问题 单项选择题

2014年1月1日,甲公司以1800万元自非关联方购入乙公司100%有表决的股份,取得对乙公司的控制权;乙公司当日可辨认净资产的账面价值和公允价值均为1500万元。2014年度,乙公司以当年1月1日可辨认净资产公允价值为基础计算实现的净利润为125万元,未发生其他影响所有者权益变动的交易或事项。2015年1月1日,甲公司以2000万元转让上述股份的80%,剩余股份的公允价值为500万元。转让后,甲公司能够对乙公司施加重大影响。不考虑其他因素,甲公司因转让该股份计入2015年度合并财务报表中投资收益项目的金额为()万元。

A.560

B.575

C.700

D.875

答案

参考答案:B

解析:

【解析】2014年1月1日合并时产生的商誉=1800-1500100%=300(万元);本题是处置子公司丧失控制权的情况下,2015年1月1日处置长期股权投资在合并报表中确认的投资收益=(处置对价+剩余股权公允价值)-(享有原子公司自购买日开始持续计算的可辨认净资产的份额+商誉)+其他综合收益结转份额=(2000+500)-(1500+125+300)100%=575(万元)。【知识点】丧失控制权合并报表投资收益

阅读理解

阅读理解

     One day an Australian farmer, Joe, saw a bright light in the sky.①The light came nearer and nearer and suddenly

Joe saw that it was a spaceship. The spaceship landed in a field quickly.    The door of the spaceship opened and two

strange beings climbed out.②They seemed to be half man and half bird. Joe was afraid of them. He tried to run away.

But the spacemen walked towards him, picked him up and carried him into the spaceship. They put wires(电线) from

a machine onto his head and they could speak to him in English.

     They asked him some questions about the earth. "We are from Venus," they said, "but it's getting very hot there. A

lot of our people are dying and we don't have much time left. We are trying to find a new home."

     After some time they③freed Joe and at last the spaceship took off and could not be seen again. Joe told his friends

about the spaceship, but no one believed his story.

     "You'll believe me one day," Joe told them. "The spaceman will come back..."

1. 翻译①处画线部分句子

    _______________________________.

2. 不改变句意,改写②处句子

    _______________________________.

3. According to the conversation between Joe and the aliens, what do we know about Venus?

    _______________________________.

4. ③处单词的意思是_____

A. let…go

B. paid no money

C. took away

D. locked

5. 用文中的两个词填空。

    (1) Some people _____ in everlasting life after death.

    (2)The girls are _____ of going out at night.

单项选择题 A1/A2型题