下列关于年度合并财务报表的表述中，错误的是( )。
A．在报告期内出售上年已纳入合并范围的子公司时，合并资产负债表的期初数应进行调整
B．在报告期内购买应纳入合并范围的子公司时，合并现金流量表中应合并被购买子公司自购买日至年末的现金流量
C．在报告期内出售上年已纳入合并范围的子公司时，合并利润表中应合并被出售子公司年初至出售日止的相关收入和费用
D．在报告期内上年已纳入合并范围的某子公司发生巨额亏损导致所有者权益为负数，但仍持续经营的，则该子公司仍应纳入合并范围
参考答案：A
解析： 在报告期内出售上年已纳入合并范围的子公司时，合并资产负债表的期初数不需进行调整。
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| It was winter, and Mrs Hermann wanted to do a lot of shopping, so she waited 1 it was Saturday. When her husband 2 , she took him to the shops with her to pay(付款)for everything and to carry her bags. They went to a lot of shops, and Mrs Hermann 3 a lot of things. She often 4 and said, "Look, Joe! Isn't that beautiful?" He then answered,"All right, dear. How 5 is it?"And took his money 6 to pay for it. It was dark when they came out of the last 7 and Mr Hermann was very 8 and thinking about other things, like a nice drink at home. Suddenly his wife looked up at the sky and said,"Look 9 that beautiful moon, Joe! " 10 stopping, Mr Hermann answered,"All right. How much is it?" | ||||
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