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[单选题]
合并方的确定应以遵循()原则
A
重要性原则b.可比性原则c.实质重于形式原则d.谨慎性原则
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参考答案
试题答案:
C
答案解释:
该题考查合并方的确定原则。合并方的确定应以实质重于形式原则为准,以是否控制为标准。选项C正确。
相关题目
一股物价水平会计中,由于物价交动对货币性项目产生的影响金额应( )。
30.2016年1月1日,甲公司以银行存款880 000元为对价取得乙公司80%的股权。合并日乙公司可辨认净资产的账面价值和公允价值均为1100 000元,其中:股本800 000元,资本公积100 000元,盈余公积120 000元,未分配利润80 000元。2016年乙公司实现净利润100 000元,按净利润的10%提取法定盈余公积,按净利润的30%向投资者分派现金股利。甲公司与乙公司在合并前不存在关联方关系。
下列对于同- -控制下企业合并的说法,正确的有( )
非同一控制下以发行权益性证券作为对价的企业合并,合并成本为()。
甲公司下有乙、丁两个子公司,丙公司下面有戊、庚两个子公司,下面合并属于同一控制下合并的是()
企业合并中合并方的确定应满足()
资产负债表债务法的理论基础是()
关于非同一控制下的企业合井,下列说法正确的有( )。
15.下列各项中,计入最低租赁付款额的是
经营租赁的会计处理,下列说法中正确的是()
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