[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fxiAxH-0ceFlL6R252_dwYsvOE8hsYmOtdjxVi5d7m7k":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-12-17 17:48:47",270166224,[8,9,10,11],"Branch offices","Associates","Joint ventures","Subsidiaries",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},44,"d65403980959b3185f90c2a529e60047","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F9c1e48361b00f3ee2086f4e259ed792b.jpg","高级财务会计","work_49141536","Multiple choice","Overseas operations refer to a company's presence in foreign countries through: ( )",[21,32,41,50,59,68,71,80,89,98],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],270166214,[25,26,27,28],"The subsidiary pays stock dividends to minority shareholders","The subsidiary pays cash dividends to minority shareholders","Minority shareholders increase cash investment in the subsidiary","Minority shareholders increase non-cash investments in the subsidiary","The transactions that affect cash flows between the subsidiary and minority shareholders are ( )","v1",1,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],270166215,[36,37,38,39],"Financial accounting","Cost accounting","Management accounting","Budget accounting","Which of the following is part of the modern accounting framework? ( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],270166216,[45,46,47,48],"Goodwill must be recognized","Valued at fair value","Valued at book value","Goodwill is not recognized","The following characteristics of accounting treatment for business combinations not under the same control include ( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],270166218,[54,55,56,57],""Single transaction"","Spot rate recognition of exchange gains and losses method",""Two-transaction"","Deferred recognition of exchange gains and losses method","The viewpoints for accounting treatment of foreign currency transactions can be differentiated as follows: ( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],270166221,[63,64,65,66],"Materiality principle","Based on individual financial statements","Unity principle","Prudence principle","The principles for preparing consolidated financial statements include ( )",{"answer":69,"createTime":5,"id":6,"options":70,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":72,"createTime":5,"id":73,"options":74,"question":79,"source":30,"type":31},[],270166227,[75,76,77,78],"Information on transactions, debts, investments, etc., between the subsidiary and the parent company as well as other subsidiaries of the parent company","Relevant information on the profit distribution of the subsidiary","Different accounting policies and accounting treatment methods used by the subsidiary compared to the parent company","Detailed information on changes in the subsidiary's equity","To prepare consolidated financial statements, in addition to providing individual financial statements to the parent company, subsidiary companies should also provide the following information: ( )",{"answer":81,"createTime":5,"id":82,"options":83,"question":88,"source":30,"type":31},[],270166230,[84,85,86,87],"Intangible assets","Long-term equity investment","Long-term payable","Undistributed profit","Accounting items that can be translated at the spot exchange rate as of the balance sheet date include: ( )",{"answer":90,"createTime":5,"id":91,"options":92,"question":97,"source":30,"type":31},[],270166233,[93,94,95,96],"Trading financial assets","Long-term equity investments","Capital reserves","Fixed assets","The following are non-monetary items: ( )",{"answer":99,"createTime":5,"id":100,"options":101,"question":106,"source":30,"type":31},[],270166236,[102,103,104,105],"The spot exchange rate on the date of the transaction","An exchange rate that differs significantly from the spot exchange rate on the date of the transaction","An exchange rate that is approximately equal to the spot exchange rate on the date of the transaction, determined using a reasonable method","The exchange rate on January 1 of the current year when exchange rate fluctuations are significant","Foreign currency transactions should be converted into the functional currency at the time of initial recognition, and the applicable exchange rates include( )"]