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【简答题】
20XX 年3月31日,A公司取得B公司70%的股权,并于当日起能够对B公司实施控制。合并中,A公司支付的有关资产在购买日的账面价值与公允价值如表5-1所示。合并中,A公司为核实B公司的资产价值,聘请专业资产评估机构对B公司的资产进行评估,支付评估费用1 000 000元。假定合并前A公司与B公司不存在任何关联方关系。不考虑相关税费等其他因素影响。 A 公司支付的有关资产购买日的账面价值与公允价值 表5-1 20XX年3月31日 单位:元 项 目 账面价值 公允价值 土地使用权 (自用) 20 000 000 (成本为30 000 000, 累计摊销10 000 000) 32 000 000 专利技术 8 000 000 (成本为10 000 000, 累计摊销2 000 000) 10 000 000 银行存款 8 000 000 8 000 000 合 计 36 000 000 50 000 000 要求:编制A公司在合并日的会计分录。
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参考答案：
举一反三
【判断题】关键词应该是从论文大标题、文中各级标题和正文中选出来的能够反映论文主题概念的词或词组,以便文献标引或检索工作。
A.
正确
B.
错误
查看完整题目与答案
【判断题】关键词应该是从论文大标题、文中各级标题和正文中选出来的能够反映论文主题概念的词或词组，以便文献标引或检索工作。
A.
正确
B.
错误
查看完整题目与答案
【单选题】葡萄糖经代谢后生成CO 2 、H 2 O和能量的反应在细胞内定位于( )
A.
内质网
B.
线粒体
C.
胞质
D.
胞质和线粒体
E.
核糖体
查看完整题目与答案
【简答题】In this section, you are going to read a passage with ten statements attached to it. Each statement contains information given in one of the paragraphs. Identify the paragraph from which the informati...
查看完整题目与答案
【单选题】金铃子散主治
A.
肝郁气滞胁痛
B.
肝郁化火胁痛
C.
肝郁血虚胁痛
D.
肝郁阴虚胁痛
E.
肝胆实火胁痛
查看完整题目与答案
【单选题】Choose the one for which the proposity the series converges with from four choices marked A, B, C, Dis right
A.
A  the sequence is bounde,and converges to 0.
B.
at least have one is convergent,
C.
both are convergent,
D.
at least have one converges to 0 and another converges.
查看完整题目与答案
【单选题】Section A Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the ...
A.
She's having a hard time following the professor's lectures.
B.
She doesn't like the way the professor lectures.
C.
She is not interested in the course.
D.
She's having difficulty with the heavy reading assignments.
查看完整题目与答案
【判断题】糖的无氧分解是指葡萄糖经酵解产生丙酮酸，然后经过三羧酸循环，完全氧化生成 CO 2 、 H 2 O 和大量 ATP 的代谢过程。
A.
正确
B.
错误
查看完整题目与答案
【单选题】葡萄糖经代谢后生成CO2、H2O和能量的反应在细胞内定位于（ ）
A.
内质网
B.
线粒体
C.
胞质
D.
胞质和线粒体
查看完整题目与答案
【简答题】完形填空。 Mr Chen is a farmer who 1 in western China with his wife and two sons. One year ago, he discovered that he had cancer. The doctor told him that he needed 2 at once. And he said the operation wou...
查看完整题目与答案
相关题目：
【判断题】关键词应该是从论文大标题、文中各级标题和正文中选出来的能够反映论文主题概念的词或词组,以便文献标引或检索工作。
A.
正确
B.
错误
查看完整题目与答案
【判断题】关键词应该是从论文大标题、文中各级标题和正文中选出来的能够反映论文主题概念的词或词组，以便文献标引或检索工作。
A.
正确
B.
错误
查看完整题目与答案
【单选题】葡萄糖经代谢后生成CO 2 、H 2 O和能量的反应在细胞内定位于( )
A.
内质网
B.
线粒体
C.
胞质
D.
胞质和线粒体
E.
核糖体
查看完整题目与答案
【简答题】In this section, you are going to read a passage with ten statements attached to it. Each statement contains information given in one of the paragraphs. Identify the paragraph from which the informati...
查看完整题目与答案
【单选题】金铃子散主治
A.
肝郁气滞胁痛
B.
肝郁化火胁痛
C.
肝郁血虚胁痛
D.
肝郁阴虚胁痛
E.
肝胆实火胁痛
查看完整题目与答案
【单选题】Choose the one for which the proposity the series converges with from four choices marked A, B, C, Dis right
A.
A  the sequence is bounde,and converges to 0.
B.
at least have one is convergent,
C.
both are convergent,
D.
at least have one converges to 0 and another converges.
查看完整题目与答案
【单选题】Section A Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the ...
A.
She's having a hard time following the professor's lectures.
B.
She doesn't like the way the professor lectures.
C.
She is not interested in the course.
D.
She's having difficulty with the heavy reading assignments.
查看完整题目与答案
【判断题】糖的无氧分解是指葡萄糖经酵解产生丙酮酸，然后经过三羧酸循环，完全氧化生成 CO 2 、 H 2 O 和大量 ATP 的代谢过程。
A.
正确
B.
错误
查看完整题目与答案
【单选题】葡萄糖经代谢后生成CO2、H2O和能量的反应在细胞内定位于（ ）
A.
内质网
B.
线粒体
C.
胞质
D.
胞质和线粒体
查看完整题目与答案
【简答题】完形填空。 Mr Chen is a farmer who 1 in western China with his wife and two sons. One year ago, he discovered that he had cancer. The doctor told him that he needed 2 at once. And he said the operation wou...
查看完整题目与答案
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