东财《高级财务会计》在线作业三（Dong caixin advanced finance accountant online job 3）.docVIP

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东财《高级财务会计》在线作业三（Dong caixin advanced finance accountant online job 3）.doc

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东财《高级财务会计》在线作业三（Dong caixin advanced finance accountant online job 3） Dong caixin advanced finance accountant online job 3 1. The accounting treatment of the parent company whose merger cost is less than that of the acquired subsidiary can identify the fair value of net assets is (). A. The difference is credited to the capital reserves B. The difference is recorded in non-operating income C. Not used as any accounting treatment The balance is a goodwill A full score: 4 points: 4 2. The third company for real estate development enterprise, the fair value of an investment real estate shall, in accordance with the pricing method, the company will be on January 1, 2007 a book value of 40 million yuan, has been developed as a stock property into operating lease, the fair value of 50 million yuan. On December 31, 2007, the fair value of 49 million yuan, and the company confirmed that the changes in fair value, the lease expires in July 2008 c company sell it for 53 million yuan price, hypothesis does not consider relevant taxes, c company sold should be confirmed when the profit and loss is the () of ten thousand yuan. 300 A. 400 B. 1300 C. 2200 D. 4 points: 4 3. It is () that the shares shall not be handled at the following points. A. grant date B. Every balance sheet day of the waiting period C. Feasible right day D. exercise, A full score: 4 points: 4 The principle that the initial accounting value of an investment property is usually adopted is (). A. planned cost B. Book value C. Historical cost D. Fair value Score: 4 out of 4 5. At the beginning of 2004, a company purchased the entire equity of b enterprise with the investment cost of RMB 5 million, and the book value of the company was 4.3 million yuan, and the fair value was 4.5 million yuan. If the consolidated accounting statement is prepared, the company will be assessed as a proportion of its net asset value to the relevant asset project. In the beginning of 2004, the amount of goodwill items in the balance s