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【多选题】
下列关于合并财务报表与投资之间关系的表述中,你认为正确的是( )
A.
投资与合并财务报表的编制必然相关
B.
交易性投资不涉及合并财务报表的编制
C.
债权投资不要求编制合并财务报表
D.
合并报表的编制与否取决于股权投资方与被投资方是否存在控制与被控制关系
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A.
took over
B.
took up
C.
took on
D.
took off
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A.
took out
B.
took up
C.
took off
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B.
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