[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fiChSlDc-VQYZ2LFzImHsaPXZFBXN8hTI_nnhhEluHBw":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2025-12-18 21:08:30",266438981,[8,9,10,11],"Consolidated cash flow statement","Consolidated income statement","Consolidated statement of changes in owners' equity","Consolidated balance statement",{"courseId":13,"courseImg":14,"courseName":15},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","For a business combination under the same control, the consolidated financial statements that need to be prepared on the merger date are ( )",[18,29,38,47,56,59,68,77,86,95],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],266438972,[22,23,24,25],"An exchange rate that differs significantly from the spot exchange rate on the date of the transaction","The exchange rate on January 1 of the current year when exchange rate fluctuations are significant","An exchange rate that is approximately equal to the spot exchange rate on the date of the transaction, determined using a reasonable method","The spot exchange rate on the date of the transaction","Foreign currency transactions should be converted into the functional currency at the time of initial recognition, and the applicable exchange rates include( )","v1",1,{"answer":30,"createTime":5,"id":31,"options":32,"question":37,"source":27,"type":28},[],266438975,[33,34,35,36],"Capital reserves","Fixed assets","Trading financial assets","Long-term equity investments","The following are non-monetary items: ( )",{"answer":39,"createTime":5,"id":40,"options":41,"question":46,"source":27,"type":28},[],266438977,[42,43,44,45],"Deals with general economic issues faced by enterprises","Addresses specific economic issues faced by enterprises","The theories and methods used are an extension of existing financial accounting theories and methods","Falls within the scope of financial accounting","Which of the following are characteristics of advanced financial accounting? ( )",{"answer":48,"createTime":5,"id":49,"options":50,"question":55,"source":27,"type":28},[],266438979,[51,52,53,54],"It holds more than one investment","This company evaluates and measures the performance of nearly all of its investments at fair value","This company's sole business objective is to provide returns to investors through capital appreciation, investment income, or both","This company obtains funds from one or more investors with the purpose of providing investment management services","A parent company qualifies as an investment entity when it simultaneously meets the following conditions ( )",{"answer":57,"createTime":5,"id":6,"options":58,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":27,"type":28},[],266438983,[63,64,65,66],"Changes in accounting policies where the cumulative effect cannot be reasonably determined","Significant accounting errors from prior years discovered in the current period","Changes in accounting policies where the cumulative effect can be reasonably determined","Changes in accounting estimates","The following items should be accounted for by the future-applicable method ( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":27,"type":28},[],266438985,[72,73,74,75],"Debit: Accounts payable 100Credit: Accounts receivable 100","Debit: Accounts receivable - Allowance for bad debts 1Credit: Asset impairment loss 1","Debit: Accounts receivable - Allowance for bad debts 2Credit: Asset impairment loss 2","Debit: Accounts receivable - Allowance for bad debts 2Credit: Undistributed profit-Beginning of the year 2","Company A1 and Company B1 have a parent-subsidiary relationship. At the end of 2006, Company A1 had accounts receivable from Company B1 totaling 100 thousand, with a bad debt provision rate of 2%. By the end of 2007, the accounts receivable from Company B1 remained at 100 thousand, but the bad debt provision rate changed to 4%. In preparing the consolidation working papers for the 2007 financial statements, the elimination entries that the parent company should prepare include ( )",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":27,"type":28},[],266438987,[81,82,83,84],"Financial accounting","Management accounting","Budget accounting","Cost accounting","Which of the following is part of the modern accounting framework? ( )",{"answer":87,"createTime":5,"id":88,"options":89,"question":94,"source":27,"type":28},[],266438988,[90,91,92,93],"Provision for inventory impairment","Accrued product warranty expenses","Fair value of available-for-sale financial assets at the end of the first period lower than the acquisition cost","Provision for impairment of fixed assets","Among the following items, which generate deductible temporary differences? ( )",{"answer":96,"createTime":5,"id":97,"options":98,"question":103,"source":27,"type":28},[],266438989,[99,100,101,102],"Deferred income tax assets arising from temporary differences that are deductible in the current period","Reversal of previously recognized deferred tax assets","Reversal of previously recognized deferred tax liabilities","Deferred income tax liabilities arising from temporary differences that are taxable in the current period","Under the balance sheet liability method for calculating current income tax expense on the balance sheet, items to be added to the current income tax liability include: ( )"]