问题 单项选择题

在我国,现金日记账和银行存款日记账要选用( )。

A.订本式账簿

B.活页式账簿

C.卡片式账簿

D.自己认为合适的账簿

答案

参考答案:A

阅读理解

Around the world there are some festivals that for some of us may sound bizarre.

In England they celebrate the rolling cheese race, which occurs every year during the last Monday in May. This festival’s characteristic is a contest where an official rolls cheese down a steep hill and festival- goers go chasing after it. The winner is the first one to reach and catch the cheese.

Another festival celebrated in England is the world championship of grimaces (鬼脸). It is a celebration that dates back to 1297 and is celebrated during the month of September. The task is to perform the best grimace using anything you can to win.

The worldwide championship of wife lifting is celebrated in Finland. The game is based on Viking traditions where a man should carry away his neighbor’s wife. According to the rules, any woman above 17 is considered as a wife, so if you are within this age, take care while visiting this country during the month of July.

Many of you have watched Pirates of the Caribbean and have known something about pirates. The 19th of September has been declared worldwide as the day to talk like a pirate. Plenty of people have celebrated it thanks to the publicity (宣传) on the Internet.

First staged in 1998, the Boryeong Mud Festival is an attraction that pulls more than a million visitors to the South Korean City. As you all know, the town is said to be rich in minerals, so there is no shortage of mud. Mud is trucked onto Daecheon Beach for tourists and locals to enjoy the festival to their best.

The Monkey Buffet Festival is held in Thailand to develop tourism. It’s an unusual feast held for about 600 monkeys. The Monkey Buffet Festival is held in honor of the Hindu gods Ram and Hanuman and involves 3,000 kilograms of vegetables and fruits being laid out for monkeys to stuff themselves.

小题1:What does the underlined word “bizarre” in Paragraph1 probably mean?

A.Dangerous

B.Strange

C.terrible

D.Familiar小题2:If a participant wants to win in the rolling cheese race, he / she should __________.

A.roll as much cheese down the hill as possible

B.find the largest piece of cheese rolling downhill

C.perform the best grimace when chasing the cheese

D.be the first one to catch the cheese rolling downhill小题3:According to the writer, a girl above 17 should be careful when enjoying __________.

A.the worldwide championship of wife lifting

B.the world championship of grimaces

C.the Boryeong Mud Festival

D.the Monkey Buffet Festival

多项选择题

2007年1月1日甲公司以银行存款7000万元取得乙公司60%的股权,当日乙公司可辨认净资产公允价值总额为14000万元(假定公允价值与账面价值相同)。2007年度乙公司实现净利润6000万元。乙公司一直未进行利润分配。2008年12月10日,甲公司将其持有的对乙公司长期股权投资60%中的1/2出售给某企业,出售取得价款6300万元,出售时的账面余额仍为7000万元,未计提减值准备,于当日办理完毕股权划转手续。当日乙公司可辨认净资产公允价值总额为26000万元。
除所实现净损益外,乙公司未发生其他计入资本公积的交易或事项。甲公司按净利润的 10%提取盈余公积。
在出售30%的股权后,甲公司对乙公司的持股比例为30%,在被投资单位董事会中派有代表,但不能对乙公司的生产经营决策实施控制。对乙公司长期股权投资应由成本法改为按照权益法核算(甲乙公司不具有关联关系)。
要求:根据上述资料,不考虑其他因素,回答下列第7至9题。

下列关于2008年12月10日甲公司处置乙公司股权后的处理正确的有( )。

A.2008年12月10日甲公司处置乙公司股权所取得的收益为2800万元

B.处置投资以后,对于剩余长期股权投资的成本与原投资时应享有被投资单位可辨认净资产公允价值份额之间的差额700万元应对长期股权投资的成本进行调整

C.处置投资以后按照持股比例计算享有被投资单位自购买日至处置投资日期间实现的净损益为1800万元,应调整增加长期股权投资的账面价值,同时调整期初留存收益

D.对于初始投资至处置投资期间被投资方可辨认净资产公允价值的变动除净利润的影响需要调整以外还要考虑其他权益变动的调整

E.对于初始投资至处置投资期间被投资方可辨认净资产公允价值的变动除净利润的影响需要调整以外不需要考虑其他权益变动的调整