甲公司发行2000万股普通股（每股面值1元，市价15元）作为合并对价对乙公司进行控股合并，取得乙企业100%的股权，涉及合并方均受同一母公司最终控制，合并日乙企业账面资产总额为7000万元，账面负债总额为3000万元，甲公司的合并成本为（ ）万元。
清算会计的计量属性是（ ）
当破产清算开始之后，清算会计的主体是（ ）
下列各项中，不属于破产财产清偿范围的是（ ）。
企业清算净收益是（ ）。
清算会计与传统财务会计在会计假设方面一致的是( )。
题目
同一控制下吸收合并的会计处理
同一控制下，应该选用账面价值作为计价基础。取得100%的股权，也就是进行了吸收合并，合并成本应该是取得乙公司净资产的账面价值。7000万-3000万=4000万。
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- The 4. 3-magnitude quake struck at 8: 19 p. m. in England and was centered under the English Channel.（）ATrueBFalseCNot Given
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