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【多选题】
下列有同一控制下的企业合并，正确的会计处理方法有( )。A.
非同一控制下的吸收合并，购买购买日应当按照合并中取得的被购买方各项可辨认资产，负债的公允价值确认其入账价值，确定的企业合并成本与取得被购买方可辨认净资产公允价值的差额，应确认为商誉或计入当期损益
B.
非同一控制下的控股合并，母公司在购买日编制合并资产负债表时，对于被购买方可辨认资产，负债应当按照合并中确定的公允价值列示
C.
企业合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，确认为合并资产负债表中的商誉
D.
企业合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额，在购买日合并资产负债表中调整盈余公积和未分配利润
E.
合并方为进行企业合并发生的各项直接相关费用，包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等，应当于发生时计入管理费用
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【简答题】With more and more cars on the road, the traffic jam will happen. How do we see it and how can we solve the problem? We know that the traffic jam happens in many places, especially in big cities. What...
【单选题】What can we see there?
A.
We can see many beautiful butterflies.
B.
We can see many beautiful birds.
【单选题】How can we specify the meaning of ‘John ran after the man with a gun’?
A.
See if there is a picture.
B.
Ask the speaker to clarify. (e.g. Wait a minute! Who has a gun, John or the man?)
C.
All of the above.
D.
See if there are hints before or after the sentence.
【单选题】------- Now you can see how serious the situation is ! -------- Yes. We _____something before it got so bad .
A.
should do
B.
must do
C.
must have done
D.
ought to have done
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