问题 阅读理解

阅读理解。

     Mr. Turner likes fishing. It is his favorite sport. He often fishes for hours without catching anything.

But this does not worry him. Some fishermen couldn't catch fish. Sometimes they catch old boots or

rubbish ( 靴子或垃圾), Mr. Turner is even worse than the fishermen. He never catches anything-not

even old boots. After he spends the whole morning on the river, he always goes home with an empty

bag.

     "You must give up fishing!" his friend says, "It is a waste ( 浪费 )of time."

      "But they don't realize( 意识到 )one important thing. I'm not really interested in fishing. I am only

interested in sitting in a boat and doing nothing at all. It can make me forget the noise of the city and live

quietly for some time." he always says to himself.

1. Mr Turner always goes fishing because             . 

A. he could sell the fish and get some money

B. he thinks it is a good sport

C. he could cook the fish for supper

D .he could sit in a boat

2. Mr Turner 1ikes to fish .

A. by the river

B. in a boat on the river

C. in the river

D. with other fishermen

3. He always goes home with an empty bag because .

A. he couldn't fish at all

B. there are not any fish in the river

C. he gives the fish to others fishermen

D. he doesn't pay attention to fishing at all

4. His friend tells him when they know he couldn't catch anything.

A. to learn how to fish

B. to change the way fishing

C. not to fish any more

D. to buy some fish

5. From the story we know .

A. Mr. Turner lives in the country

B. Mr. Turner is a good fisherman

C. Mr. Turner is not good at fishing

D. Mr. Turner doesn't like the noise in the city

答案

1-5 BBDCD

问答题

甲公司为上市公司,20×8年度、20×9年度与长期股权投资业务有关的资料如下: (1)20×8年度有关资料 ①1月1日,甲公司以银行存4000万元和公允价值为3000万元的专利技术(成本为3200万元,累计摊销为640万元)从乙公司其他股东受让取得该公司15%的有表决权股份,对乙公司不具有重大影响,作为长期股权投资核算。乙公司股份在活跃市场中无报价,且公允价值不能可靠计量。此前,甲公司与乙公司及其股东之间不存在关联方关系。当日,乙公司可辨认净资产公允价值和账面价值均为40 000万元。 ②2月25日,乙公司宣告分派上年度现金股利4000万元;3月1日甲公司收到乙公司分派的现金股利,款项存入银行。 ③乙公司20×8年度实现净利润4700万元。 (2)20×9年度有关资料 ①1月1日,甲公司以银行存款4500万元从乙公司其他股东受让取得该公司10%的股份,并向乙公司派出一名董事。 当日,乙公司可辨认净资产公允价值为40 860万元;X存货的账面价值和公允价值分别为1200万元和1360万元;其他资产、负债的公允价值与账面价值相同。 ②3月28日,乙公司宣告分派上年度现金股利3800万元,4月1日,甲公司收到乙公司分派的现金股利,款项存入银行。 ③12月31日,乙公司持有的可供出售金融资产公允价值增加200万元,乙公司已将其计入资本公积。 ④至12月31日,乙公司在1月1日持有的X存货已有50%对外出售。 ⑤乙公司20×9年度实现净利润5000万元。 其他相关资料:甲公司与乙公司采用的会计期间和会计政策相同;均按净利润的10%提取法定盈余公积;甲公司对乙公司的长期股权投资在20×8年末和20×9年末均未出现减值迹象;不考虑所得税等其他因素。 要求: (答案中的金额单位用万元表示)

编制甲公司20×8年度与长期股权投资业务有关的会计分录。

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