问题 单项选择题

20×8年1月2日,甲公司以货币资金取得乙公司30%的股权,初始投资成本为2000万元,投资时乙公司各项可辨认资产、负债的公允价值与其账面价值相同,可辨认净资产公允价值及账面价值的总额均为7000万元,甲公司取得投资后即派人参与乙公司生产经营决策,但无法对乙公司实施控制。乙公司20×8年实现净利润500万元,假定不考虑所得税因素,该项投资对甲公司20×8年度损益的影响金额为( )万元。

A.50

B.100

C.250

D.150

答案

参考答案:C

解析: 初始投资时投资成本2000万元<应享有的份额2100万元(7000×30%),差额计入营业外收入,乙公司20×8年实现净利润500万元,按照权益法核算,甲公司应确认投资收益150万元(500×30%),因此,该项投资对甲公司年度损益的影响金额为250万元(100+150)。

阅读理解

Growing up, I wanted to be just like my mom. She was kind. People always seemed to feel comfortable in her presence. For years, she was a volunteer in our community. I loved going to the local nursing home with her where she taught a ceramic class.

On one summer day, Mama told me to get changed and meet her at the car.

I had planned to spend the day at the lake with friends. Why did she have to ruin everything? I imagined the cool lake water. Irritated, I climbed into the car and slammed the door shut. We sat in silence. I was too upset to make conversation.

“Tasha, would you like to know where we are going?” Mama asked calmly.

“No,” I said.

“We are going to volunteer at a children’s shelter today. I have been there before and I think it would benefit you,” she explained.

When we reached the shelter, Mama rang the doorbell. Moments later, we were greeted by a woman. She led us to the front room where all of the children were playing. I noticed a baby whose body was scarred with iron marks. I was told it was because she wouldn’t stop crying. The majority of the children had noticeable physical scars. Others hid their emotional wounds.

As I took in my surroundings, I felt a gentle tug on my shirt. I looked down to see a little girl looking up at me. “Hi. You want to play dolls with me?” she asked. I looked over at Mama for reinforcement. She smiled and nodded. I turned back and said, “Sure.” Her tiny hand reached up and held mine, as if to comfort me.

My mom taught me a valuable lesson that summer. I returned to the shelter with her several times. During those visits, some of the children shared their troubled pasts with me and I learned to be grateful for what I had. Today as I strive to instill (逐渐灌输) these values in my own child, I reflect back to that experience. It was a time that I will never forget.

小题1:The author admired her mom for ________.

A.her kindness to others

B.her excellent teaching

C.her quality of honesty

D.her positive attitude to life小题2:According to Paragraph 3, when she was asked to go out with her mom, the author was ________.

A.excited

B.angry

C.surprised

D.worried小题3:From the passage we learn most children in the shelter ________.

A.were often punished by staff

B.weren’t allowed to go outside

C.were once treated badly

D.all suffered from mental illness小题4:The underlined word “reinforcement” in the passage is closest in meaning to “________”.

A.truth

B.help

C.comfort

D.support小题5:What lesson did the author learn from her experience?

A.To value what you take for granted.

B.To play with children is fun.

C.To love others is to love yourself.

D.To do as what your parents do.

单项选择题