北京高级财务会计复习题（A review of advanced financial accounting in Beijing）.docVIP

北京高级财务会计复习题（A review of advanced financial accounting in Beijing） One, radio The main 1, the consolidated financial statements (C for the parent company joint venture consisting of group) 2, the International Accounting Standards Committee issued the relevant consolidated financial statements (B parent company theory) 3, when preparing consolidated financial statements, the most critical step is (C consolidated worksheet) In 4, under the purchase method, if the parent company need to obtain a controlling stake in (A consolidated balance sheet) 5, in the preparation of consolidated balance sheet, the minority shareholder rights and interests is the general liabilities processing is (A parent company theory) 6. The following statement is true about offsetting entries (D makes offsetting entries to offset internal economic transactions within the group) 7, the following enterprises and Orient Corp only the following relationship (B) 8. The prerequisites for the preparation of the following financial statements are not included. (the accounting subjects adopted by D unified parent company and subsidiary company) 9, the inventory of raw materials according to the fair value (D to determine the current replacement cost) 10. do not belong to the enterprise special economic matters (intangible assets accounting B) 11, the inflation (D loose monetary measurement) In 12, the merger of enterprises under the same control (A Management) 13, not under the same control enterprise merger (D combined cost) 14, the company merged with M company N (A goodwill debit) 15, a business combination under the same control (A, in accordance with the book value merge, the merged party) 16, buyer for the business purchase cost is less than the merger (B in holdings merger case) 500 thousand yuan 17, the subsidiary from the parent company purchased (C borrow: undistributed profit loan business cost) 18, the parent company will cost 5000 yuan (720 yuan B) products 19, the parent company will cost