试题与答案

朋达公司是一家股份制有限责任公司,2005年初取得了振兴公司60%的股份,投资成本为

题型:问答题

题目:

朋达公司是一家股份制有限责任公司,2005年初取得了振兴公司60%的股份,投资成本为1300万元,振兴公司的所有者权益总量为2000万元,其中:股本1000万元,盈余公积300万元,资本公积500万元,未分配利润200万元,朋达公司的股权投资差额按10年期分摊,所得税率为33%,采用纳税影响会计法进行所得税核算。振兴公司每年的财务报告批准报出日为4月20日,对所得税核算也采用纳税影响会计法,所得税率为33%。
2005年发生如下经济业务(按净利润的10%计提法定盈余公积,按净利润的5%计提法定公益金):
(1)3月1日,朋达公司销售商品给振兴公司,售价为60万元,成本为48万元,增值税率为17%,消费税率为10%,振兴公司购入后作为企业的固定资产用于营销部门,折旧期为5年,假定设备到期无残值。
(2)7月20日,朋达公司又将一批原材料销售给振兴公司,材料成本为45万元,售价 55万元,消费税率为5%,增值税率为17%,振兴公司将此材料用于产品生产,截止至12月31日,已有50%投入产品生产并在当年全部完工,在这批完工品中有60%已经售出,另有40%留存,未投入生产的留存材料市场价值为14万元,加工成完工品尚需追加成本6万元,终端产品的预计售价为31.5万元,预计销售税金及费用8万元。
(3)8月19日,振兴公司接受一批商品捐赠,发票价为30万元,增值税率为17%,假定该进项税额允许抵扣。
(4)振兴公司全年实现净利润100万元,2006年3月30日召开的董事会会议通过的 2005年的利润分配方案如下:
提取盈余公积15万元,其中法定盈余公积为10万元,法定公益金为5万元;分配现金股利为10万元。
(5)2005年初朋达公司为了筹建生产线发行公司债,债券面值为100万元,期限为5年,票面利率为6%,到期一次还本付息,发行价为80万元,其中有50%被振兴公司购入作为长期投资,振兴公司为了购入该债券还支付了6.89万元的相关税费(已达到重要性标准)。朋达、振兴公司均采用直线法摊销溢、折价。朋达公司的生产线于2005年3月1日正式开工,有关资产支出如下表(公司按年计提应予资本化的利息金额):

资产支出日期 资产支出金额(万元)
3.1 10
6.1 20
7.1 20
10.1 20

(6)2006年3月15日注册会计师在审计振兴公司时,发现振兴公司某专利权的以下核算资料:
该专利权于03年初获得,账面原价为50万元,按5年期摊销,04年末预计可收回价值为21万元,2005年末预计可收回价值为10万元,税法对此专利权的摊销期定为10年,振兴公司在2005年仅作摊销了10万元的会计处理。在注册会计师要求下,振兴公司按资产负债表日后事项对此业务作了调整处理。
要求:根据以下资料,作出以下业务的会计处理:
(1)2005年3月1日的固定资产内部交易的抵销处理。
(2)2005年7月20日存货内部交易的抵销处理。
(3)2006年3月15日的朋达、振兴公司的个别会计处理。
(4)2005年末集团内部发行债券的抵销分录。
(5)2005年合并报表的其他抵销分录。

答案:

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Regarded as one of the English language’s most gifted poets, John Keats wrote poetry that concentrated on imagery, human nature, and philosophy. Although Keats didn’t receive much formal literary education, his own studies and passion brought him much success. Additionally, his own life situation influenced his poetry greatly.

Growing up as a young boy in London in a lower middle-class family, the young John didn’t attend a private school, but went to a public one. His teachers and his family’s friends regarded him as an optimistic boy who favored playing and fighting much more than minding his studies. After his father’s death in the early 1800s, followed by his mother’s passing due to tuberculosis (肺结核), he began viewing life differently. He wanted to escape the world and did so by reading anything he could get his hands on.

At around the age of 16, the teenage John Keats began studying under a surgeon so that he too might become a doctor. However, his literary appetite had taken too much of his fancy, especially with his addiction to the poetry of Ehmund Spenser. He was able to have his first full poem published in the Examiner in 1816, entitled O Solitude! If I Must With Thee Dwell. Within two months in 1817, Keats had written an entire volume of poetry, but was sharply criticized by a magazine. However, the negative response didn’t stop his pursuit of rhythm (韵律).

John Keats’ next work was Endymion, which was published in May 1818. The story involves a shepherd who falls in love with the moon goddess and leads him on an adventure of one boy’s hope to overcome the limitations of being human. Following Engymion, however, he tried something more narrative-based and wrote Isabella. During this time, John Keats began seeing his limitations in poetry due to his own limit in life experiences. He would have to have the “knowledge” associated with his poems. His next work was Hyperion that would attempt to combine all that he learned. However, a bout (发作) with tuberculosis while visiting Italy would keep him from his work and eventually take his life in 1821.

小题1:John Keats’ attitude towards life changed because of _________.

A.his early education from school

B.the deaths of his parents

C.Edmund Spenser’s poetry

D.the criticism of a magazine小题2:What is the common thing between John Keats and his mother?

A.They read many books.

B.They had a bad childhood

C.They died of the same disease.

D.They showed strong interest in poetry小题3:What do we know from the passage?

A.Keats received little education at school.

B.Keats once had a chance of becoming a doctor.

C.In 1816 Keats spent two months writing a poem.

D.Endymion was about a real love story.小题4:While pursuing his dream of becoming a poet at first, John Keats was __________.

A.determined

B.experienced

C.knowledgeable

D.impatient小题5:What can we infer from the passage?

A.Keats’ family must have been very poor when he was young.

B.Edmund Spenser was the greatest poet in Keats’ time.

C.It is likely that Keats rewrote his poem Isabella.

D.The poem Hyperion wasn’t completed by Keats.

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