[
 {
  "id": "advanced_financial_accounting_0",
  "question": "我国企业对境外经营的财务报表进行折算时，产生的外币报表折算差额应当____。",
  "A": "作为递延收益列示",
  "B": "在相关资产类项目下列示",
  "C": "在相关负债类项目下列示",
  "D": "在所有者权益项目下单独列示",
  "answer": "D"
 },
 {
  "id": "advanced_financial_accounting_1",
  "question": "甲公司向乙公司发行股票10000万股取得乙公司80$\\％$的股权，甲公司、乙公司法人资格保持不变。这种合并方式是____。",
  "A": "横向合并",
  "B": "新设合并",
  "C": "吸收合并",
  "D": "控股合并",
  "answer": "D"
 },
 {
  "id": "advanced_financial_accounting_2",
  "question": "在合并财务报表的编制中，抵消固定资产内部交易中包含的未实现利润不会涉及的财务报表项目是____。",
  "A": "营业收入",
  "B": "财务费用",
  "C": "营业外收入",
  "D": "未分配利润——年初",
  "answer": "B"
 },
 {
  "id": "advanced_financial_accounting_3",
  "question": "在一般物价水平会计下，调整固定资产原值和累计折旧项目的“基期一般物价指数”中的“基期”是指____。",
  "A": "报告期初",
  "B": "报告期末",
  "C": "取得固定资产时",
  "D": "出售固定资产时",
  "answer": "C"
 },
 {
  "id": "advanced_financial_accounting_4",
  "question": "置存资产因通货膨胀虚增的价值不列入利润表的做法，属于____。",
  "A": "实物资本维护",
  "B": "财务资本维护",
  "C": "等值货币维护",
  "D": "货币购买力维护",
  "answer": "A"
 }
]