首页
普通专升本
成人高考
学位英语
在线刷题
最近学习
最近学习课程
最强大脑 · 3天挑战极限记...
副标题副标题副标题副
最强大脑 · 3天挑战极限记...
副标题副标题副标题副
您现在位置:
模拟考场
>
湖北自学考试
>
专业课
>
高级财务会计
>
浏览试题
[单选题]
2014年10月1日,A公司以一项土地使用权吸收合并B公司,该土地使用权的账面价值为900000元,公允价值为1100000元,合并日B公司可辨认净资产的账面价值为950000元,公允价值为1050000元,该合并为非同一控制下的企业合并。则A公司应确认的合并商誉是
A
20000元b.30000元c.50000元d.60000元
收藏
查看答案
参考答案
试题答案:
C
答案解释:
该题考查非同一控制下企业合并中商誉的概念。商誉是购买方购买成本与被购买方净资产公允价值的差额。本题中,商誉=1100000-1050000=50000元。所以答案选择C。
相关题目
33.甲公司2015年12月购入成本为500 000元的设备一台,当月投入使用,预计使用4年,预计净残值为0,会计采用年数总和法计提折旧。按税法规定采用年限平均法计提折旧,假设税法规定的使用年限及净残值与会计相同,该公司2016年年末未对该项固定资产计提减值准备。甲公司适用的所得税税率为25%。
12.某企业卖出的能有效对冲库存铝价格风险的铝期货合同属予
29.甲公司以人民币为记账本位币,外币业务采用交易发生日的即期汇率折算。2015年12月该公司发生的部分外币交易如下:
24.下列关于暂时性差异的表述中,正确的
企业合并按照合并后企业主体法律形式是否变化分为()
根据我国企业会计准则规定,下 列可以计入当期损益的有( ) 。
下列不属于金融期货的是()
两项交易观认为外币业务销售成本或收入的核算取决于()的汇率,需要确认汇兑差额。
所得税会计中递延法和债务法的区别是()
实质上转移了与资产所有权相关的全部风险和报酬的租赁是()
热门试题
1.
28.简述公共政策执行的作用。
2.
Passage 2 It is time to junk much conventional wisdom about the US economy. Until recently, most analysts assumed the recovery from recession would remain abnormally weak. looking further ahead they assume that the US would continue to decline economically relative to other industrial countries, principally Japan a more unified European Community. Both assumptions are now looking shaky. A clutch of much stronger than expected data suggests the US recovery is finally beginning to take off. Output per hour increased 2.7percent last year-the fastest productivity growth in 20 years. With productivity increases translating into impressive gains in corporate profits, US share prices are hitting record high the dollar is beginning to climb relative to other leading currencies. For internationally mobile capital, the attractions of the US economy are enhanced by worse than expected performance just about everywhere else. Growth throughout Europe is being held back by the strains imposed by German unification currency instability, Japan, meanwhile, is struggling with its worst financial crisis in decades. President Mr. Bill Clinton is not only inheriting a lean, productive economy, he is inheriting the most encouraging inflation outlook for a generation. Consumer prices are expected to rise by only about 2.5% to 3% this year next. Mr. Clinton, however, in his State of Union address on February 17, is expected to announce an economic stimulus worth about US $ 30 billion, or 0.5 percent of GDP. He will also announce longer term plans to tackle the familiar budget deficit, now running at about $ 300 billion but expected nearly to double within a decade because of runaway growth of spending on health care other ‘entitlement’ programs.Statements: 47.The conventional wisdom about the US economy assumed that the recovery would remain abnormally weak.( ) 48.The US economy recovery becomes more attractive for internationally mobile capital because the US recovery is abnormally strong.( )49.Both assumptions are now looking right.( )50.Mr. Clinton will make effort to slash the familiar budget deficit.( )51. The budget deficit of US is expected to be worse in the next ten years.( )
3.
会计科目编号的设计:现行采用( )方法。
4.
28. www是以HTTP协议按________方式在Internet上提供的服务。
5.
人们看书时,用红笔圈出重点,便于重新阅读,是利用了知觉的( )
热门试卷
成人高考专升本《政治》模拟试卷
去做题
已有3133做题
2020年湖北成人高考专升本政治模拟试题三
去做题
已有1937做题
成人高考专升本政治考试模拟试题及答案(1)
去做题
已有1720做题
成人高考高起点语文考试高分突破试题及答案四
去做题
已有1149做题
成人高考专升本政治考试模拟试题及答案(2)
去做题
已有1055做题