形考任务4（在形成性考核占比25%）
试卷总分:100 得分:82
一、单项选择题（每题3分，合计30分）
1.现金流量表，是指反映企业在一定会计期间（? ? ）流入和流出的报表。
A.现金
B.现金和现金等价物
C.货币资金
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D.银行存款
2.根据“资产=负债+所有者权益”这一会计等式编制而成的财务报表是（? ? ）。
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A.资产负债表
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B.现金流量表
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C.所有者权益变动表
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D.利润表
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3.合并报表由企业集团中的（? ?）于会计年度终了编制的，以其自身、子公司及其可控制的所有企业为编制范围的，服务于企业集团所有股东和债权人，包括拥有少数制股权的股东，但主要服务于母公司的控股股东和债权人的一种不同于一般单个企业情况的财务报表。
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A.控股公司（母公司）
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B.子公司
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C.孙公司
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D.相关公司
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