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these precious and worth cherishing. Second, scientific research situation, grasp the opportunities and challenges of transformation and upgrading of full completion of the \n-Five\s, start is crucial. Focused grand blueprint, must to history of thinking views trend, put associate times forward of pulse, stepped on associate economic law of drums, find associate transformation upgrade of path, in grasp macro trend in the advance science development; to strategy of vision conspiracy to global, always tight buckle national macro policy oriented, accurate grasp County love actual, based overall caught opportunities, and PCT thought, ensure County economic social development always along right track continued forward; to precision of measures seeking breakthrough, tightly pegged focus task and bottleneck restricted, Science and identify practical and effective measures, advance breakthrough, ensuring all tasks carry out to the letter; based on scientific assessment and strict implementation, persist in combining routine supervision and centralized supervision, accurate assessment Township departments, strictly cash rewards, prompted the departments own implementation at all levels. In working to advance, to truly grasp the Guide, seize the opportunity, finding a position and play to our strengths and take the initiative, ensure that the start of the new year tree, new performance. Grasp the Guide, is to dock in policy measures to seize the initiative. Accurate grasp of the Central Government, provinces and cities to speed up the development of new policies and new initiatives with a high degree of policy acumen to capture opportunities to accelerate development. Follow-up to promote the transformation and upgrading of the five great ideas offer a great chance. Five large development philosophy is the Party Central Committee with a view to promote economic transformation and upgrading, complete the building of a well-off society in majordecisions and arrangements, is the development of a profound change. County-wide at all levels should conscientiously study and implement, implement the five ideas, green development, open development, on which to share advantages, and actively explore new path of innovative and coordinated development, changing the concept of leading the transformation of development mode of development, promote the development of quality improvement. Floor supply side structural reform implementation provides an effective strategy for improving the quality of development. Supply side structural reform is future full deepening reform of plays, to according to \policy to stability, and industry policy to associate, and micro policy to live, and reform policy to real, and social policy to backing\s, keen grasp Central, and provinces release out of new signal, combined County love actual accurate docking, full grasp \capacity, and to inventory, and to lever, and drop cost, and fill short Board\ementation, prompted County economic transformation upgrade, and continued upgrade. Poverty甘肃省会计人员继续教育培训

《企业会计准则第33号——合并财务报表》重难点、热点问题解读

一、单项选择题（本类题共5小题，每小题2分，共10分。单项选择题 (每小题备选答案中，只有一个符合题意的正确答案，请选择正确选项。）

1.在合并资产负债表时，子公司持有母公司的长期股权投资，应当（ ）。 A．与母公司的所有者权益互相抵销； B．视为库存股，作为所有者权益的减项； C．视为少数股东权益；

D．类似母子公司之间的债权债务，互相抵消。

A

B

C

D

答案解析：合并程序中合并资产负债表。

2.与其他投资方一起共同控制被投资单位（为单独的主体）时，投资主体对此应当采用（ ）核算。 A．权益法 B．比例合并法 C．成本法 D．权益结合法

A

B

C

D

答案解析：会计准则解释第2号。

3.购买少数股权、不丧失控制权情况下处置部分对子公司投资交易在合并财务报表层面应作为 ( ) 进行会计处理 A．收入性交易 B．权益性交易 C．投资性收益 D．其他营业外收益

A

B

C

D

4.处置对子公司的投资未丧失控制权的，应当按照《关于不丧失控制权情况下处置部分对子公司投资会计处理的复函》(财会便[2009]14号)规定，处置价款与处置投资对应的享有该子公司净资产份额的差额，在合并财务报表中应当将此项差额计入 ( )： A. 当期投资收益 B．资本公积或留存收益 C. 其他营业外收入 D. 商誉

A

B

C

D

答案解析：准则制订背景部分的讲解。

these precious and worth cherishing. Second, scientific research situation, grasp the opportunities and challenges of transformation and upgrading of full completion of the \n-Five\s, start is crucial. Focused grand blueprint, must to history of thinking views trend, put associate times forward of pulse, stepped on associate economic law of drums, find associate transformation upgrade of path, in grasp macro trend in the advance science development; to strategy of vision conspiracy to global, always tight buckle national macro policy oriented, accurate grasp County love actual, based overall caught opportunities, and PCT thought, ensure County economic social development always along right track continued forward; to precision of measures seeking breakthrough, tightly pegged focus task and bottleneck restricted, Science and identify practical and effective measures, advance breakthrough, ensuring all tasks carry out to the letter; based on scientific assessment and strict implementation, persist in combining routine supervision and centralized supervision, accurate assessment Township departments, strictly cash rewards, prompted the departments own implementation at all levels. In working to advance, to truly grasp the Guide, seize the opportunity, finding a position and play to our strengths and take the initiative, ensure that the start of the new year tree, new performance. Grasp the Guide, is to dock in policy measures to seize the initiative. Accurate grasp of the Central Government, provinces and cities to speed up the development of new policies and new initiatives with a high degree of policy acumen to capture opportunities to accelerate development. Follow-up to promote the transformation and upgrading of the five great ideas offer a great chance. Five large development philosophy is the Party Central Committee with a view to promote economic transformation and upgrading, complete the building of a well-off society in majordecisions and arrangements, is the development of a profound change. County-wide at all levels should conscientiously study and implement, implement the five ideas, green development, open development, on which to share advantages, and actively explore new path of innovative and coordinated development, changing the concept of leading the transformation of development mode of development, promote the development of quality improvement. Floor supply side structural reform implementation provides an effective strategy for improving the quality of development. Supply side structural reform is future full deepening reform of plays, to according to \policy to stability, and industry policy to associate, and micro policy to live, and reform policy to real, and social policy to backing\s, keen grasp Central, and provinces release out of new signal, combined County love actual accurate docking, full grasp \capacity, and to inventory, and to lever, and drop cost, and fill short Board\ementation, prompted County economic transformation upgrade, and continued upgrade. Poverty5.控制，是指投资方拥有对被投资方的权力，通过参与被投资方的相关活动而享有可变回报，此定义中，可变回报是指（ ）。

A．回报是非固定的，如回报与股票指数挂钩； B．回报是非固定的，如回报与基准利率挂钩； C．回报是非固定的，如回报与被投资方的业绩挂钩； D．回报是非固定的，如回报与CPI指数挂钩。

A

B

C

D

答案解析：可变回报部分的讲解。

二、多项选择题（本类题共10小题，每小题4分，共40分。每小题备选答案中，有两个或两个以上符合题意的正确答案，请选择正确选项。）

1.编制合并现金流量表时需要进行抵消处理的项目主要有：（ ）。

A．母公司与子公司、子公司相互之间当期以现金投资或收购股权增加的投资所产生的现金流量应当抵销。

B．母公司与子公司、子公司相互之间当期取得的投资收益、利息收入收到的现金，应当与分配股利、利润或偿付利息支付的现金相互抵销。

C．母公司与子公司、子公司相互之间以现金结算债权与债务所产生的现金流量应抵销。 D．母公司与子公司、子公司相互之间当期发生的其他内部交易所产生的现金流量应当抵销；

A

B

C

D

E

答案解析：见合并程序-合并现金流量表的讲解。 2.在编制合并财务报表时，一般在编制前需要（ ）。 ? ?A．统一母子公司的会计政策； B．统一母子公司的会计期间 C．站在集团角度调整某些特殊交易 D．子公司报送相关资料

A

B

C

D

E

答案解析：见合并程序的讲解。 3.投资性主体，通常同时具备以下特征： A．拥有一个以上投资； B．拥有一个以上投资方； C．投资方不是该主体的关联方；

D．其所有者权益以股权或类似权益方式存在

A

B

C

D

E

答案解析：见准则的内容的讲解．

4.子公司可以是企业，也可以是（ ）等特殊目的主体等。

these precious and worth cherishing. Second, scientific research situation, grasp the opportunities and challenges of transformation and upgrading of full completion of the \n-Five\s, start is crucial. Focused grand blueprint, must to history of thinking views trend, put associate times forward of pulse, stepped on associate economic law of drums, find associate transformation upgrade of path, in grasp macro trend in the advance science development; to strategy of vision conspiracy to global, always tight buckle national macro policy oriented, accurate grasp County love actual, based overall caught opportunities, and PCT thought, ensure County economic social development always along right track continued forward; to precision of measures seeking breakthrough, tightly pegged focus task and bottleneck restricted, Science and identify practical and effective measures, advance breakthrough, ensuring all tasks carry out to the letter; based on scientific assessment and strict implementation, persist in combining routine supervision and centralized supervision, accurate assessment Township departments, strictly cash rewards, prompted the departments own implementation at all levels. In working to advance, to truly grasp the Guide, seize the opportunity, finding a position and play to our strengths and take the initiative, ensure that the start of the new year tree, new performance. Grasp the Guide, is to dock in policy measures to seize the initiative. Accurate grasp of the Central Government, provinces and cities to speed up the development of new policies and new initiatives with a high degree of policy acumen to capture opportunities to accelerate development. Follow-up to promote the transformation and upgrading of the five great ideas offer a great chance. Five large development philosophy is the Party Central Committee with a view to promote economic transformation and upgrading, complete the building of a well-off society in majordecisions and arrangements, is the development of a profound change. County-wide at all levels should conscientiously study and implement, implement the five ideas, green development, open development, on which to share advantages, and actively explore new path of innovative and coordinated development, changing the concept of leading the transformation of development mode of development, promote the development of quality improvement. Floor supply side structural reform implementation provides an effective strategy for improving the quality of development. Supply side structural reform is future full deepening reform of plays, to according to \policy to stability, and industry policy to associate, and micro policy to live, and reform policy to real, and social policy to backing\s, keen grasp Central, and provinces release out of new signal, combined County love actual accurate docking, full grasp \capacity, and to inventory, and to lever, and drop cost, and fill short Board\ementation, prompted County economic transformation upgrade, and continued upgrade. PovertyA．基金； B．信托项目； C．结构化主体 D．股份有限公司

A

B

C

D

E

答案解析：见准则的内容的讲解。

5.不同企业的相关活动可能是不同的，应当根据企业的（ ）等具体情况来进行判断。 A．行业特征； B．业务特点； C．发展阶段 D．市场环境

A

B

C

D

E

答案解析：合并范围的讲解。

6.判断一项权利是否为实质性权利，应当综合考虑所有相关因素，包括（ ）。 A．权利持有人行使该项权利是否存在法律法规方面的障碍； B．权利持有人行使该项权利是否存在财务、运营等方面的障碍；

C．当权利由多方持有或者行权需要多方同意时，是否存在实际可行的机制使得这些权利持有人在其愿意的情况下能够一致行权； D．权利持有人能否从行权中获利等；

A

B

C

D

E

答案解析：见合并范围内容的讲解。

7.编制合并利润表时，应当抵消的主要交易有（ ）。

A．母子公司之间相互销售商品，期末未实现对外销售而形成的资产；

B．母子公司之间相互持有债券的产生的投资收益、利息收入及其他综合收益等； C．母子公司之间相互持有对方长期股权投资的投资收益应当抵销。 D．子公司相互之间持有对方长期股权投资的投资收益应当抵销

A

B

C

D

E

答案解析：见合并程序-合并利润表的编制。

8.修订后的企业会计准则第33号-合并财务报表，对于控制，进行了以下修订 ( )： A．改进了控制的定义 ； B．引入了实质性控制概念；

C．引入了关于拥有决策制定权利的投资者是委托人还是代表人的判断指引； D．引入了对被投资方可分割部分的控制