成都理工大学期末高级财务会计课后练习2013春季.docVIP

高级财务会计课后练习 一、单项选择题项选择题、判断题、 账面价值 公允价值 差 额 备 注 固定资产 300 000 360 000 60 000 管理用，剩余摊销年限10年，直线法计提折旧 无形资产 200 000 240 000 40 000 剩余摊销年限10年 资本公积 200 000 300 000 100 000 按照以下要求为A公司进行： （1）购进B公司股权的账务处理以及长期股权投资的后续核算。 （2）2012年12月31日编制合并财务报表的抵消与调整分录。 One hundred party knowledgeThe current and future periods, the development of the party staffs work principle is: adhere to the standards, and ensure the quality, improve the structure, Shen heavy development. this is according to the temporary task and team members, facing the party, and the experience of the development of party work since the founding of new China, put forward the basic lessons. The meaning of this policy is to show the party members must strictly adhere to the provisions of the constitution of the party standard, and ensure the quality of new party members, and should help to gradually improve the structure by team members, all to improve the quality of Party members, improve the fighting capacity of the party, strengthen the party in the whole society and influence cohesion.The development of party work sixteen words policy, is an organic whole of dialectical unity, to fully understand and grasp the Kennedy. Adhere to the standard refers to the development of Party members must strictly adhere to the provisions of the constitution of the Party member standard, not lower standards or other standards. Quality assurance, is to correctly handle the number of fingers with the quality of work, relationships, need and possibility, put quality first. Improve structure, refers to the development of new party members to pay attention to reasonable structure, gradually improve the structure and distribution of Party members of the team, and to better play the role. The party carefully. Is a must adhere to the individual absorption The principle of the development of a mature one, and strictly perform in the admission procedure, to prevent the Party member does not have the conditions of the people absorbed