A公司2014年度发生如下业务：（1）5月30日，A公司将一项自用房屋_爱下问搜题

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问题多项选择题

A公司2014年度发生如下业务：（1）5月30日，A公司将一项自用房屋转换为以公允价值模式计量的投资性房地产，转换日该房产的原值是1500万元，已计提折旧700万元，公允价值为1000万元；（2）A公司有一个持股30%的联营企业B，本年B企业可供出售金融资产的公允价值上升100万元；（3）8月10日，A公司盘亏一批存货，经查，该批存货系外购用于生产产品，成本为80万元，未计提存货跌价准备，因管理人员疏忽导致该批存货被盗，A公司增值税税率为17%；（4）12月20日，A公司接受非关联方的无偿捐赠20万元。有关上述事项对A公司所有者权益的影响，正确的有（）。

A.A公司2014年末留存收益减少93.6万元

B.A公司2014年末留存收益减少73.6万元

C.A公司2014年末其他综合收益增加230万元

D.A公司2014年末资本公积增加200万元

答案

参考答案：B, C

解析：A公司2014年末留存收益减少额=80+80×17%-20=73.6（万元）；A公司2014年末其他综合收益增加额=1000-(1500-700)+100×30%=230（万元）；A公司2014年末资本公积增加额为0。

完形填空

短文填空阅读下面一段短文，然后在空白处写出适当的单词，单词首字母已经给出。[有的词请注意词形的变化！] （共12个空，做对一个得1分，共10分）

Everyone needs friends. We all like to feel close to someone. We can share 小题1:s with our friends and turn to them for help when we are in trouble. In a word, it is nice to have a friend to 小题2:t , laugh and do things with. Certainly, sometimes we need to be alone. We don’t always want people around. But we would feel 小题3:l if we never had a friend.

To make 小题4:f , you must be friendly. A cheerful person smiles. A smile always makes the others like you. Smile at someone and you are sure to get a smile 小题5:b from him.

Try to remember names. It 小题6:m your new friends feel happy when you call them by their names, 小题7:b you don’t forget them.

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There’s more good news for people who have friends. They live 小题11:l than people who don’t have. Why? It could be that they小题12:a happier. Being happy helps you stay well and it could be good just knowing that someone cares about you.

判断题

钢筋的接头宜设置在受力较小处。同一纵向受力钢筋可设置两个或两个以上接头。接头末端至钢筋弯起点的距离不应小于钢筋直径的10倍。