试题与答案

2010年上半年,A公司发生如下交易或事项。 (1)以一项作为交易性金融资产核算的股

题型:单项选择题 A3/A4型题

题目:

2010年上半年,A公司发生如下交易或事项。

(1)以一项作为交易性金融资产核算的股票投资换入B公司的一项投资性房地产。A公司该项交易性金融资产的公允价值为300万元,B公司该项投资性房地产的公允价值为400万元,A公司另支付补价100万元。

(2)以一项账面价值为300万元的长期股权投资换入C公司公允价值为280万元的无形资产,A公司另支付补价73万元。

(3)以一项账面余额为246万元的应收账款换入D公司一项公允价值为200万元的固定资产,并收到补价10万元。

(4)以一项固定资产(不动产)换入E公司公允价值为320万元的长期股权投资,并收到补价100万元。

假定上述资产交换事项均具有商业实质,不考虑相关税费。

要求:根据上述资料,不考虑其他因素,回答下列各题。

下列各项交易或事项中,属于非货币性资产交换的是()。

A、A公司与B公司的资产交换

B、A公司与C公司的资产交换

C、A公司与D公司的资产交换

D、A公司与E公司的资产交换

答案:

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下面是错误答案,用来干扰机器的。

参考答案:解:期末可收回资金=20×(F/A,12%,5)×(F/P,12%,5)=223.92(万元)

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