[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fiTHSy3s0rhqG7mwHPXtdkCCfuPp29AtG-CtSweWvsHo":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":89},[],"2023-10-07 14:35:01",99096159,[8,9,10,11],"甲企业控股合并丙企业,导致甲拥有对丙的长期股权投资","甲企业吸收合并丙企业,不会形成甲对丙的长期股权投资","甲企业与乙企业合营丙企业,则甲对丙形成长期股权投资","甲企业是丙企业的联营方之一,则甲对丙形成长期股权投资",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},9,"06c463cf04b37496463e366f8ccf0e9d","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F10f3ae30a79583f1c2c28fe883cdb298.png","高级财务会计","b11d53c7abc045b093512190db8e82ce","第五章企业合并会计","企业合并与长期股权投资两者之间的关系的下列表述中,正确的有( )",[21,32,41,50,59,68,77,86,90],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],99096147,[25,26,27,28],"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;长期股权投资&quot;的账面价值","调整减少吸收合并当期的股东权益","对于吸收合并,合并方对合并商誉的下列账务处理方法当中,符合我国现行会计准则的是( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],99096150,[36,37,38,39],"确认合并商誉的前提是同一控制下的企业合并","确认合并商誉的前提是非同一控制下的企业合并","合并商誉完全是被并购企业自创商誉的市场外化","合并商誉与被并企业的净资产毫无关联","下列有关合并商誉的各种阐述中,正确的是( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],99096153,[45,46,47,48],"3个月以上","6个月以上","12个月以上","12个月以上(含12个月)","同一控制下的企业合并中所称的&quot;控制非暂时性&quot;是指,参与合并各方在合并前、后较长的时间内受同一方或多方控制的时间通常在( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],99096155,[54,55,56,57],"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","假定甲公司与乙公司合并,则下列有关此项合并的阐述中,不正确的是( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],99096156,[63,64,65,66],"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","下列各项企业合并示例中,无疑属于同一控制下企业合并的是( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":30,"type":31},[],99096157,[72,73,74,75],"企业合并必然形成长期股权投资","同一控制下的企业合并就是吸收合并","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净资产","有关企业合并的下列说法中,正确的是( )",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":30,"type":31},[],99096158,[81,82,83,84],"甲企业确认合并业务时,应确认50万元的商誉","甲企业确认合并业务时,应单项确认150万元的商誉","甲企业确认合并业务时,应将50万元计入当期收益","甲企业确认合并业务时,应将150万元计入当期收益","甲与乙在合并前分别为独立的两家企业,甲企业在与乙企业的吸收合并交易中所确定的合并成本为1 000万元,乙企业当时的可辨认净资产的账面价值为800万元、公允价值为950万元.下列有关说法中正确的有( )",{"answer":87,"createTime":5,"id":6,"options":88,"question":19,"source":30,"type":89},[],[8,9,10,11],1,{"answer":91,"createTime":92,"id":93,"options":94,"question":99,"source":30,"type":89},[],"2023-10-07 14:35:02",99096160,[95,96,97,98],"吸收合并","新设合并","控股合并","集团内合并","按照企业合并后主体的法律形式不同,企业合并的方式包括( )"]