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[单选题]
原材料按照()确定公允价值
A
账面价值b.重置成本c.可变现净值d.现值
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试题答案:
B
答案解释:
该题考查非同一控制下被购买方净资产公允价值的确定。原材料公允价值按照重置成本确定。选项B正确。
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7.在编制非同一控制下控制权取得醪合并财务报表时,母公司对予公司的长期股权投资小于子公司可辨认净资产公允价值的差额应调整
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下列属于中期财务报告需要编制的内容的有()
交易性衍生金融资产的公允价值变动计入()
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在一般物价水平会计中,期末对非货币性项目换算的结果是()。
原材料按照()确定公允价值
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