搜题请搜索小程序“爱下问搜题”
问题 单项选择题

甲公司和乙公司2009年至2010年发生以下业务：
(1)甲公司2009年1月1日投资500万元购入乙公司80%股权，涉及股权交易各方原无关联关系。乙公司当日可辨认净资产公允价值为500万元，账面价值为400万元，其差额为应在5年内摊销的无形资产，2009年乙公司实现净利润100万元：
(2)2010年乙公司分派现金股利60万元，2010年乙公司实现净利润120万元。
假设所有者权益其他项目不变。

在2010年期末甲公司编制合并报表调整分录时，按照权益法应将长期股权投资调整为( )。

A．596万元
B．726万元
C．564万元
D．580万元

答案

参考答案：A

解析： 在2010年年末，长期股权投资应调整为500+[100+120-60-(500-400)/5×2]×80%=596(万元)。

单项选择题 A1/A2型题

男性，47岁。腰背部疼痛10余天。性质为持续性胀痛，第3腰椎体处压痛，叩击痛阳性。MRI提示：第3腰椎体病变。B超提示：肝内增强回声影，血管瘤待排，胆囊息肉样病变。PET/CT检查见：左肺上叶舌段"斑条状"高密度，FDG代谢异常增高；纵隔淋巴结肿大，FDG代谢异常增高；第7颈椎、第2、3、7、8、9、10胸椎、双侧肩胛骨、胸骨柄、多根肋骨、左侧髂骨可见骨质破坏，FDG代谢异常增高。根据检查结果，最可能的诊断是（）。

A.淋巴瘤并肺及骨侵犯

B.骨肉瘤并肺及淋巴结侵犯

C.肝癌并纵隔淋巴结及骨转移

D.肺癌并纵隔淋巴结及骨转移

E.胆管癌并纵隔淋巴结及骨转移
查看答案
单项选择题

Our ape-men forefathers had no obvious natural weapons in the struggle for (1) in the open. They had neither the powerful teeth nor the p claws of the big cats. They could not (2) with the bear, whose strength, speed and claws (3) an impressive " small fire" weaponry. They could not even defend themselves (4) running swiftly like the horses, zebras or small animals. If the ape-men had attempted to compete on those terms in the open, they would have been (5) to failure and extinction. But they were (6) with enormous concealed advantages of a kind not possessed by any of their competitors.

In the search (7) the pickings of the forest, the ape-men had (8) efficient stereoscopic vision and a sense of color that the animals of the grasslands did not (9) . The ability to see clearly at close range permitted the ape-men to study practical problems in a way that lay far (10) the reach of the original inhabitants of the grassland. Good long-distance sight was (11) another matter. Lack of long-distance vision had not been a problem for forest-dwelling apes and monkeys because the (12) the viewpoint, the greater the range of sight-so (13) they had had to do was climb a tree. Out in the open, however, this simple solution was not (14) . Climbing a hill would have helped, but in many places the ground was flat. The ape-men (15) the only possible solution. They reared up as high as possible on their hind limbs and began to walk (16) . This vital change of physical position brought about considerable disadvantages. It was extremely unstable and it meant that the already slow ape-men became (17) still. (18) , they persevered and their bone structure gradually became (19) to the new, unstable position that (20) them the name Homo erectus, upright man.

1（）

A.survival

B.hunting

C.security

D.inhabitance
查看答案