[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fJocrGqB15qI8YsbVSs6aE1fkQ3dnSAsNrscSvhxmX7M":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-12-27 19:43:58",289737104,[8,9,10,11],"Accounting system of accounting methods","Accounting treatment of special accounting matters","Accounting treatment of general accounting matters","Statistical item processing",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},69,"d65403980959b3185f90c2a529e60047","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F9c1e48361b00f3ee2086f4e259ed792b.jpg","高级财务会计","work_49127823","Single choice","Which of the following belongs to the content of introductory financial accounting? ( )",[21,32,37,46,55,64,73,82,85,94],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],289737097,[25,26,27,28],"10 million","30 million","50 million","20 million","On January 1, 2010, Company A issued 10 million shares of common stock with a par value of 1 yuan and a market price of 5 yuan per share as consideration for acquiring 100% of Company B's equity. All parties involved in the merger are ultimately controlled by the same parent company. On the merger date, Company B's total carrying amount of assets was 50 million, while its total carrying amount of liabilities was 20 million. What is the carrying value of Company A's long-term equity investment? ( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":36,"source":30,"type":31},[],289737098,[9,11,10,8],"Which of the following belongs to the content of advanced financial accounting? ( )",{"answer":38,"createTime":5,"id":39,"options":40,"question":45,"source":30,"type":31},[],289737099,[41,42,43,44],"The average exchange rate for the period of the change","The closing exchange rate for the period of the change","The spot exchange rate on the date of the change","The opening exchange rate for the period of the change","When an enterprise needs to change its functional currency due to significant changes in the main economic environment in which it operates, what exchange rate should be used for the conversion? ( )",{"answer":47,"createTime":5,"id":48,"options":49,"question":54,"source":30,"type":31},[],289737100,[50,51,52,53],"The date the lessee begins accounting for the lease","The later of the lease agreement date and the date the parties make commitments regarding the main lease terms","The date the parties to the lease make commitments regarding the main lease terms","The earlier of the lease agreement date and the date the parties make commitments regarding the main lease terms","The lease beginning date refers to ( )",{"answer":56,"createTime":5,"id":57,"options":58,"question":63,"source":30,"type":31},[],289737101,[59,60,61,62],"Deferred method","Income statement liability method","Balance sheet liability method","Taxes payable method","What is the income tax accounting method adopted by small enterprises in China at present? ( )",{"answer":65,"createTime":5,"id":66,"options":67,"question":72,"source":30,"type":31},[],289737102,[68,69,70,71],"The acquiring party should recognize the assets and liabilities obtained in the merger at their original carrying amounts in the merged entity","In a merger conducted through the issuance of equity securities, the difference between the recognized carrying amount of the net assets and the total par value of the issued shares should be recorded in capital reserves (capital premium or equity premium). If the balance of the capital reserves (capital premium or equity premium) is insufficient to offset, the corresponding amount should be deducted from surplus reserves and retained earnings","The direct expenses incurred by the merging party related to the business combination, including audit fees, valuation fees, and legal service fees paid for the merger, should be included in the merger costs at the time they are incurred","In a merger conducted through cash or non-cash assets, the difference between the recognized carrying amount of the net assets and the carrying amount of the cash or non-cash assets paid should adjust the capital reserves (capital premium or equity premium). If the balance of the capital reserves (capital premium or equity premium) is insufficient to offset, the corresponding amount should be deducted from surplus reserves and retained earnings","In the absorption merger under the same control, the following statement is incorrect. ( )",{"answer":74,"createTime":5,"id":75,"options":76,"question":81,"source":30,"type":31},[],289737103,[77,78,79,80],"Changes in accounting policies required by administrative regulations","Changes required by a unified national accounting system","Changes in accounting policies that provide more reliable and relevant accounting information","Adoption of new accounting policies for transactions or events that occur for the first time","Among the following items, which does not constitute a change in accounting policy? ( )",{"answer":83,"createTime":5,"id":6,"options":84,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":86,"createTime":5,"id":87,"options":88,"question":93,"source":30,"type":31},[],289737105,[89,90,91,92],"Acquisition not under the same control","consolidation","Acquisition under the same control","Absorption merger under the same control","Under which type of merger does the parent company need to maintain a memorandum record for the subsidiary, documenting the fair value of the subsidiary's identifiable assets, liabilities, and contingent liabilities as of the purchase date? ( )",{"answer":95,"createTime":5,"id":96,"options":97,"question":102,"source":30,"type":31},[],289737106,[98,99,100,101],"Event after the balance sheet date","Accounting error","Change in accounting estimates","Change in accounting policies","When it is difficult to distinguish whether a certain accounting change is a change in accounting policy or a change in accounting estimate, it should be treated as a \u002F an ( )"]