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问题 单项选择题

甲公司于2015年1月1日与乙公司签订协议，以1000万元购入乙公司持有的B公司20%股权从而对B公司具有重大影响。投资日B公司可辨认净资产账面价值与公允价值均为6000万元。2015年B公司实现净利润600万元，B公司持有可供出售金融资产公允价值增加计入其他综合收益的金额为100万元，无其他所有者权益变动。甲公司2016年1月2日将该投资以1400万元转让，不考虑其他因素，甲公司转让B公司股权投资时应确认的投资收益为（）万元。

A.1340

B.60

C.80

D.40

答案

参考答案：C

解析：2015年12月31日长期股权投资账面价值=1000+（6000×20%-1000）+600×20%+100×20%=1340（万元），甲公司转让B公司股权投资时应确认投资收益=售价1400-账面价值1340+其他综合收益转入100×20%=80（万元）。

单项选择题

This was one of my experiences (1) . When I was in my 30s, I was working for a large international company which had its head office in London. I was working in the (2) department.
The company had a training centre which was just outside London. Different courses were held there throughout (3) and I (4) go on one training course a year. These usually started (5) a Sunday evening and lasted six days.
Once I was (6) a week’s training course with about forty (7) sales people. I was in the bar on the Friday evening and suddenly a woman who was (8) behind the bar asked mea curious question. "I hope you don’t (9) my asking," she said, "but I’ve been (10) about it all week. Have you got a sister (11) Mary" The woman’s name was June. And she used to do various jobs at the training centre. She worked in the office, she organized all the food and drink for the centre and she worked in the bar at lunchtime and in the evening.
My answer (12) June’s question was "Yes", and June said, "I thought (13) . I met her last September when she was organizing a course here. " At that time, my sister was working for (14) company but in a different part of the country. That was (15) she came to be at the training centre.
(16) surprised me was how June guessed we were brother and sister. Three things made it even more (17) . First, she had met my sister six months before she met me. Second, they have about sixty new people every week at the training centre. So about one thousand five hundred people had (18) the centre in those six months. And (19) , my sister is married, so she doesn’t have the same family name as me.
We’re not (20) , but I guess we must look quite like each other.

A．All
B．What
C．That
D．It
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单项选择题

下列关于农行作为汇款行的预付货款项下进口押汇业务融资比例表述错误的是（）。

A.对于信用等级在AA+级（含）以上的客户，融资金额最高不得超过进口贸易合同约定预付款金额的90%

B.对信用等级在AA+级以下的客户，融资金额最高不得超过进口贸易合同约定预付款金额的70%

C.对信用等级为BBB-级（含）以下的客户，融资金额最高不得超过进口贸易合同约定预付款金额的70%

D.办理符合总行规定的低信用风险信贷业务条件的预付货款项下进口押汇业务，融资金额可放宽至进口贸易合同约定的预付款金额全额
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