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母公司2012年向子公司销售商品20000元，销售成本16000元；子公司购进的该商品本年全部未实现对外销售而形成年末存货。子公司年末发现该存货已部分陈旧，其可变现净值降至18400元，为此，子公司年末对该存货计提存货跌价准备1600元。母子公司所得税税率均为25%。 2013年子公司又从母公司购进存货30000元，母公司销售该商品的销售成本为24000元。子公司2012年从母公司购进的存货本期全部售出，销售价格为26000元；2013年从母公司购进存货销售40%，销售价格为15000元，另60%形成期末存货。2013年12月31日该内部购进存货的可变现净值为16000元，2013年年末计提存货跌价准备2000元。要求： 分析计算上述业务对2013年合并净利润的影响。

答案

参考答案：

上述业务对2013年合并净利润的影响=（26000-16000）-（26000-20000）×25%-4000×25%-（30000-24000）×25%+（15000-24000×40%）-（15000-30000×40%）×25%+（30000×60%-24000×60%）×25%=10000-6000×25%-4000×25%-6000×25%+5400-3000×25%+3600×25%=11550（元）

解析：

2012年购入商品在2013年影响应为： （26000-16000）【合并层面销售利润】- （26000 -20000）×25%【个别报表销售应交所得税影响】-4000× 25%【转回递延所得税的金额】（个别报表中转回1600×25%，合并抵消分录中转回2400×25%） 2013年购入商品在2013年影响应为： -（30000-24000）×25%【个别层面内部销售应交所得税影响】+（15000-24000×40%）【合并层面销售利润】- （15000 - 30000×40%）×25%【个别层面对外销售应交所得税影响】+（ 30000×60% - 24000×60%）×25%【剩余部分确认的递延所得税影响】

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                                                     Summer Holiday Fun 2010!

     The summer holidays are upon us again.Here is our guide to summer holiday fun in Peterborough!

     Peterborough Museum

     The Age of the Dinosaurs is the museum's main attraction this summer.Get up close to prehistoric

creatures via some great handson exhibits!Watch out for monsters lurking around every ember!The

museum is open from 10?00 am to 5?00 pm Monday to Saturday, and from 12?00 pm to 4?00 pm on

Sundays in August.

     Call 01733 864663 for details.

     Saxon Youth Club

     School holiday fun:Young people aged 13～19 will be able to produce their own music, compete in

sports activities, or try their hand at cooking at Saxon Youth Club, Saxon Community Centre, Norman

Road, Peterborough every Monday and Wednesday from 3?00 pm.PLUS an aeroball tournament will

take place on Thursday,12th August between 3?30 pm and 6?30 pm.

     Call 01353 720274 for details.

     Houghton Mill

    Through the Looking Glass-a new production of the family favorite on Monday 30th, August.Bring

rugs or chairs to sit on and a picnic if you wish to eat during the play.Gates open 5∶30 pm,

performance 6∶30 pm～8∶30 pm.Tea room will be open until the end of the interval.Adult ￡10.

Child ￡7.Family ￡20.

      Booking advisable on 0845 4505157.

     Farmland Museum and Denny Abbey

     Farmland Games:From Wellie Wanging to Pretend Ploughing matches, come and join the Farmland

Team.Collect your sporting stickers and create a colorful rosette that is fit for a winner!No need to book,

just turn up between 12?00 pm and 4?00 pm on Thursday,19th August.Suitable for children aged four

and above, each child should be accompanied by an adult and all activities are included in the normal

admission price.Tickets Cost:￡7 per child.

      For further information, call 01223 810080.

1. If you are interested in cooking, you can go to________.

A. Peterborough Museum  

B. Houghton Mill

C. Saxon Youth Club  

D. Farmland Museum

2. You want to watch the new play with your parents, so it will cost you________.

A. ￡7  

B. ￡17  

C. ￡27  

D. ￡20

3. Which of the following activities needs parents' company?

A. Playing farmland games.

B. Watching the new play.

C. Competing in sports activities.

D. Visiting the dinosaur exhibition.

4. If Tom comes to Peterborough Museum on August 19, he will have________to choose from for

   himself.

A. one activity  

B. two activities

C. three activities  

D. four activities
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