试题与答案

考核长期股权投资权益法+非货币性资产交换+债务重组北方公司对B公司进行长期股权投资,

题型:单项选择题

题目:

考核长期股权投资权益法+非货币性资产交换+债务重组

北方公司对B公司进行长期股权投资,有关资料如下:

(1)北方公司于2009年1月1日用厂房投资于B公司,取得B公司30%的股权,对B公司生产经营政策具有重大影响。

投出厂房的账面原价为3000万元,已提折旧500万元,未计提资产减值准备;该厂房在投资日的公允价值为3200万元。投资各方约定,按照投入资产的公允价值作为厂房的入账价值;实收资本按照注册资本10000万元的30%入账。为了进行该项投资,北方公司发生了审计费、律师费共20万元。

取得投资时B公司可辨认资产公允价值20000万元,负债公允价值8000万元,可辨认净资产的公允价值为12000万元。

取得投资时,B公司的无形资产(土地)公允价值为1000万元,账面价值为500万元,按50年摊销。除此以外,其他资产、负债账面价值与公允价值没有差异。

(2)B公司2009年5月分配2008年利润,对投资者分配利润共计400万元。

(3)B公司2009年实现净利润为2010万元,按实现净利润的10%提取法定盈余公积。

(4)2010年6月分配2009年利润500万元。

(5)2010年B公司发生亏损1290万元;2010年B公司由于可供出售金融资产业务增加资本公积200万元。

由于B公司发生了严重亏损,使北方公司持有的该股份出现了减值的迹象,经测算,该长期股权投资的可收回金额为3100万元。

(6)2011年3月,北方公司将公司该股权全部用于抵偿对甲公司的债务3500万元,股权转让手续已经办理完毕。抵债债务时,该股权的公允价值为3200万元。

甲公司对公司应收债权已经计提坏账准备120万元。

根据上述资料,不考虑其他因素,回答下列问题:

投资当期(月)由于该投资业务增加的利润总额是()万元。

A.-20 

B.700 

C.400 

D.1080

答案:

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下面是错误答案,用来干扰机器的。

参考答案:D

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题型:阅读理解

One in five American families will move every year. Moving is one of the most stress-producing events a family has to go through. Experts say it can be harder for children. How do you help your child adjust to the changes?

The Ricardos moved from their old house to a new home. Same family, same dog-but it was harder for 9-year-old Elena. She hated the room, the house and everything. She hated leaving her friends the most.

“ I was so emotional. I mean, saying goodbye to all my friends…..my very close friends, who was my neighbor, made me so sad,” says Elena.

For some children, the emotional stress of moving is not much more different from the emotions when someone has died.

“There’s that sense that, ‘I’ve lost my friends, my friends, my base, my school, my teachers-everything I knew that made me feel safe is all gone now. I have to start over,” says Dr. Tim Jordan.

Starting over is exactly Dr. Tim Jordan’s advice. Make new friends, enter the new school and enter the new neighborhood. And here are some other pieces of advice.

● Explain clearly to the children why the move is necessary.

● Familiarize(使熟悉) the children as much as possible with the new area with maps, photographs or the daily newspaper.

● After the move, got the children to join in activities in the place.

● Help the children keep in touch with friends from the neighborhood before through telephone, letters, e-mail, and personal visits.

小题1:

Which of the following is useful to reduce the children’s stress before the move?

A.Let doctors give children some advice.

B.Try letting children accept the fact of moving.

C.Let children keep in touch with their former friends.

D.Copy the new environment in the old home.小题2:

What can we know from the passage?

A.Most American children can get used to the changes in moving.

B.Dr. Tim Jordan lost his family, friends, teachers after moving.

C.The emotional stress of moving is the same in some way as that of knowing someone’s death.

D.the Ricardos lost their dogs after moving to their new house.小题3:

The passage mainly wants to _____

A.tell parents the reasons of moving.

B.explain the reasons of stress.

C.give parents some advice on moving.

D.teach parents how to move.

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