
1018互動題
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Computers
10th Grade
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10 questions
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1.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
請問會三丙高會(一)上課教室在哪一間?
F604
B503
C505
B505
2.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
請問會三丙高會(一)期末考是哪一天?
114年1/10
114年1/3
115年1/10
無所謂, 反正要重修
3.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
請問高會(一)上學期期中考及期末考總共考幾章?
8章
9章
10章
阿栽
4.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
兩個或兩個以上之公司,分別將其資產及負債移轉予一新設立之公司,並於移轉後即宣告解散,此種合併類型稱為:
創設合併
吸收合併
收購資產
集團合併
5.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
下列那一種企業合併之會計處理並不適用「收購法」?
創設合併
吸收合併
收購股權並取得控制
投資個體收購其投資子公司
6.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
有關母公司對子公司股權投資之會計處理,下列何者不正確?
在權益法下,須依照期末公允價值調整投資帳戶之金額
因投資而收到之現金股利,在權益法下列為投資之減項,但公允價值法或成本法則為股利收入
(C)依據我國金管會發布「證券發行人財務報告編製準則」之規定,母公司於其本身之財務報表上,對子公司之投資必須採權益法處理
在權益法下,收到股票股利僅註記股數增加,帳上不須另作處理
7.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
甲公司收購乙公司,根據IFRS3之規定,若甲公司為法律上之母公司,乙公司為會計上之母公司,則在收購日之合併報表上:
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