[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fk5BqGhvx0aiqRwVeAvACMu0s59mSqwVi8EgwFZn2BzE":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":18,"related":19,"source":29,"type":30},[],"2023-05-09 00:21:50",921764941,[8,9,10,11],"1860","1800","2600","2100",{"courseId":13,"courseImg":14,"courseName":15,"workId":16,"workName":17},"1000007941","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fd24a92a62674829d06b2d33961a68105.jpg","高级财务会计（山东联盟）","43883261","高级财务会计（山东联盟）教程考试","A公司和B公司为非同一控制下的公司,2×17年1月1日,A公司以一台固定资产投资取得B公司所有者权益的70%,该固定资产的公允价值为2600万元,账面价值为2100万元,同日B公司所有者权益的账面价值为3000万元,可辨认净资产公允价值为3300万元.2017年1月1日,A公司应确认的合并成本为( )万元",[20,31,34,42,52,57,66,75,84,93],{"answer":21,"createTime":5,"id":22,"options":23,"question":28,"source":29,"type":30},[],921764934,[24,25,26,27],"现行汇率","即期汇率","历史汇率","远期汇率","在采用时态法时,对于所有者权益项目负债应按( )进行折算","v2",0,{"answer":32,"createTime":5,"id":6,"options":33,"question":18,"source":29,"type":30},[],[8,9,10,11],{"answer":35,"createTime":5,"id":36,"options":37,"question":40,"source":29,"type":41},[],921764946,[38,39],"对","错","与租赁资产所有权有关的风险与报酬已经转移的租赁为融资租赁",3,{"answer":43,"createTime":5,"id":44,"options":45,"question":50,"source":29,"type":51},[],921764950,[46,47,48,49],"交易汇兑损益","兑换汇兑损益","调整外币汇兑损益","外币折算汇兑损益","根据汇兑损益产生的不同,常见的汇兑损益类型有( )",1,{"answer":53,"createTime":5,"id":54,"options":55,"question":56,"source":29,"type":41},[],921764957,[38,39],"融资租出的固定资产应计提折旧",{"answer":58,"createTime":5,"id":59,"options":60,"question":65,"source":29,"type":30},[],921764959,[61,62,63,64],"303万元","300万元","301万元","304万元","某企业采用融资租赁方式租入设备一台,设备尚可使用7年,租赁期5年,租期届满时,租赁资产退还给承租人.租赁设备的公允价值为300万元,最低租赁付款额的现值为301万元,初始直接费费3万元,该固定资产入账价值为( )",{"answer":67,"createTime":5,"id":68,"options":69,"question":74,"source":29,"type":51},[],921764972,[70,71,72,73],"或有租金","最低租赁付款额","独立第三方担保的余值","由独立于承租人和出租人的第三方担保的资产余值","下列各项中,属于最低租赁收款额的有( )",{"answer":76,"createTime":5,"id":77,"options":78,"question":83,"source":29,"type":30},[],921764976,[79,80,81,82],"时态法","现行汇率法","流动与非流动项目法","货币性与非货币性项目法","下列外币报表折算方法中,资产负债表的所有外币资产项目和外币负债项目均根据资产负债表日的即期汇率进行折算的是( )",{"answer":85,"createTime":5,"id":86,"options":87,"question":92,"source":29,"type":51},[],921764977,[88,89,90,91],"存货","应收账款","长期股权投资","固定资产","在流动与非流动项目法下,下列项目中属于非流动项目的是( )",{"answer":94,"createTime":5,"id":95,"options":96,"question":101,"source":29,"type":30},[],921764982,[97,98,99,100],"平均年限法","定期重置估价法","加速折旧法","不提折旧法","在通货膨胀时期,传统财务会计为消除通货膨胀的影响,反映固定资产的现时价格,对固定资产折旧核算可采取( )"]