按现行会计制度规定，当某公司收购另一家企业全部股权时，如果取消被收购企业法人资格，此时收购方应进行的会计处理有（）。
A.按被购买企业评估确认后的价值入账
B.收购价款超过被收购企业净资产的金额作为“商誉”处理，并在一定年限内平均摊销
C.被购买企业应当按照评估确认的价值调账
D.应在购买日编制合并资产负债表
E.应在购买日编制资产负债表
参考答案：A, B, E
| 阅读理解。 | |
for one to cross at a time. Meeting at the middle of the bridge, neither would give the way to the other. They locked horns, and fought for the right of way, until both fell into the torrent below and were drowned. | |
| 1. The goats _____________ the bridge. | |
| A. was crossing B. have crossed C. were crossing | |
| 2. The bridge was _____________. | |
| A. wide B. rude C. smooth | |
| 3. They fought _____________ their horns. | |
| A. in B. with C. use | |
| 4. The goats were fighting at the _____________ of the bridge. | |
| A. middle B. front C. back |