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问题 多项选择题

2013年1月2日，甲公司以货币资金取得乙公司30%的股权，作为长期股权投资核算初始投资成本为4000万元；当日，乙公司可辨认净资产公允价值为14000万元，与其账而价值相同。甲公司取得投资后即派人参与乙公司的生产经营决策，但未能对乙公司形成控制。乙公司2013年实现净利润1000万元。假定不考虑所得税等其他因素，2013年甲公司下列各项与该项投资相关的会计处理中，正确的有（）。

A.确认商誉200万元

B.确认营业外收入200万元

C.确认投资收益300万元

D.确认资本公积200万元

答案

参考答案：B, C

解析：初始投资成本4000万元小于取得投资时享有的被投资单位可辨认净资产公允价值份额4200（14000×30%）万元，应确认营业外收入200（4200-4000）万元；2013年甲公司应确认投资收益=1000×30%=300（万元）。

阅读理解
Singapore’s public transport system (公共交通系统) is one of the best in the world, so you should have no problem finding your way around like a local. There are three main forms of public transport here that you would find in any other big city--trains, buses and taxis.

TRAINS
Trains run from 6 a.m. to midnight. Single trip tickets start at 80 cents. If you buy an EZ-Link card for $15, you can take the trains and buses as you like. If you need more information, just call Transit Link at 18007674333.
BUSES
There are several bus services in Singapore and fares（车费）start at 80 cents. Be sure to always ask the driver the cost of your ticket as he cannot give you changes. If you need help, just call Transit Link at 18007674333.


TAXIS
There are three main taxi companies--City Cab（65522222），Comfort（65521111）and Tibs（65528888）.Booking can also be made easily by calling the number above.
RENTAL（租）CARS
Driving in Singapore is a pleasure and if you like to travel as you like, renting a car is a good choice. Renting takes away the trouble of getting to places around Singapore. Just sit back and enjoy the city. It also means you’ll get to see a lot more than a train or a bus won’t let you see. For car rental, call Avis on 6567371668.

根据短文内容，选择最佳答案，并在答题卡上按要求作答。
小题1: Buy an EZ-Link card, and you can take __________.
A．both buses and trainsB．only trains
C．both buses and taxisD．only rental cars
小题2:What is a good choice if you want to travel freely in Singapore?
A．To take a bus.B．To take a train.
C．To rent a car.D．To take a taxi.
小题3:If you need to rent a car, you may call __________.
A．65528888 B．6567371668
C．18007674333 D．65522222
小题4:The passage mainly talks about __________ in Singapore.
A．how to rent a carB．how to take a bus
C．3 taxi companiesD．public transport system
小题5: From the passage, which sentence is true?
A．A local has some trouble finding his way around.
B．It’s much cheaper to go around by bus than by train.
C．You can see a lot more in Singapore only by renting a car.
D．It’s easy and convenient for visitors to travel in Singapore.
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多项选择题

以内阁 * * 大臣的身份参拜靖国神社的首相是（）。

A.三木武夫

B.福田纠夫

C.中曾根康弘

D.桥本龙太郎

E.小泉纯一郎
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