题目内容：
非同一控制下的企业合并，合并成本以企业作为对价所付出的资产、发生或者承担的负债以及发行权益性证券的公允价值进行计量，所支付的非货币性资产在购买日的公允价值与账面价值的差额计入资本公积。（ ）A．正确
B．错误
参考答案：
答案解析：
判断题：非同一控制下的企业合并，合并成本以企业作为对价所付出的资产、发生或者承担的负债以及发行权益性证券的公允价值进行计量，所支付的非货币性资产在购
- 题目分类：会计考试
- 题目类型：判断题
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A．正确
B．错误
A．正确
B．错误
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