[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f3VvK0cy4NKpBibxoBOwGwt9F0_U8YRJ2k0VGURPeHCM":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2025-12-30 16:37:53",274916908,[8,9,10,11],"The functional currency can be changed if there are significant changes in the environment where the enterprise primarily receives and pays cash","When changing the functional currency, the reasons for the change should be disclosed in the financial statements' notes","When changing the functional currency, all items should be translated using the spot exchange rate on the date of the change","Once the functional currency is determined, it should not be changed arbitrarily",{"courseId":13,"courseImg":14,"courseName":15},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","Which of the following statements regarding the change of the functional currency are correct?( )",[18,29,38,47,53,62,65,74,83,92],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],274916903,[22,23,24,25],"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 subsidiary pays stock dividends to minority shareholders","The transactions that affect cash flows between the subsidiary and minority shareholders are ( )","v1",1,{"answer":30,"createTime":5,"id":31,"options":32,"question":37,"source":27,"type":28},[],274916904,[33,34,35,36],"Balance sheet liability method","Taxes payable method","Income statement liability method","Deferred method","The methods of accounting for income tax in the income statement that do not equate the income tax expense with the income tax payable for the current period include ( )",{"answer":39,"createTime":5,"id":40,"options":41,"question":46,"source":27,"type":28},[],274916905,[42,43,44,45],"Vertical Horizontal integration","Merger","Horizontal integration","Conglomeration","In terms of industry classification, business combinations can be categorized as: ( )",{"answer":48,"createTime":5,"id":49,"options":50,"question":52,"source":27,"type":28},[],274916906,[44,45,43,51],"Vertical integration","Business combinations can be classified based on the industry characteristics of the merging parties into ( )",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":27,"type":28},[],274916907,[57,58,59,60],"Accrued product warranty expenses","Provision for inventory write-down","Impairment provision for intangible assets","Tax depreciation exceeding accounting depreciation for the period","Among the following items, those that create deductible temporary differences include: ( )",{"answer":63,"createTime":5,"id":6,"options":64,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":66,"createTime":5,"id":67,"options":68,"question":73,"source":27,"type":28},[],274916909,[69,70,71,72],"Valued at fair value","Valued at book value","Goodwill is not recognized","Goodwill must be recognized","The following characteristics of accounting treatment for business combinations under the same control include ( )",{"answer":75,"createTime":5,"id":76,"options":77,"question":82,"source":27,"type":28},[],274916910,[78,79,80,81],"Financial accounting","Cost accounting","Management accounting","Budget accounting","Which of the following is part of the modern accounting framework? ( )",{"answer":84,"createTime":5,"id":85,"options":86,"question":91,"source":27,"type":28},[],274916911,[87,88,89,90],"Consolidated cash flow statement","Consolidated income statement","Consolidated balance statement","Consolidated statement of changes in owners' equity","For a business combination under the same control, the consolidated financial statements that need to be prepared on the merger date are ( )",{"answer":93,"createTime":5,"id":94,"options":95,"question":100,"source":27,"type":28},[],274916912,[96,97,98,99],"The currency that primarily affects the selling prices of goods and services, typically used for pricing and settlement of goods and services","The currency used for receipts from operating activities","The currency obtained from financing activities","The currency that primarily affects the labor, materials, and other expenses required for goods and services, typically used for pricing and settlement of these expenses","Factors to consider when selecting the functional currency for accounting by an enterprise include: ( )"]