTML:Option.1急B郊清算仿?lián)p益度HTMLCONTROLForms.HTML:Option.1敢C趁營(yíng)業(yè)旋外支紐出HTMLCONTROLForms.HTML:Option.1逝D裹清算彼費(fèi)用側(cè)溫正確照答案等:DHTMLCONTROLForms.HTML:Hidden.1件單選耗題HTMLCONTROLForms.HTML:Hidden.1垮民32罩.按塵我國(guó)報(bào)會(huì)計(jì)刷報(bào)表粱的規(guī)淋定，樂(lè)外幣萬(wàn)財(cái)務(wù)隸報(bào)表彩折算婚為人避民幣積報(bào)表華時(shí)，語(yǔ)所有是者權(quán)豪益變勝動(dòng)表族中的投"未綁分配根利潤(rùn)粥"項(xiàng)符目應(yīng)尤當(dāng)（豐）邁。HTMLCONTROLForms.HTML:Option.1經(jīng)A姻按資承產(chǎn)負(fù)橫債表惹日即妹期匯潑率折成算HTMLCONTROLForms.HTML:Option.1瞞B剩按歷規(guī)史匯喝率折殘算HTMLCONTROLForms.HTML:Option.1府C末根據(jù)綁折算女后所必有者臺(tái)權(quán)益羨變動(dòng)箭表中堤的其滑他項(xiàng)粱目的腔數(shù)額何計(jì)算三確定斥HTMLCONTROLForms.HTML:Option.1竹D申按年拌初和電年末揮匯率啦的算匙數(shù)平怎均數(shù)圓折算幼鉗正確扛答案音:CHTMLCONTROLForms.HTML:Hidden.1蝶單選亭題HTMLCONTROLForms.HTML:Hidden.1亦鼓33遍.甲須公司即和乙矮公司尚同為倡A集達(dá)團(tuán)公壤司的敗子公蕉司，套20蜜07鮮年8耍月1世日甲覆公司語(yǔ)發(fā)行膽60量0萬(wàn)烘股普浸通股獻(xiàn)（每某股面婚值1過(guò)元）店作為繩對(duì)價(jià)巨取得摟乙公即司6較0%廟的股合權(quán)，小普通冒股每浩股市予價(jià)為膽1.法5元聾，同伍日以紡企業(yè)棵賬面價(jià)凈資移產(chǎn)總舍額為冤1亦30陷0萬(wàn)及元，逃公允頭價(jià)值秧為1綱5蓄00規(guī)萬(wàn)元伏。2鳴00忽7年嬸8月坦1日補(bǔ)甲公純司取嗎得的出長(zhǎng)期勁股權(quán)擁投資眠的入旁賬價(jià)淋值為才（勻）。敵萬(wàn)元泡HTMLCONTROLForms.HTML:Option.1脈A折90此0HTMLCONTROLForms.HTML:Option.1旁B辰75麥0HTMLCONTROLForms.HTML:Option.1嗚C卵78定0HTMLCONTROLForms.HTML:Option.1嗽D鏟60瞎0譽(yù)正確狹答案潤(rùn):CHTMLCONTROLForms.HTML:Hidden.1世單選僵題HTMLCONTROLForms.HTML:Hidden.1煌萌34浸.以勿修改陜其他謀債務(wù)松條件魔進(jìn)行挨債務(wù)食重組喉的，馬如果凳重組樹(shù)協(xié)議噸中附仆有或塵有收痰益的惹，債辣權(quán)人瓶應(yīng)將賭或有芽收益卡（億）。桐HTMLCONTROLForms.HTML:Option.1標(biāo)A籠包括拿在將畫(huà)來(lái)應(yīng)趙收金醫(yī)額中座HTMLCONTROLForms.HTML:Option.1怕B蔽包括葛在將湖來(lái)應(yīng)顆付金勞額中愿HTMLCONTROLForms.HTML:Option.1卵C慚計(jì)入要當(dāng)期角損益樓HTMLCONTROLForms.HTML:Option.1粱D堤不作竿賬務(wù)丈處理村攔正確寸答案搏:DHTMLCONTROLForms.HTML:Hidden.1青單選途題HTMLCONTROLForms.HTML:Hidden.1濾鈔35恨.用皆以計(jì)此算被培清算刷企業(yè)斯在破預(yù)產(chǎn)清證算期示間處而置資自產(chǎn)，原確認(rèn)云債務(wù)池等發(fā)開(kāi)生的克損益拌，被校清算降企業(yè)希的所珍有權(quán)選益，泊應(yīng)在舟（洋）。詢科目靠反映乓。HTMLCONTROLForms.HTML:Option.1證A怒清算魚(yú)損益躬HTMLCONTROLForms.HTML:Option.1征B昂待處睬理財(cái)琴產(chǎn)損慕益HTMLCONTROLForms.HTML:Option.1專C葵清算標(biāo)費(fèi)用郵HTMLCONTROLForms.HTML:Option.1驗(yàn)D料營(yíng)業(yè)隙外支響出笨正確婆答案徹:AHTMLCONTROLForms.HTML:Hidden.1價(jià)單選波題HTMLCONTROLForms.HTML:Hidden.1善內(nèi)36旅.以蕉下有飄關(guān)分寨部報(bào)木告的編敘述壤中，米錯(cuò)誤咽的是井（駱）。款HTMLCONTROLForms.HTML:Option.1肝A閑分部繼信息榜與企批業(yè)財(cái)襪務(wù)報(bào)環(huán)表總每額不青需要互銜接匹HTMLCONTROLForms.HTML:Option.1暫B芳分部壞收入涌信息腔中包售括分跨部間山發(fā)生惹的營(yíng)鼻業(yè)收那入HTMLCONTROLForms.HTML:Option.1稀C愧分部布報(bào)告闊通常餅作為坊財(cái)務(wù)煉報(bào)告巖的組掘成部間分予痰以披館露HTMLCONTROLForms.HTML:Option.1裕D孝主要私分部汽報(bào)告驚可以療采用叨業(yè)務(wù)呆分部收?qǐng)?bào)告伙或地鄭區(qū)分拜部報(bào)蔬告的粉形式債芝正確投答案嶼:AHTMLCONTROLForms.HTML:Hidden.1銹單選細(xì)題HTMLCONTROLForms.HTML:Hidden.1究練37躁.根尖據(jù)會(huì)荒計(jì)準(zhǔn)晨則的戴規(guī)定之，對(duì)科于上屆一年蘇度納舞入合呢并范任圍，對(duì)本年昆度處孫置的故子公伙司，梢下列教會(huì)計(jì)阿處理航中正嘴確的建是（遲）來(lái)。HTMLCONTROLForms.HTML:Option.1怨A幕合并斯利潤(rùn)彎表應(yīng)煉當(dāng)將態(tài)處置的該子下公司沾的損棒益作輔為營(yíng)補(bǔ)業(yè)外左收支接計(jì)劃劣HTMLCONTROLForms.HTML:Option.1濟(jì)B禽合并誠(chéng)利潤(rùn)踐表應(yīng)瞇當(dāng)包贏括該塊子公咽司年丑初至至處置疑日的姻相關(guān)猾收入蠟和費(fèi)退用HTMLCONTROLForms.HTML:Option.1槳C烤合并笨利潤(rùn)底表應(yīng)己當(dāng)將椒該子遼公司聰年初學(xué)至處寄置日碌實(shí)現(xiàn)射的凈魔利潤(rùn)任作為迅投資邀收益床計(jì)列嫂HTMLCONTROLForms.HTML:Option.1斗D算合并餃利潤(rùn)戚表應(yīng)荷當(dāng)將恒該子吩公司貸年初窩至處決置日贏實(shí)現(xiàn)壁的凈耀利潤(rùn)妨與處嫂置該紀(jì)子公兄司的快損益巧一并速作為愛(ài)投資葵收益貫計(jì)列皇澡正確劃答案左:BHTMLCONTROLForms.HTML:Hidden.1耐單選迎題HTMLCONTROLForms.HTML:Hidden.1歷揉38賞.對(duì)卡A公謹(jǐn)司來(lái)嘉說(shuō)，萌下列抗那一謊種說(shuō)股法不模屬于伙控制認(rèn)（條）。蠻HTMLCONTROLForms.HTML:Option.1石A街A公漏司擁互有B井公司粘50毯%的傭權(quán)益只性資挪本，嬌B公領(lǐng)司擁胞有C瞧公司精10功0%冰的權(quán)團(tuán)益性庭資本譜。A饅公司鎮(zhèn)和C細(xì)公司敢的關(guān)駱系HTMLCONTROLForms.HTML:Option.1趟B范A公冊(cè)司擁天有D躍公司現(xiàn)51適%的則權(quán)益偏性資射本。通A公拿司和結(jié)D公言司的嘆關(guān)系敞HTMLCONTROLForms.HTML:Option.1夾C毀A公秤司在傅E公爛司董窯事會(huì)六會(huì)議返上擁旁有半蠻數(shù)以時(shí)上的扇投票區(qū)權(quán)。置A公膊司和芬E公贏司的匆關(guān)系描HTMLCONTROLForms.HTML:Option.1誰(shuí)D國(guó)A公互司擁遺有F抹公司造60巴%的摔股份當(dāng)，擁原有G橫公司旗10畫(huà)%的賞股份貴，F(xiàn)偽公司勸擁有粘G公來(lái)司4楊1%暢的股徹份。紐A公狗司和屋G公根司的時(shí)關(guān)系搬儉正確箭答案凈:AHTMLCONTROLForms.HTML:Hidden.1墨單選灰題HTMLCONTROLForms.HTML:Hidden.1樂(lè)守39周.2鋤00符8年胡3月擠，母濁公司濕以1你0雨00怨萬(wàn)元紀(jì)的價(jià)舟格（創(chuàng)不含雁增值島稅）富將其勤生產(chǎn)培的設(shè)施備銷耕售給正其全蹤資子辰公司晶作為魯管理右用固捧定資廊產(chǎn)。變?cè)撛O(shè)卡備的皺生產(chǎn)牧成本藏為8泊00盞萬(wàn)元險(xiǎn)。子少公司筋采用米年限佛平均狐法對(duì)雖該設(shè)繡備計(jì)賢提折服舊，噸該設(shè)丘備預(yù)三計(jì)使約用年舞限為畜10粘年，免預(yù)計(jì)蝴凈殘慮值為踩零。咐編制惕20岔08腦年合遇并報(bào)把表時(shí)獸，因鄉(xiāng)該設(shè)礙備相顧關(guān)的怖未實(shí)伸現(xiàn)內(nèi)雁部銷思售利堪潤(rùn)的鬼抵消陜而影掌響合施并凈請(qǐng)利潤(rùn)蔽的金慮額為祝（叢）。睜萬(wàn)元胃。HTMLCONTROLForms.HTML:Option.1寫(xiě)A慎18融0HTMLCONTROLForms.HTML:Option.1豎B灑18撈5HTMLCONTROLForms.HTML:Option.1錄C己20拐0HTMLCONTROLForms.HTML:Option.1您D圣21套5清正確蠻答案怕:BHTMLCONTROLForms.HTML:Hidden.1訪單選踩題HTMLCONTROLForms.HTML:Hidden.1促撞40裂.企小業(yè)在登編制健合并劑財(cái)務(wù)積報(bào)表混時(shí)，竹下列戰(zhàn)子公賠司外紗幣財(cái)懷務(wù)報(bào)恭表項(xiàng)倒目中夏，可路以采匪用交練易發(fā)旦生日季的即拿期匯吃率折滔算為西母公痕司記寺賬本華位幣傍的是醫(yī)（董）。床HTMLCONTROLForms.HTML:Option.1乘A逆固定閥資產(chǎn)貸HTMLCONTROLForms.HTML:Option.1霜B斷長(zhǎng)期舌借款橡HTMLCONTROLForms.HTML:Option.1危C振未分育配利渴潤(rùn)HTMLCONTROLForms.HTML:Option.1教D急管理鳳費(fèi)用脅兩正確洲答案網(wǎng):DHTMLCONTROLForms.HTML:Hidden.1課單選酸題HTMLCONTROLForms.HTML:Hidden.1擴(kuò)掃41燕.M部企業(yè)凡應(yīng)收薦N企所業(yè)賬表款8義0萬(wàn)步元，默N企拒業(yè)因拌為財(cái)足務(wù)困蛙難不乘能償異還，植經(jīng)過(guò)踩協(xié)商劉M企患業(yè)同答意N娘企業(yè)糾用一得臺(tái)設(shè)住備抵許債。甲設(shè)備雹原值局10方0萬(wàn)疾元，善已計(jì)區(qū)提折襪舊3喜0萬(wàn)紡元，點(diǎn)設(shè)備銅的公務(wù)允價(jià)菠值為搭75社萬(wàn)元楊，M纏企業(yè)藥為此烈項(xiàng)應(yīng)路收賬珍款計(jì)舞提了踢4萬(wàn)粱元的架壞賬鄙準(zhǔn)備球，M易企業(yè)新這項(xiàng)閑固定遼資產(chǎn)船的入既賬價(jià)布值為號(hào)（綱）。映萬(wàn)元稠。HTMLCONTROLForms.HTML:Option.1爪A濤70萄HTMLCONTROLForms.HTML:Option.1流B緞75榨HTMLCONTROLForms.HTML:Option.1掠C昆76訂HTMLCONTROLForms.HTML:Option.1悲D毫80若計(jì)正確罵答案絨:BHTMLCONTROLForms.HTML:Hidden.1鮮單選塵題HTMLCONTROLForms.HTML:Hidden.1餅紹42滑.甲災(zāi)公司謊和乙厭公司思同為列A集啦團(tuán)公勤司的送子公嚇?biāo)荆^20躁07蘭年1所月1耀日，典甲公乞司以瓶銀行海存款且81凳0萬(wàn)流元取鬼得乙垂公司內(nèi)所有釘者權(quán)妹益的聰80角%，丟同日肝乙公和司所甲有者勁權(quán)益酬的賬作面價(jià)濁值為描1并00螞0萬(wàn)瓣元，給可辨拾認(rèn)凈怒資產(chǎn)宣公允遮價(jià)值長(zhǎng)為1而1孔00老萬(wàn)元費(fèi)。2團(tuán)00旦7年吼1月剪1日盛，甲娃公司泛應(yīng)確筑認(rèn)的宰資本債公積虛為（話）慰。萬(wàn)雪元。角HTMLCONTROLForms.HTML:Option.1編A底10跳（借累方）創(chuàng)HTMLCONTROLForms.HTML:Option.1負(fù)B慈10棕（貸啄方）司HTMLCONTROLForms.HTML:Option.1饞C榴70值（借雁方）火HTMLCONTROLForms.HTML:Option.1峽D伴70各（貸屑方）恢疾正確史答案約:AHTMLCONTROLForms.HTML:Hidden.1學(xué)單選頌題HTMLCONTROLForms.HTML:Hidden.1地欄43賽.對(duì)紛于上雄一年步度抵商消的儀內(nèi)部柔應(yīng)收務(wù)賬款抹計(jì)提陵的壞毀賬準(zhǔn)胖備的敵金額堤，在縮本年疊度編勉制合御并抵戒消分租錄時(shí)慎，應(yīng)斯當(dāng)（快）時(shí)。HTMLCONTROLForms.HTML:Option.1久A宜借：碗應(yīng)收經(jīng)賬款提--慘壞賬術(shù)準(zhǔn)備四，貸蘆：資到產(chǎn)減匹值準(zhǔn)獲備HTMLCONTROLForms.HTML:Option.1稀B的借：扇資產(chǎn)允減值博損失鑼，貸川：應(yīng)訓(xùn)收賬遵款-屢-壞繪賬準(zhǔn)警備HTMLCONTROLForms.HTML:Option.1拴C渴借：凝未分荒配利名潤(rùn)，腥貸：止資產(chǎn)葉減值繳損失催HTMLCONTROLForms.HTML:Option.1討D努借：禿應(yīng)收刃賬款平--裙壞賬女準(zhǔn)備暖，貸御：未冷分配省利潤(rùn)齊年初比堤正確呀答案嚼:DHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1駕單選葵題HTMLCONTROLForms.HTML:Hidden.1在晝44懇.處化置以考公允廈價(jià)值田計(jì)量跟的投晉資性嬌房地典產(chǎn)時(shí)唇，還折應(yīng)轉(zhuǎn)慣銷原千已計(jì)興入資就本公順?lè)e的袍相關(guān)炸金額既，借壯記"毒資本寶公積伸--遣其他袋資本燥公積汁"賬刺戶，恒貸記消（蔑）。放賬戶肌HTMLCONTROLForms.HTML:Option.1漫A膏公允送價(jià)值對(duì)變動(dòng)介損益宰HTMLCONTROLForms.HTML:Option.1膝B即投資鋸收益第HTMLCONTROLForms.HTML:Option.1再C儲(chǔ)營(yíng)業(yè)哭外收筒入HTMLCONTROLForms.HTML:Option.1妙D龜其他恭業(yè)務(wù)背收入賀誕正確建答案逐:DHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1啟單選垃題HTMLCONTROLForms.HTML:Hidden.1妄源45撕.2上00打7年宿1月睬1日蜘，甲厲公司休以一存臺(tái)固乳定資報(bào)產(chǎn)和尼銀行陰存款添40瘋0萬(wàn)括元向茶乙公燒司投伙資（劍甲公窄司和蚊乙公堅(jiān)司不慈屬于神同一唱控制梨下的鉆公司散），糠占乙鵝公司精注冊(cè)阻資本吊的6拼0%理，該滲固定禁資產(chǎn)衣的賬青面原火價(jià)為輛8腎00郵0萬(wàn)品元。霉已計(jì)宣提累營(yíng)計(jì)折撤舊5蔬00忽萬(wàn)元你，已鳳計(jì)提愚固定兇資產(chǎn)備減值掏準(zhǔn)備策20透0萬(wàn)文元，還公允耳價(jià)值墓為7骨6腦00懸萬(wàn)元末。同蓋日，珍乙公鴉司可變辨認(rèn)裙凈資嘉產(chǎn)公抄允價(jià)爬值1略3攀00穩(wěn)0萬(wàn)嶄元。傷不考繩慮其醉他相痕關(guān)稅高費(fèi)。趴甲公政司的涼20刮07舅年1矮月1同日應(yīng)師確認(rèn)眼的合儀并成剃本為駐（）瀉萬(wàn)元妻。2旨00許7年孕1月陸1日料，甲捷公司核以一碗臺(tái)固匙定資萍產(chǎn)和時(shí)銀行遮存款系40港0萬(wàn)瞎元向拐乙公光司投博資（絨甲公鄰司和濕乙公鑄司不塑屬于次同一仍控制史下的嶼公司辨），嶄占乙透公司縫注冊(cè)健資本站的6肝0%隆，該被固定嘩資產(chǎn)殿的賬得面原災(zāi)價(jià)為福8綱00呀0萬(wàn)恢元。墾已計(jì)膊提累毅計(jì)折識(shí)舊5托00定萬(wàn)元啦，已持計(jì)提憶固定鳳資產(chǎn)借減值敲準(zhǔn)備鵲20柴0萬(wàn)遠(yuǎn)元，乖公允贈(zèng)價(jià)值怎為7慶6蕉00杜萬(wàn)元輩。同想日，助乙公機(jī)司可舊辨認(rèn)章凈資騙產(chǎn)公進(jìn)允價(jià)秘值1拖3巷00章0萬(wàn)謎元。聯(lián)不考別慮其荒他相地關(guān)稅削費(fèi)。躲甲公泰司的畢20怖07很年1急月1鼠日應(yīng)漸確認(rèn)扮的合逮并成鮮本為疊（卻）萬(wàn)績(jī)?cè)蠬TMLCONTROLForms.HTML:Option.1鄭A茶80圣00捕HTMLCONTROLForms.HTML:Option.1曾B(niǎo)凝76畫(huà)00負(fù)HTMLCONTROLForms.HTML:Option.1驚C口78桂00淚HTMLCONTROLForms.HTML:Option.1潔D剛13誘00長(zhǎng)0延正確阻答案瀉:AHTMLCONTROLForms.HTML:Hidden.1訪單選增題HTMLCONTROLForms.HTML:Hidden.1晨繳46山.甲調(diào)公司蔽擁有窩乙公沒(méi)司和圓丙公騰司兩丘家子使公司損。2偵00移8年須6月肌15部日，絡(luò)乙公稅司將怪其產(chǎn)周品以術(shù)市場(chǎng)革價(jià)格竿銷售飛給丙久公司俘，售哄價(jià)為勿10扔0萬(wàn)看元（真不考寨慮相糖關(guān)稅中費(fèi)）忠，銷莖售成汁本為犧76凍萬(wàn)元令。丙煮公司惕購(gòu)入秘后作蹲為固守定資鋪產(chǎn)使姻用，扁按4五年的沫期限僑、采橫用直盯線法強(qiáng)對(duì)該緒項(xiàng)資礦產(chǎn)計(jì)刺提折援舊，美預(yù)計(jì)絲凈殘采值為迫零。競(jìng)甲公常司在制編制綢20交09岔年年丹末合陽(yáng)并資倉(cāng)產(chǎn)負(fù)熔債表維時(shí)，浸應(yīng)調(diào)更減"焰累計(jì)敞折舊憤"項(xiàng)暫目金染額（倒）搞。萬(wàn)降元。唯HTMLCONTROLForms.HTML:Option.1賴A彩3HTMLCONTROLForms.HTML:Option.1物B遲6HTMLCONTROLForms.HTML:Option.1松C籌9HTMLCONTROLForms.HTML:Option.1為D丙24鏡促正確肌答案最:CHTMLCONTROLForms.HTML:Hidden.1爸單選捧題HTMLCONTROLForms.HTML:Hidden.1血設(shè)47灶.2交00役8年滴1月柜1日部，長(zhǎng)此江公蘆司將冶一幢換商品抗房對(duì)艘外出貴租并柜采用躺公允不價(jià)值害模式該計(jì)量毅，租舌期為侍3年王，每班年1勤2月枝31戚日收凡取租舒金1爽00店萬(wàn)元舅，出濁租時(shí)任，該咳幢商優(yōu)品房辣的成體本為泄2臣00屬0萬(wàn)進(jìn)元，礙公允的價(jià)值鉛為1殼9壞00賺萬(wàn)元暖，2炒00恭8年家12駐月3迅1日妖，該預(yù)幢商括品房皮的公養(yǎng)允價(jià)奇值為牽20鑰50軟萬(wàn)元印。長(zhǎng)悅江公燈司2拴00沖8年鄭應(yīng)確違認(rèn)的釣公允賄價(jià)值抽變動(dòng)塌損益華為（要）月。萬(wàn)面元。理HTMLCONTROLForms.HTML:Option.1近A神損失容50嚇HTMLCONTROLForms.HTML:Option.1報(bào)B想收益晉50罪HTMLCONTROLForms.HTML:Option.1昆C仍損失販10跪0HTMLCONTROLForms.HTML:Option.1唱D遣收益方15科0燕正確杠答案液:BHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1異單選口題HTMLCONTROLForms.HTML:Hidden.1禽鉆48周.甲邀公司嘩和乙竟公司時(shí)為非病同一瞞控制以下的蹦兩個(gè)島公司亦，2柔00紅7年商8月哨1日套甲公康司發(fā)江行6葬00枯萬(wàn)股訓(xùn)普通禍股（非每股逗面值央1元些）作游為對(duì)捉價(jià)取斤得乙現(xiàn)公司俱60浸%的裁股權(quán)品，普楚通股竿每股滔市價(jià)泳為1肉.5束元，叔同日鞋以企污業(yè)賬歪面凈進(jìn)資產(chǎn)日總額農(nóng)為1航3款00失萬(wàn)元康，公算允價(jià)測(cè)值為搖1失50吼0萬(wàn)眨元。斧20同07享年8暖月1附日甲個(gè)公司劉取得章的長(zhǎng)腫期股原權(quán)投府資的羅入賬垂價(jià)值堵為（覽）加。萬(wàn)縱元。紋HTMLCONTROLForms.HTML:Option.1忍A路90由0HTMLCONTROLForms.HTML:Option.1農(nóng)B爪78話0HTMLCONTROLForms.HTML:Option.1蔬C竄60裂0HTMLCONTROLForms.HTML:Option.1窩D組15出00俱膝正確柏答案新:AHTMLCONTROLForms.HTML:Hidden.1解單選雞題HTMLCONTROLForms.HTML:Hidden.1通刷49今.乙與和丙腦公司味均為渡納入鐘甲公拋司合歌并范鬼圍的律子公眾司。市20沒(méi)08遮年6沙月1焰日，女乙公壘司將琴其產(chǎn)維品銷閉售給磁丙公錢(qián)司作摔為管慶理用咬固定嬸資產(chǎn)呼使用叫，售勇價(jià)2音5萬(wàn)臥元（打不含著增值貿(mào)稅）哭，銷館售成原本1損3萬(wàn)允元。印丙公箱司購(gòu)盲入后雷按4茂年的皂期限央、采負(fù)用直予線法狀計(jì)提衣折舊辦，預(yù)均計(jì)凈繪殘值仰為零壘。甲鉆公司羅在編播制2瀉00誦9年責(zé)度合罪并會(huì)滔計(jì)報(bào)例表時(shí)俘，應(yīng)圖調(diào)減使"固讓定資頃產(chǎn)-訊-累收計(jì)折傾舊"壁項(xiàng)目拘的金奮額是虹（走）。凍萬(wàn)元地。HTMLCONTROLForms.HTML:Option.1恒A蛾1.竿5HTMLCONTROLForms.HTML:Option.1憐B雪1.許75射HTMLCONTROLForms.HTML:Option.1嘆C晌3HTMLCONTROLForms.HTML:Option.1思D傭4.房5訴正確茄答案蔥:DHTMLCONTROLForms.HTML:Hidden.1濾單選都題HTMLCONTROLForms.HTML:Hidden.1己視50聰.在琴債務(wù)辦重組猛過(guò)程但中，交經(jīng)過(guò)爆協(xié)商沸，企撲業(yè)以井一批圓商品害抵償而債務(wù)皂。商霉品的師成本繞為5專0頑75親0晚00灑元，顛售價(jià)殃為7基2館50辜0懲00講元，簡(jiǎn)增值成稅稅無(wú)率為吳17寄%，尸抵償控的債瘡務(wù)金校額為唐8店70鄉(xiāng)0簽00余0元隆，企暖業(yè)在蚊該債忘務(wù)重番組交兼易中狂應(yīng)記畢入營(yíng)會(huì)業(yè)外訂收入也的金肌額為僻（草）。恭元。表HTMLCONTROLForms.HTML:Option.1申A釘14友50切00揉0HTMLCONTROLForms.HTML:Option.1沾B境21費(fèi)75化00就0HTMLCONTROLForms.HTML:Option.1痛C促23齊92康50惠0HTMLCONTROLForms.HTML:Option.1惕D麻36的25木00債0誠(chéng)正確桂答案傾:BHTMLCONTROLForms.HTML:Hidden.1蔥單選奧題HTMLCONTROLForms.HTML:Hidden.1矛深51桐.我殼國(guó)會(huì)共計(jì)準(zhǔn)允則中妨外幣攀財(cái)務(wù)派報(bào)表淡折算沒(méi)差額框在會(huì)進(jìn)計(jì)報(bào)河表中蝴應(yīng)作盼為（暈）魯。HTMLCONTROLForms.HTML:Option.1陰A牙在資堆產(chǎn)負(fù)懸債表競(jìng)中所齒有者倆權(quán)益材項(xiàng)目苗下單更獨(dú)列陰示HTMLCONTROLForms.HTML:Option.1土B改在長(zhǎng)貫期投誓資項(xiàng)筆下單論獨(dú)列蜓示HTMLCONTROLForms.HTML:Option.1肉C壺作為三管理題費(fèi)用歸列示垮HTMLCONTROLForms.HTML:Option.1現(xiàn)D償作為臭長(zhǎng)期良負(fù)債寇列示腰中正確首答案賄:AHTMLCONTROLForms.HTML:Hidden.1錘單選孝題HTMLCONTROLForms.HTML:Hidden.1渡陡52賺.甲拜公司魂20霸07描年4憶月1益日與愿乙公春司原項(xiàng)投資耀者A儀公司誦簽訂疼協(xié)議鎖，甲佩公司紡和乙兩公司算不屬察于同剩一控夾制下螞的公堆司。神甲公演司以波存貨每和承裳擔(dān)A代公司禿的短殊期還某貸款與義務(wù)蜘換取丹A公聞司持陰有的假乙公銀司股宿權(quán)，昌20返07智年7諷月1桐日合馳并日驅(qū)乙公塊司可豐辨認(rèn)斤凈資炮產(chǎn)公漸允價(jià)哈價(jià)值賀為1絮1覺(jué)00側(cè)萬(wàn)元收，甲單公司超取得育70凍%的虛份額串。甲守公司娘投出密存貨播的公巨允價(jià)府值為國(guó)50堪0萬(wàn)剝?cè)以鲋抵?霞5萬(wàn)鄉(xiāng)元，尺賬面渠成本棗40交0萬(wàn)涌元，階承擔(dān)紫歸還很貸款椅義務(wù)圾20婚0萬(wàn)齡元。叮甲公酸司2姨00鋼7年貪7月莊1日船應(yīng)確崗認(rèn)的羨合并吹成本披為（誘）萬(wàn)鋼元。HTMLCONTROLForms.HTML:Option.1刪A豈70日0HTMLCONTROLForms.HTML:Option.1顏B冬78震5HTMLCONTROLForms.HTML:Option.1牛C余77塑0HTMLCONTROLForms.HTML:Option.1朽D取58脈5逼正確稀答案神:BHTMLCONTROLForms.HTML:Hidden.1吊單選簡(jiǎn)題HTMLCONTROLForms.HTML:Hidden.1賤嫌53何.關(guān)址于投糟資性焰房地誤產(chǎn)后估續(xù)計(jì)國(guó)量模犧式的虧轉(zhuǎn)換浴，下牌列說(shuō)桌法正明確的棟是（燦）呆。HTMLCONTROLForms.HTML:Option.1谷A灣成本偵模式勁轉(zhuǎn)為記公允鈔價(jià)值火模式棄的，獸應(yīng)當(dāng)割作為言會(huì)計(jì)固估計(jì)篇變更斯HTMLCONTROLForms.HTML:Option.1沃B聚已采畫(huà)用公絹允價(jià)矩值模乞式計(jì)覺(jué)量的國(guó)投資犯性房靈地產(chǎn)柄，不娃得從預(yù)公允令價(jià)值疼模式圍轉(zhuǎn)為睜成本加模式迅HTMLCONTROLForms.HTML:Option.1亞C駝已采刊用成失本模斯式計(jì)爹量的轟投資啄性房司地產(chǎn)阿，不爭(zhēng)得從穿成本爐模式督轉(zhuǎn)為前公允閥價(jià)值丸模式塞HTMLCONTROLForms.HTML:Option.1統(tǒng)D刪企業(yè)媽對(duì)投咬資性齊房地辦產(chǎn)的劍計(jì)量坊模式克可以自隨意逝變更淹飼正確博答案智:BHTMLCONTROLForms.HTML:Hidden.1禿單選饅題HTMLCONTROLForms.HTML:Hidden.1嘆認(rèn)54慧.關(guān)茫于同晉一控豎制的橡企業(yè)惜合并括，下版列說(shuō)酸法中樂(lè)錯(cuò)誤窩的是溫（校）。劇HTMLCONTROLForms.HTML:Option.1狗A焰合并謠方在覺(jué)企業(yè)震合并漂中取局得的粘資產(chǎn)滾和負(fù)刺債，弊應(yīng)當(dāng)菌按照輕合并衛(wèi)日在雄被合陷并方老的公述允價(jià)致值計(jì)晝量HTMLCONTROLForms.HTML:Option.1牽B私合并僻方在斗企業(yè)旬合并何中取食得的擇資產(chǎn)情和負(fù)濱債，略應(yīng)當(dāng)必按照彈合并董日在攤被合曠并方蟻的賬粱面價(jià)良值計(jì)絮量HTMLCONTROLForms.HTML:Option.1捆C逐為企習(xí)業(yè)合壁并發(fā)固行的但債券丸或者牌承擔(dān)跟其他幕債務(wù)營(yíng)支付秀的手戒續(xù)費(fèi)險(xiǎn)、傭倍金等商，應(yīng)膀當(dāng)計(jì)籍入所稍發(fā)行塵債券留及其女他債謀務(wù)的愿初始?jí)m計(jì)量式金額流HTMLCONTROLForms.HTML:Option.1亞D向企業(yè)葡合并永中發(fā)趣行權(quán)高益性塊證券芹發(fā)生盒的手激續(xù)費(fèi)剛、傭猜金等章費(fèi)用圖，應(yīng)索當(dāng)?shù)滞鞙p權(quán)滿益性款證券仇溢價(jià)極收工正確譯答案期:AHTMLCONTROLForms.HTML:Hidden.1嘆單選迅題HTMLCONTROLForms.HTML:Hidden.1蟻仁55端.企喊業(yè)將耍自用塌建筑級(jí)物轉(zhuǎn)員換為奉公允貨價(jià)值套計(jì)量煙模式夸下的崇投資穴性房思地產(chǎn)傅，當(dāng)我轉(zhuǎn)換帆當(dāng)日尚的公務(wù)允價(jià)父值大包于原刻賬面挑價(jià)值價(jià)的，溜其差優(yōu)額應(yīng)嬸計(jì)入夜（榮）。垮HTMLCONTROLForms.HTML:Option.1事A截公允吊價(jià)值拜變動(dòng)晨損益汽HTMLCONTROLForms.HTML:Option.1絞B甲營(yíng)業(yè)覆外收懂入HTMLCONTROLForms.HTML:Option.1久C滔其他濟(jì)業(yè)務(wù)魯收入森HTMLCONTROLForms.HTML:Option.1隊(duì)D越資本塑公積傍--墨其他睬資本弓公積承舊正確隔答案珍:DHTMLCONTROLForms.HTML:Hidden.1題單選獅題HTMLCONTROLForms.HTML:Hidden.1號(hào)尿56六.將畜企業(yè)疫集團(tuán)劣內(nèi)部矛交易惰形成逐的前愧期購(gòu)蔥入本殲期仍治未出富售的趨存貨碎中包埋含的腦未實(shí)召現(xiàn)內(nèi)狹部銷星售利礦潤(rùn)抵土消時(shí)樓，應(yīng)廟當(dāng)編隱制如辦下抵砍消分兼錄（檢）公。HTMLCONTROLForms.HTML:Option.1炸A么借記繪"未秘分配師利潤(rùn)昨--鳴年初夸"項(xiàng)碰目，切貸記午"存柱貨"何項(xiàng)目渴HTMLCONTROLForms.HTML:Option.1多B免借記諒"營(yíng)辰業(yè)收旦入"振項(xiàng)目鐘，貸奪記"椒存貨純"項(xiàng)哪目HTMLCONTROLForms.HTML:Option.1淚C館借記眼"未緊分配卡利潤(rùn)勻--攻年初胖"項(xiàng)雀目，稍貸記慘"未殲分配榜利潤(rùn)頃--智年末蘭"項(xiàng)遠(yuǎn)目HTMLCONTROLForms.HTML:Option.1傳D乳借記咐"營(yíng)鋒業(yè)成尚本"示項(xiàng)目饞，貸搶記"徐存貨肚"項(xiàng)敗目桌正確抗答案咬:AHTMLCONTROLForms.HTML:Hidden.1禁單選池題HTMLCONTROLForms.HTML:Hidden.1配瓣57碎.甲鑰公司籌和乙屯公司扒同為況A集織團(tuán)公窗司的綿子公種司，飼20資07必年1闊月1居日，谷甲公倉(cāng)司以士銀行啞存款督92欲0萬(wàn)城元取群得乙舉公司安所有盒者權(quán)墾益的瓶80側(cè)%，疏同日涉乙公費(fèi)司所另有者斤權(quán)益將的賬背面價(jià)騎值為垂1鏈00變0萬(wàn)淺元（寨其中揉"資扯本公榆積-拿-資截本溢罵價(jià)"坡為1較00攜萬(wàn)元勇），惱可辨標(biāo)認(rèn)凈氣資產(chǎn)采公允踏價(jià)值益為1放1睬00劇萬(wàn)元惰。2植00濃7年啄1月每1日谷，甲豐公司駁應(yīng)調(diào)懼減的想留存灘收益綁為（亡）拌。萬(wàn)斑元。脾HTMLCONTROLForms.HTML:Option.1謹(jǐn)A辮10稈0HTMLCONTROLForms.HTML:Option.1掩B墳12川0HTMLCONTROLForms.HTML:Option.1珍C忙20膏HTMLCONTROLForms.HTML:Option.1驅(qū)D拘0洽正確抄答案莖:CHTMLCONTROLForms.HTML:Hidden.1押?jiǎn)芜x賠題HTMLCONTROLForms.HTML:Hidden.1愿誠(chéng)58浮.關(guān)伏于統(tǒng)漲一控腸制下找的企濁業(yè)合史并，伏下列乒說(shuō)法指正確端的是探（從）。秋HTMLCONTROLForms.HTML:Option.1忽A圈參與伴合并易的企煤業(yè)在拿合并駕前后州均受節(jié)同一級(jí)方或需相同數(shù)多方粒最終乏控制長(zhǎng)且該匆控制峽可能皇是暫獵時(shí)性捐的HTMLCONTROLForms.HTML:Option.1冷B晚參與貫合并止的企峽業(yè)在頸合并腰前后調(diào)均受畝同一潔方或賓相同戰(zhàn)多方掘最終鍛控制淘且該曾控制鍬并非以暫時(shí)次性的擋HTMLCONTROLForms.HTML:Option.1肯C浩參與熱合并談的企變業(yè)在器合并伴前后拼不受飼同一境方或青相同殿多方涂最終醒控制四且該步控制之并非雅是暫阻時(shí)性拼的HTMLCONTROLForms.HTML:Option.1漸D掀參與從合并服的企夾業(yè)在縮合并駛前后賀不受蜻同一樓方或師相同諒多方評(píng)最終鄭控制管但該昏控制楊可能猶是暫忠時(shí)性邊的植正確龜答案裁:BHTMLCONTROLForms.HTML:Hidden.1列單選情題HTMLCONTROLForms.HTML:Hidden.1朱緩59施.2歡00旬5年貓12歪月2情0日準(zhǔn)，A緞公司斤董事毒會(huì)做域出決即議，著準(zhǔn)備抓購(gòu)買使B公可司股境份；獅20擁06葬年1鄙月1耗日，軍A公詠司取且得B另公司傲30尿%的隆股份雀，能飛夠有汽對(duì)B叢公司孔施加季重大詳影響焰；2討00攤7年返1月好1日此，A淚公司幸又取陸得B往公司耀40樂(lè)%的崗股份賤，從式而能熱夠?qū)ρ滲公恥司實(shí)纏施控觸制；徒20與08溉年1擔(dān)月1尸日，憤A公燥司又帶取得琴B公擦司2驗(yàn)0%掠的股奉權(quán)，艦持股盈比例比達(dá)到生90后%。昆在上棒述情棟況下筋，購(gòu)釣買日蔑為（沫）尊。HTMLCONTROLForms.HTML:Option.1飄A脖20宜06綁年1賀月1哪日HTMLCONTROLForms.HTML:Option.1褲B夸20譜07尿年1墻月1冷日HTMLCONTROLForms.HTML:Option.1緒C設(shè)20妻08熊年1居月1谷日HTMLCONTROLForms.HTML:Option.1悄D獲20峰05暑年1和2月年1日月扒正確案答案靜:BHTMLCONTROLForms.HTML:Hidden.1忙單選斬題HTMLCONTROLForms.HTML:Hidden.1徐央60析.甲育公司丟和乙鞠公司公不屬香于同悉一控協(xié)制下類的公望司，餐20答07唉年1竊月1弱日，渣甲公欺司以程銀行脈存款你78薦0萬(wàn)擇元取查得乙療公司感所有量者權(quán)唇益的抄80翁%，宜另支梯付相店關(guān)稅莊費(fèi)3權(quán)萬(wàn)元園，同蜓日乙吃公司密所有櫻者權(quán)汪益的拒賬面沈價(jià)值集為1蛋0衡00櫻萬(wàn)元著，可螞辨認(rèn)稈凈資舌產(chǎn)公澤允價(jià)濃值為發(fā)1鋪10批0萬(wàn)獲元。她20改07著年1霸月1敬日，漆甲公詢司應(yīng)廁確認(rèn)便的合橡并成搭本為良（元）。仇萬(wàn)元穗。HTMLCONTROLForms.HTML:Option.1富A偷78頌0HTMLCONTROLForms.HTML:Option.1丟B送78瓣3HTMLCONTROLForms.HTML:Option.1叫C痰88躲0HTMLCONTROLForms.HTML:Option.1缸D尿80戚0聯(lián)正確蔬答案愉:BHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1環(huán)單選膨題HTMLCONTROLForms.HTML:Hidden.1畢惱61孫.甲輛公司養(yǎng)和乙耕公司槐不屬鼓于同況一控能制下失的公怎司，乖20銷07暢年1惠月1燦日，愚甲公割司以舍一臺(tái)笨固定約資產(chǎn)塌投資瘋?cè)〉孟x(chóng)取得皺乙公筒司所兇有者氧權(quán)益巾的6陽(yáng)0%爺，該瞧固定現(xiàn)資產(chǎn)顯的公順允價(jià)呈值為捐2約00團(tuán)0萬(wàn)輩元，朗賬面尤價(jià)值漢為1鍵8靈00徹萬(wàn)元結(jié)，同衰日乙免公司寒所有巾者權(quán)嫁益的第賬面揉價(jià)值究為3見(jiàn)1封00飯萬(wàn)元猜，可唯辨認(rèn)浮凈資跡產(chǎn)公忍允價(jià)辜值為劈3裂50槳0萬(wàn)購(gòu)元。覆20引07地年1錯(cuò)月1婆日，犯甲公看司應(yīng)貸確認(rèn)腰的合蝶并成建本為巖（美）。輔萬(wàn)元朽。HTMLCONTROLForms.HTML:Option.1族A獵18柳60傍HTMLCONTROLForms.HTML:Option.1栗B窄18湖00毯HTMLCONTROLForms.HTML:Option.1羅C年20逢00漁HTMLCONTROLForms.HTML:Option.1泥D增21脾00嗚沈正確蘋(píng)答案努:CHTMLCONTROLForms.HTML:Hidden.1課單選畢題HTMLCONTROLForms.HTML:Hidden.1枯杰62章.在以會(huì)計(jì)超報(bào)告擴(kuò)中，荒以短示于一閃個(gè)完濤整的秀會(huì)計(jì)肢年度環(huán)的報(bào)抵告期拾間為議基礎(chǔ)吹而編闖制的禍財(cái)務(wù)夠報(bào)告音，稱電為（竿）撐。HTMLCONTROLForms.HTML:Option.1殿A(yù)胡年中孟報(bào)告悉HTMLCONTROLForms.HTML:Option.1怖B設(shè)分期每報(bào)告荒HTMLCONTROLForms.HTML:Option.1獄C豈中期盲報(bào)告粗HTMLCONTROLForms.HTML:Option.1匯D沒(méi)期中潤(rùn)報(bào)告楊復(fù)正確法答案障:CHTMLCONTROLForms.HTML:Hidden.1長(zhǎng)單選蛇題HTMLCONTROLForms.HTML:Hidden.1閣緩63島.關(guān)句于非暢同一乓控制扶下的鉗企業(yè)使合并苗，下滋列說(shuō)希法中級(jí)不正頸確的菜是（毒）歉。HTMLCONTROLForms.HTML:Option.1許A君購(gòu)買北方在局購(gòu)買客日對(duì)支作為沿企業(yè)熱合并穩(wěn)對(duì)價(jià)文付出菊的資扯產(chǎn)、衛(wèi)發(fā)生鉤或承掏擔(dān)的胸負(fù)債找應(yīng)當(dāng)珠按照