问题 单项选择题

甲公司于2010年1月1日购入乙公司40%的股权,能够对乙公司施加重大影响。假定取得该项投资时,被投资单位各项可辨认资产、负债的公允价值等于账面价值,双方采用的会计政策、会计期间相同。

2010年9月9日,乙公司出售商品一批给甲公司,商品成本为400万元,售价为900万元,甲公司将购入的商品作为存货管理。至2010年末,甲公司已将该批存货的20%出售给外部第三方;2011年,甲公司将该批存货的剩余部分全部出售给外部第三方。乙公司2011年实现净利润1600万元。假定不考虑所得税等因素,则甲公司2011年应确认的投资收益为()万元。

A.800

B.480

C.600

D.680

答案

参考答案:A

解析:甲公司2011年应确认的投资收益=[1600+(900-400)×80%]×40%=800(万元)。

完形填空

Directions: Read the following passage. Complete the diagram by using the information for the passage. Write NO MORE THAN 3 WORDS for each answer.

Aids today

Aids, the short form for acquired immune deficiency syndrome, is caused by a virus called HIV, which enters a person’s blood and attacks the body’s immune (免疫的) system. There is no cure for HIV or Aids, and after a person has been infected, he or she will always carry the virus. Sometimes, infected people have no outward symptoms.

HIV and Aids are spreading across the world at a frightening rate, with about 14,000 people being infected daily. The virus is spread in three ways -- through unprotected sex, blood-blood contact and mother-to-child transmission. Unprotected sex is the most common way that the virus is spread, accounting for 75 percent of adult infections worldwide.

Although many people are familiar with Aids and how it is transmitted, more than a few people hold the view that HIV and Aids are an African problem because the infection rates there are very high. However, HIV and Aids are a problem all over the world. Since the disease was discovered in the 1980s, it has become a serious problem in many places, infecting over 60 million people worldwide. According to the World Health Organization estimates from 2005, more than 4 million children had died from Aids, and more than 14 million children had lost their parents to Aids. All of this makes it clear that something must be done to stop this deadly disease.

The government is working hard to control the Aids epidemic and has opened labs to test and monitor the disease. In 2003, the government also started providing free drugs for Aids patients in need.

The United Nations has been very involved in fighting HIV and Aids around the world for many years now. UNAIDS, an organization founded in 1996, helps prevent the spread of Aids. The work includes providing infected people with help from doctors and testing for people. The organization also offers programs that teach Aids prevention to young people and sets up treatment centers.

填空题