计算甲公司控制权取得日合并资产负债表中“资产合计”和“所有者权益合计”项目的金额。
材料全屏
13
【简答】
计算甲公司2013年应确认的递延所得税负债金额并编制相关会计分录。
计算甲公司2014年应确认的递延所得税负债金额并编制相关会计分录。
编制销售X商品的会计分录；
编制衍生工具结算的会计分录。
材料全屏
14
【简答】
编制2010年6月30日确认衍生工具的会计分录
题目
考点：同一控制下控股合并控制权取得日后首期合并财务报表的编制
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