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单选题 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 / an ( )
学科：高级财务会计
时间：2025-12-27 11:43:58
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题目1单选题
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? ( )A. 10 millionB. 30 millionC. 50 millionD. 20 million
题目2单选题
Which of the following belongs to the content of advanced financial accounting? ( )A. Accounting treatment of special accounting mattersB. Statistical item processingC. Accounting treatment of general accounting mattersD. Accounting system of accounting methods
题目3单选题
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? ( )A. The average exchange rate for the period of the changeB. The closing exchange rate for the period of the changeC. The spot exchange rate on the date of the changeD. The opening exchange rate for the period of the change
题目4单选题
The lease beginning date refers to ( )A. The date the lessee begins accounting for the leaseB. The later of the lease agreement date and the date the parties make commitments regarding the main lease termsC. The date the parties to the lease make commitments regarding the main lease termsD. The earlier of the lease agreement date and the date the parties make commitments regarding the main lease terms
题目5单选题
What is the income tax accounting method adopted by small enterprises in China at present? ( )A. Deferred methodB. Income statement liability methodC. Balance sheet liability methodD. Taxes payable method
题目6单选题
In the absorption merger under the same control, the following statement is incorrect. ( )A. The acquiring party should recognize the assets and liabilities obtained in the merger at their original carrying amounts in the merged entityB. 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 earningsC. 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 incurredD. 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
题目7单选题
Among the following items, which does not constitute a change in accounting policy? ( )A. Changes in accounting policies required by administrative regulationsB. Changes required by a unified national accounting systemC. Changes in accounting policies that provide more reliable and relevant accounting informationD. Adoption of new accounting policies for transactions or events that occur for the first time
题目8单选题
Which of the following belongs to the content of introductory financial accounting? ( )A. Accounting system of accounting methodsB. Accounting treatment of special accounting mattersC. Accounting treatment of general accounting mattersD. Statistical item processing
题目9单选题
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? ( )A. Acquisition not under the same controlB. consolidationC. Acquisition under the same controlD. Absorption merger under the same control
题目10单选题
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 / an ( )A. Event after the balance sheet dateB. Accounting errorC. Change in accounting estimatesD. Change in accounting policies
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