问题 单项选择题

2012年1月1日,甲公司以3200万元的价格吸收合并乙公司,购买日乙公司可辨认资产公允价值为2900万元,假定乙公司没有负债和或有负债。合并当日乙公司所有资产被认定为一个资产组。2012年末经减值测试,计算确定合并产生商誉应分摊的减值损失为100万元。2013年5月,甲公司处置该资产组中的一项经营,取得款项500万元,处置时该项经营不含商誉的价值为400万元,该资产组剩余部分的价值为2800万元,不考虑其他因素,则甲公司处置该项经营后商誉的账面价值为()万元。

A.300

B.200

C.25

D.175

答案

参考答案:D

解析:合并商誉=3200-2900=300(万元),2012年末商誉的账面价值为200(300-100)万元,处置后商誉的账面价值为175(200×2800/3200)万元。

填空题
单项选择题

(A)

Next time a customer comes to your office, offer him a cup of coffee. And when you’re doing your holiday shopping online, make sure you’re holding a large glass of iced tea. The physical sensation of warmth encourages emotional warmth, while a cold drink in hand prevents you from making unwise decisions-those are the practical lesson being drawn from recent research by psychologist John A. Bargh.

Psychologists have known that one person’ s perception of another’ s "warmth" is a powerful determiner in social relationships. Judging someone to be either "warm" or "cold" is a primary consideration, even trumping evidence that a "cold" person may be more capable. Much of this is rooted in very early childhood experiences, Bargh argues, when babies’ conceptual sense of the world around them is shaped by physical sensations, particularly warmth and coldness. Classic studies by Harry Harlow, published in 1958, showed monkeys preferred to stay close to a cloth "mother" rather than one made of wire, even when the wire "mother" carried a food bottle. Harlow’ s work and later studies have led psychologists to stress the need for warm physical contact from caregivers to help young children grow into healthy adults with normal social skills.

Feelings of "warmth" and "coldness" in social judgments appear to be universal. Although no worldwide study has been done, Bargh says that describing people as "warm" or "cold" is common to many cultures, and studies have found those perceptions influence judgment in dozens of countries.

To test the relationship between physical and psychological warmth, Bargh conducted an experiment which involved 41 college students. A research assistant who was unaware of the study’s hypotheses, handed the students either a hot cup of coffee, or a cold drink, to hold while the researcher filled out a short information form: The drink was then handed back. After that, the students were asked to rate the personality of "Person A" based on a particular description. Those who had briefly held the warm drink regarded Person A as warmer than those who had held the iced drink.

"We are grounded in our physical experiences even when we think abstractly." says Bargh.

We can infer from the passage that().

A. abstract thinking does not come from physical experiences

B. feelings of warmth and coldness are studied worldwide

C. physical temperature affects how we see others

D. capable persons are often cold to others