题目内容

2010年1月1日，甲公司通过发行权益性证券的方式取得了乙公司80%的股权，甲、乙公司在该交易之前不存在关联方关系。要求：根据上述资料，不考虑其他因素。回答下列小题。下列有关合并会计报表的编制，表述正确的有( )。

A. 乙公司发生超额亏损，如果章程或协议规定少数股东有义务承担，并且少数股东有能力予以弥补的，该项余额应当冲减合并资产负债表少数股东权益
B. 子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的份额的，其余额应当冲减母公司股东权益
C. 如果乙公司有“专项储备”项目，在长期股权投资与子公司所有者权益相互抵销后，应当按归属于甲公司所有者权益的份额予以恢复，借记“未分配利润”项目，贷记“专项储备”项目
D. 少数股东权益在合并资产负债表中作为所有者权益的组成部分在“所有者权益”类下单独列示
E. 少数股东损益作为合并利润表中“净利润”的组成部分单独列示

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Section ADirections: This section is to test your ability to give proper answers to questions. There are 5 recorded questions in it. After each question, there is a pause. The questions will be spoken twice. When you hear a question, you should decide on the correct answer from the4 choices marked A, B, C and D given in your test pa per. Then you should mark the corresponding letter on the Answer Sheet with a single line through the center.

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Section ADirections: This section is to test your ability to give proper answers to questions. There are 5 recorded questions in it. After each question, there is a pause. The questions will be spoken twice. When you hear a question, you should decide on the correct answer from the4 choices marked A, B, C and D given in your test pa per. Then you should mark the corresponding letter on the Answer Sheet with a single line through the center.

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Section ADirections: This section is to test your ability to give proper answers to questions. There are 5 recorded questions in it. After each question, there is a pause. The questions will be spoken twice. When you hear a question, you should decide on the correct answer from the4 choices marked A, B, C and D given in your test pa per. Then you should mark the corresponding letter on the Answer Sheet with a single line through the center.

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