同一控制下的企业合并，合并方以发行权益性证券作为合并对价的，_爱下问搜题

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问题判断题

同一控制下的企业合并，合并方以发行权益性证券作为合并对价的，应当在合并日按照被合并方所有者权益在最终控制方合并财务报表中的账面价值的份额作为长期股权投资的初始投资成本。

答案

参考答案：对

解析：见《企业会计准则第2号-长期股权投资》第五条。

完形填空

完形填空。
Look at the picture of the twins' __1__. __2__ are white and the windows are big. On one of the
walls you can see __3__ old photo of their family. Their__4__ is American (美国人). She is a teacher
__5__ English. She is __6__ a white hat. Behind her __7__ their father. He __8__ young (年轻的).
The boy in the red coat is __9__ brother. The twins are sitting __10__ the floor. They look like their
father and mother.

( )1. A. backpack
( )2. A. The wall
( )3. A. a
( )4. A. father
( )5. A. of
( )6. A. in
( )7. A. are
( )8. A. looks
( )9. A. his
( )10.A. in

B. class
B. A wall
B. an
B. mother
B. in
B. on
B. be
B. are
B. her
B. on

C. room
C. Walls
C. in
C. uncle
C. with
C. of
C. am
C. look
C. their
C. under

D. family
D. The walls
D. two
D. brother
D. on
D. at
D. is
D. am
D. your
D. behind

判断题

互联网上网服务营业场所经营单位只有在法定监护人的陪同下才能接纳未成年人进入营业场所。