问题 多项选择题

采用权益法核算时,下列各项中,会引起长期股权投资账面价值发生变动的有( )。

A.收到被投资单位分派的股票股利

B.被投资单位实现净利润

C.被投资单位以资本公积转增资本

D.计提长期股权投资减值准备

答案

参考答案:B,D

解析: 选项A只引起每股账面价值的变动,长期股权投资账面价值总额不发生变动;选项 B投资企业应增加长期股权投资的账面价值;选项C不影响其所有者权益总额的变动,投资企业无需进行账务处理;选项D使长期股权投资的账面价值减少。

阅读理解

A new system that scans customers’ fingerprints and deducts (扣除) the grocery bill from their bank accounts has taken supermarkets in southwestern Germany by storm and is being picked up by hardware stores, school restaurants and even bars are picking it up.

The Edeka supermarket chain is the first retail (零售) business in Germany to use the new system. “Almost a quarter of our customers pay with their fingers,” said an employee at the headquarters. Edeka has tried the system at 70 of its supermarkets and customers like it.

“At first we thought that only the young who really keep up with the latest technology would be interested, but we were wrong,” said Stefan Sewoester from IT Werke. “Almost two-thirds of the people who use the system are 40 and older,” he said.

IT Werke, a computer company, is one of the pioneers of fingerprint payment software in Germany. It has helped about 150 shops, restaurants and bars to put in the fingerprint scanning machines.

To sign up for the service, customers must have their fingerprints taken and leave their addresses and banking details with the shop. The shop then takes the cost of goods directly out of the customer’s bank account.

“It is a godsend for elderly people because they do not have to remember their pin-code to pay with their bank cards, or to look around for their glasses or cash.” Sewoester said.

The stores benefit from the system, too. It saves more than time in the check-out line. It also cuts out the hidden costs of accepting electronic card payments.

Fingerprint date profiling has long been used to control access and for other security purposes in Germany’s airports, laboratories and nuclear power plants. IT Werke plans to keep refining the retail use of the system. It wants to introduce fingerprint payment in school restaurants with an additional feature that might appeal to parents-they could disable their children’s access to junk food.

1. Which of the following can be the best title of the passage?

A. Pay with Fingers.                                                B. New Development in Technology.

C. Supermarket Revolution.                                 D. Change in Computer Software.

2. Most of the people who use the fingerprint system are ______.

A. youngsters                B. housewives               C. IT fans              D. the elderly

3. The underlined word “godsend” probably means ______.

A. great fortune     sent by God                          B. good luck sent by God

C. good things that happen unexpectedly                    D. gift sent by God

4. What do we know by inference from the passage?

A. Fewer shops will try the new software because of the cost.

B. The new service requires certain personal information.

C. IT Werke should be the largest computer company in Germany.

D. The new change in payment only benefits elderly people.

名词解释