下列各项中，母公司在编制合并财务报表时，应纳入合并范围的有（）。
A．经营规模较小的子公司
B．已宣告破产的原子公司
C．资金调度受到限制的境外子公司
D．经营业务性质有显著差别的子公司
参考答案：A, C, D
解析：
所有子公司都应纳入母公司的合并财务报表的合并范围。以下被投资单位不是母公司的子公司，不应纳入合并范围：一是已宣告被清理整顿的子公司;二是已宣告破产的子公司;三是母公司不能控制的其他被投资单位。
| 完形填空。 We sometimes say the lion is "the king of the jungle" because it is stronger and 1 than the other animals. It can run faster than 2 other animals and it canhunt the 3 . The lion is the _ 4 animalin the land food chain. In the sea, theshark is at the top of the food chain. What is at the top of the world's food chain? People are! We are not the biggest of fastest, but we are the 5 . We could notfight 6 than a lion, so we invented guns. Now we can hunt the best. People's inventions are clever, but they can 7 , too. For example, many years ago in Inner Mongolia, people 8 guns to kill a lot of wild wolves. Then thenumber of wild rabbits is becoming 9 because there is no wolf eating them. Thewild rabbits competed for the grass with the sheep and cows. Much of the grasslandbecame desert because it was seriously 10 by the rabbits. Remember that we are a part of the food chain, so we are in danger, too! If we protect animals, we are protecting ourselves. | |||
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