[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fim6hyYTH3kUQkcpQD9bs6U3JInunrHDuAcYfAOCdtlw":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":21,"type":22},[],"2025-12-21 19:43:34",278073985,[8,9,10,11],"报告主体","法律主体","集团公司","企业法人",{"courseId":13,"courseImg":14,"courseName":15},"66ff8534a1c31553a512c8f0652d51b1","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F528e07a0262ca9f8267d8e06371a7b13.png","高级财务会计-2024新课改革","通过企业合并会形成一个",[18,23,32,37,44,50,55,64,73,82],{"answer":19,"createTime":5,"id":6,"options":20,"question":16,"source":21,"type":22},[],[8,9,10,11],"v1",0,{"answer":24,"createTime":5,"id":25,"options":26,"question":31,"source":21,"type":22},[],278073986,[27,28,29,30],"同一控制企业合并","非同一控制企业合并","控股合并","吸收合并","通过企业合并,A取得了B的控制权,则这一合并一定是哪种合并方式",{"answer":33,"createTime":5,"id":34,"options":35,"question":36,"source":21,"type":22},[],278073987,[27,28,29,30],"通过合并,A取得了B的净资产,则该合并方式一定不会是哪种",{"answer":38,"createTime":5,"id":39,"options":40,"question":43,"source":21,"type":22},[],278073988,[30,41,42,29],"新设合并","混合合并","会形成长期股权投资的合并方式是哪一种",{"answer":45,"createTime":5,"id":46,"options":47,"question":49,"source":21,"type":22},[],278073989,[30,29,41,48],"横向合并","需要编制合并报表的企业合并一定是哪种合并",{"answer":51,"createTime":5,"id":52,"options":53,"question":54,"source":21,"type":22},[],278073990,[27,28],"哪类合并可以看做是一个交易",{"answer":56,"createTime":5,"id":57,"options":58,"question":63,"source":21,"type":22},[],278073991,[59,60,61,62],"企业合并必然形成长期股权投资","同一控制下的合并就是吸收合并","控股合并的结果是形成母子公司关系","企业合并的结果是取得被合并方的净资产","有关企业合并的说法中正确的是",{"answer":65,"createTime":5,"id":66,"options":67,"question":72,"source":21,"type":22},[],278073992,[68,69,70,71],"通过合并,甲公司有可能取得了乙公司的有关资产和负债","通过合并,甲公司有可能取得了乙公司的大部分股权","通过合并,甲公司有可能需要确认长期股权投资","通过合并,甲公司必然成为乙公司的母公司","甲乙合并,下列不正确的是()",{"answer":74,"createTime":5,"id":75,"options":76,"question":81,"source":21,"type":22},[],278073993,[77,78,79,80],"单独确认为商誉,不予以摊销","确认为一项无形资产,并分期摊销","记入&quot;长投&quot;账面价值","调整减少吸收合并当期的股东权益","对于吸收合并,购买方对合并商誉的下列财务处理中正确的是()",{"answer":83,"createTime":5,"id":84,"options":85,"question":90,"source":21,"type":22},[],278073994,[86,87,88,89],"合并双方合并前分属于不同的主管单位","合并双方合并前分属于不同的母公司","合并双方合并后不形成母子公司关系","合并双方合并后仍同属于原企业集团","下列各项合并示例中,一定属于同一控制下企业合并的是"]