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1、北京高级财务会计复习题（AreviewofadvancedfinancialaccountinginBeijing）One,radioThemain1,theconsolidatedfinancialstatements(Cfortheparentcompanyjointventureconsistingofgroup)2,theInternationalAccountingStandardsCommitteeissuedtherelevantconsolidatedfinancialstatements(Bparentcompanytheory)3,
2、whenpreparingconsolidatedfinancialstatements,themostcriticalstepis(Cconsolidatedworksheet)In4,underthepurchasemethod,iftheparentcompanyneedtoobtainacontrollingstakein(Aconsolidatedbalancesheet)5,inthepreparationofconsolidatedbalancesheet,the"minorityshareholderrightsandinterests
3、"isthegeneralliabilitiesprocessingis(Aparentcompanytheory)6.Thefollowingstatementistrueaboutoffsettingentries(Dmakesoffsettingentriestooffsetinternaleconomictransactionswithinthegroup)7,thefollowingenterprisesandOrientCorponlythefollowingrelationship(B)8.Theprerequisitesforthepr
4、eparationofthefollowingfinancialstatementsarenotincluded.(theaccountingsubjectsadoptedbyDunifiedparentcompanyandsubsidiarycompany)9,theinventoryofrawmaterialsaccordingtothefairvalue(Dtodeterminethecurrentreplacementcost)10.donotbelongtotheenterprisespecialeconomicmatters(intangi
5、bleassetsaccountingB)11,theinflation(Dloosemonetarymeasurement)In12,themergerofenterprisesunderthesamecontrol(AManagement)13,notunderthesamecontrolenterprisemerger(Dcombinedcost)14,thecompanymergedwithMcompanyN(Agoodwilldebit)15,abusinesscombinationunderthesamecontrol(A,inaccord
6、ancewiththebookvaluemerge,themergedparty)16,buyerforthebusinesspurchasecostislessthanthemerger(Binholdingsmergercase)500thousandyuan17,thesubsidiaryfromtheparentcompanypurchased(Cborrow:undistributedprofitloanbusinesscost)18,theparentcompanywillcost5000yuan(720yuanB)products19,t
7、heparentcompanywillcost10000yuanproducts(Abyoperatingincomeloanbusinesscost)20,thesubsidiarywillcost30000yuanproduct(Cborrowbusinessincome,loanbusinesscostfixedassets)21,Acompanyastheparentcompany,Bcompanysubsidiary(Dloanaccountsreceivableloanassetimpairmentloss)22,thecompilatio
8、nofconsolidatedfinancialstatementsoftheparentco
