问题 单项选择题

金融犯罪的主体是指实施了金融犯罪行为,应当承担刑事责任的人。以下( )不可以成为金融犯罪的主体。

A.达到了法定的刑事责任年龄的自然人

B.具有刑事责任能力的人

C.未达到法定刑事责任年龄的自然人

D.实施了金融犯罪行为的单位主体

答案

参考答案:C

问答题

甲股份有限公司(以下简称甲公司)2002年至2004年投资业务有关的资料如下:

(1) 2002年1月1日,甲公司以银行存款3 300万元从二级市场购入乙公司股票2 000万股,进行长期投资,不考虑相关税费。购入后,甲公司持有乙公司有表决权股份的10%,对乙公司的财务和经营政策没有重大影响。 2002年1月1日,乙公司所有者权益为28 000万元。

(2) 2002年5月10日,乙公司宣告发放2001年度现金股利2000万元,并于5月25日发放。

(3) 2002年度,乙公司实现净利润1 300万元。

(4) 2003年5月11日,乙公司宣告发放2002年度现金股利600万元,并于5月26日发放。

(5) 2003年度,乙公司实现净利润2 000万元。

(6) 2004年1月1 日,甲公司又以银行存款6 400万元从二级市场购入乙公司股票4 000万股,进行长期投资,不考虑相关税费。甲公司占乙公司有表决权股份的比例由10%增加到 30%,对乙公司的财务和经营政策有重大影响。 2004年1月1日,乙公司所有者权益为28 700万元。

(7) 2004年5月5日,乙公司宣告发放2003年度现金股利1 000万元,并于5月20日发放。

(8) 2004年度,乙公司接受捐赠并进行会计处理后,资本公积增加了1 200万元。

(9) 2004年度,乙公司发生净亏损4 000万元。

(10) 2004年12月31日,甲公司对乙公司长期股权投资发生减值,可收回金额为7 800万元。

假定:

①甲公司初始投资和追加投资产生的股权投资借方差额分别按10年于年末平均摊销;

②不考虑长期股权投资核算由成本法转为权益法追溯调整时股权投资差额的摊销对所得税的影响;

③除上述交易或事项外,乙公司未发生导致其所有者权益发生变动的其他交易或事项;

④甲公司和乙公司适用相同的所得税税率。

要求:

编制甲公司上述(1)、(2)、(4)业务相关的会计分录。

阅读理解

阅读理解。

     Some people believe that international sport brings about good will between the nations and that if

countries play games together they will learn to live together. Others say that the opposite is true: that

international contests encourage false national pride and lead to misunderstanding and hatred. There is

probably some truth in both arguments, but in recent years the Olympic Games have done little to support

the view that sport encourages international brotherhood. Not only was there the terrible incident (事件)

with the murder of athletes, but the Games were also ruined by those incidents caused mainly by minor

national contests.

     One country received its second-place medal with great anger after the hockey (曲棍球) final. There

had been noisy scenes at the end of the hockey match, the losers objecting to the final decisions. They

were certain that one of their goals should not have been dismissed and that the opposite side's victory

was unfair. Their manager was angry when he said:"This wasn't hockey. Hockey and the Intemational

Hockey Society are finished." The president of the society said later that such words could result in the

pause of the team for at least three years.

     The American basketball team announced that they would not give away first place to Russia, after

a fighting end to their contest. The game had ended in quarrel. It was thought at first that the United States

had won, by a single point, but it was announced that there were three seconds still to play. A Russian

player then threw the ball from one end of the court to the other, and another player beat it into the basket.

It was the first time the USA had ever lost an Olympic basketball match. The judges discussed the matter

for four and a half hours before announcing that the result would stand. The American players then

decided not to receive the silver medals.

     Incidents of this kind will continue as long as sport is played for honors or money rather than for the

love of the game. The suggestion that sportsmen should compete as individuals (个人), or in non-national

teams, might be too much to hope for. But in the present organization of the Olympics there is far too

much that encourages dangerous nationalism.

1. According to the author, recent Olympic Games have ____.

A. brought about goodwill between the nations

B. made only false national pride

C. hardly showed any international friendship

D. led to more and more misunderstanding and hatred

2. What did the manager mean by saying "...Hockey and the International Hockey Society are finished"?

A. His team would no longer take part in international games.

B. Hockey and the society are both ruined by the unfair decisions.

C. There should be no more hockey matches organized by the society.

D. The society should be dismissed.

3. The author gives the two examples in Paragraphs 2 and 3 to show ____.

A. how false national pride leads to undesirable incidents in international games

B. that sport men have been more troublesome than they used to be

C. that competitiveness in the games discourages international friendship

D. that unfair decisions are common in Olympic Games

4. What conclusion can be drawn from the passage?

A. The organization of the Olympic Games must be improved.

B. Athletes should compete as individuals in the Olympic Games.

C. Sport should be played competitively rather than for the love of the game.

D. International contests lead to misunderstanding between nations.