问题 单项选择题

A公司2010年发生以下业务:
(1)2010年1月1日,A公司以银行存款6000万元取得甲公司80%的股份并实施控制。投资时甲公司可辨认净资产公允价值为6400万元,账面价值为6000万元。2010年4月10日甲公司分派现金股利600万元;2010年12月31日甲公司实现净利润1200万元。
(2)A公司于2010年1月1日以3300万元购入乙公司30%股权并对其有重大影响。取得投资日,乙公司可辨认净资产公允价值为9000万元,账面价值为7000万元,差额为一项待摊销期限为20年的管理用土地使用权,2010年乙公司实现净利润为900万元,其中包括对A公司销售本企业产品的未实现内部销售净利润150万元。
假定A公司没有其他长期股权投资项目,且A公司与甲公司之间不存在关联关系。
要求:根据上述资料,不考虑其他因素,回答下列第13小题至第16小题。

在2010年12月31日A公司编制的合并报表中“长期股权投资”的金额是( )。

A.9300万元
B.3540万元
C.3495万元
D.9540万元

答案

参考答案:B

解析: 对甲公司的长期股权投资在合并工作底稿中已经抵销,则A公司合并报表中长期股权投资=对乙公司投资(个别报表权益法核算金额+逆流交易于合并报表的调整)=3300+(900-2000/20-150)×30%+150×30%=3300+195+45=3540(万元),合并报表中逆流交易存货成本上内部利润转换为投资价值。

完形填空
.
Section C
Directions: Read the following passage and choose the most suitable heading from A-F for each paragraph.  There is one extra heading which you do not need.
(D)
A. Promise behaviors
B. Attitude beats experience
C. Job-winning qualities
D. Employer and employee relation
E. Stable career choices
F. Importance of teamwork skills
Despite the economy, experts advice students to major in what interests them.
 
76.
Aware of the worst job market in more than 25 years, many students enrolling in colleges and universities this fall are considering majors that they believe will land them stable career. 
Students with degrees in nursing, health care, accounting, computer, general science and engineering report the most success in finding jobs. Those with degrees in finance, journalism, graphic design, and international relations have had tougher times, liberal arts graduates also struggle.
 
77.
Still career experts say students should major in whatever area most interests them, even if it’s a less specialized liberal arts field, such as Chinese and or sociology. In a national survey, communication, followed closely by a strong work ethic and team work skills, was rated at the most important qualities sought by employers. “Liberal arts teaches us how to learn. When we go out into the world of work, we are going to have to continue to learn,” said Dan Naegeli, director of the university of North Texas career center.
 
78.
Texas Health Resources uses a wide range of workers at its 14 hospitals and other sites. The 18,000 employees company hires about 2000 people a year. It looks for candidates with “promise (有前途的) behaviors,” human resource director Justin Clem said.
“The resume is great… Education is wonderful,” Clem said. “But when we interview, we really want to look at situations they were put into the past, what actions they took, and what were the results. Do these results really support treating other people with courtesy dignity and respect? And communicating clearly and earning people’s trust? And thinking before they act?”
 
79.
The company also looks for people who have record of providing service, said Janaelle Nowne, vice president of human resource. If a student mowed lawns or worked at a fast-food restaurant, she said, “ the things that we would want to hear is how you attended to providing service to people that you were working with and how you were attending to the quality of the products that you have. ”
“Experience is always helpful, but it is not always the guarantee that person is going to get the job,” she added. “We look at the behaviors and the attitude they bring in and their willingness to be a part of the team.”
 
80. 
Lockheed Martin has all sorts of jobs in all sorts of fields. One of the skills recruiters consider is the ability to work in teams.
“Most of what we do is problem solving, and you get people with different kinds of skills together to solve the problem,” said Norman Robbins, senior manager community relations. “If you are real bright but you can’t get along with anybody, you’re not going to be as successful as you will be if you can work in teams.”
单项选择题