问题 单项选择题

下列有关企业合并的表述中,错误的是()。

A.同一控制下企业合并应视同合并后形成的报告主体在合并日及以前期间一直存在

B.同一控制下企业合并对于投出资产公允价值与应享有被投资单位所有者权益账面价值的份额之差调整资本公积

C.新设合并是指合并各方在合并后法人资格注销,并重新注册一家新的企业

D.非同一控制下企业合并在购买日对于被购买方资产和负债应当按照公允价值计量

答案

参考答案:B

解析:同一控制下企业合并对于投出资产的账面价值与应享有被投资单位所有者权益账面价值的份额的差额调整资本公积,资本公积不足冲减的,调整留存收益

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回答问题(共3小题;每小题2分,满分6分)

阅读下面短文,根据第58至第60小题的具体要求,尽可能简要回答问题,并将答案转写到答题卡上。

Playing is serous business for children. In fact, it’s what they do best! Ask them why they do it, and kids will probably say, “Because it’s fun!” But it’s much more than that. It’s also good for them.

Studies show that from birth babies begin learning through play. They use their five senses to get know their new world. Touching allows them to discover how different things feel. Brightly colored toys and clothing help develop a baby’s sense of sight. 

When small children choose which toy to play with, they begin developing their abilities in making decisions. 

Children love toys that allow them to use their imagination. Sometimes an empty box is more fun than a high-tech toy. That’s because a box can become anything a child imagines it to be. 

Crayons, paints and Play-Doh(彩色塑泥) are also good because they allow children to create. Traditional building blocks teach important pre-math skills like problem-solving. 

Playing doesn’t become any less important once children start school. Many valuable lessons about life are learned on the school playground. Kids learn how to share, take turns and play by the rules.

58  What can children do best in their childhood?  (回答词数不超过1个)

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59  What do colored toys and clothing help develop?  (回答词数不超过5个)

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60  Children like toys to develop their imagination. Do you think so?  (回答词数不超过5个)

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填空题