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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,w
2、henpreparingconsolidatedfinancialstatements,themostcriticalstepis(Cconsolidatedworksheet)In4,underthepurchasemethod,iftheparentcompanyneedtoobtainacontrollingstakein(Aconsolidatedbalancesheet)5,inthepreparationofconsolidatedbalancesheet,the"minorityshareholderrightsandinterests"i
3、sthegeneralliabilitiesprocessingis(Aparentcompanytheory)6.Thefollowingstatementistrueaboutoffsettingentries(Dmakesoffsettingentriestooffsetinternaleconomictransactionswithinthegroup)7,thefollowingenterprisesandOrientCorponlythefollowingrelationship(B)8.Theprerequisitesfortheprepa
4、rationofthefollowingfinancialstatementsarenotincluded.(theaccountingsubjectsadoptedbyDunifiedparentcompanyandsubsidiarycompany)9,theinventoryofrawmaterialsaccordingtothefairvalue(Dtodeterminethecurrentreplacementcost)10.donotbelongtotheenterprisespecialeconomicmatters(intangiblea
5、ssetsaccountingB)11,theinflation(Dloosemonetarymeasurement)In12,themergerofenterprisesunderthesamecontrol(AManagement)13,notunderthesamecontrolenterprisemerger(Dcombinedcost)14,thecompanymergedwithMcompanyN(Agoodwilldebit)15,abusinesscombinationunderthesamecontrol(A,inaccordancew
6、iththebookvaluemerge,themergedparty)16,buyerforthebusinesspurchasecostislessthanthemerger(Binholdingsmergercase)500thousandyuan17,thesubsidiaryfromtheparentcompanypurchased(Cborrow:undistributedprofitloanbusinesscost)18,theparentcompanywillcost5000yuan(720yuanB)products19,thepare
7、ntcompanywillcost10000yuanproducts(Abyoperatingincomeloanbusinesscost)20,thesubsidiarywillcost30000yuanproduct(Cborrowbusinessincome,loanbusinesscostfixedassets)21,Acompanyastheparentcompany,Bcompanysubsidiary(Dloanaccountsreceivableloanassetimpairmentloss)22,thecompilationofcons
8、olidatedfinancialstatementsoftheparentco
