问题 单项选择题

A股份有限公司(本题下称A公司)为增值税一般纳税人,适用的增值税税率为17%;不考虑增值税以外的其他相关税费。A公司2007年至 2009年与投资有关的资料如下:
(1)2007年1月1日,A公司与N公司达成债务重组协议。A公司应收N公司账款的账面余额为4 000万元,已计提坏账准备200万元。由于 N公司发生财务困难,A公司与N公司达成债务重组协议,同意N公司以银行存款200万元、M专利权和所持有的B公司长期股权投资抵偿全部债务。根据N公司有关资料,M专利权的账面价值为500万元,已计提资产减值准备100万元,公允价值为500万元;持有的B公司长期股权投资的账面价值为2 800万元,公允价值(等于可收回金额)为3 000万元。A公司将所取得的专利权作为无形资产核算,并准备长期持有所取得的B公司股权(此前A公司未持有B公司股权,取得后,持有B公司40%股权,采用权益法核算此项长期股权投资)。当日,与上述业务有关的手续全部办理完毕。
2007年1月1日,B公司的可辨认净资产的账面价值总额为7 650万元,公允价值为8 100万元,差异产生的原因是当时B公司的无形资产公允价值为900万元,账面价值为450万元,无形资产的预计剩余使用年限为10年,净残值为零,按照直线法摊销。此外2007年1月1日B公司其他各资产公允价值等于账面价值,双方采用的会计政策、会计期间相同。
(2)2007年3月20日,B公司宣告发放2006年度现金股利500万元。并于2fir7年4月20日实际发放。2007年度,B公司实现净利润600万元。
(3)2008年12月31日,B公司因可供出售金融资产公允价值上升增加资本公积220万元(已扣除所得税的影响)。2008年度,B公司实现净利润900万元。
(4)2009年1月20日,A公司与D公司签订资产置换协议,以一幢房屋及部分库存商品换取D公司所持有的E公司40%的股份。A公司换出的房屋账面原价为2 200万元,已计提折旧为 300万元,已计提减值准备为100万元,公允价值为2 000万元;换出的库存商品实际成本为 200万元,未计提存货跌价准备,该部分库存商品的市场价格(不含增值税)和计税价格均为240万元。上述协议于2009年3月30日经A公司临时股东大会和D公司董事会批准,涉及的股权及资产的所有权变更手续于2009年4月1日完成。2009年4月1日,E公司可辨认净资产公允价值总额与账面价值均为5 500万元,双方采用的会计政策、会计期间相同。2009年度,E公司实现净利润的情况如下:
1月份实现净利润120万元;2月至3月份实现净利润220万元;4月至12月份实现净利润800万元。
(5)2009年8月29日,A公司与C公司签订协议,将其所持有B公司40%的股权全部转让给 C公司。股权转让协议的有关条款如下:
①股权转让协议在经A公司和C公司股东大会批准后生效;
②股权转让的总价款为6 300万元,协议生效日 C公司支付股权转让总价款的60%,协议生效后2个月内支付股权转让总价款的30%,股权过户手续办理完成时支付其余10%的款项。
2009年9月30日,A公司和C公司分别召开股东大会并批准了上述股权转让协议。当日,A公司收到C公司支付的股权转让总价款的60%。
2009年10月31日,A公司收到C公司支付的股权转让总价款的30%。截止2009年12月31日,上述股权转让的过户手续尚未办理完毕。
2009年度,B公司实现净利润的情况如下:1月至9月份实现净利润700万元;10月份实现净利润100万元;11月至12月份实现净利润220万元。除上述交易或事项外,B公司和E公司未发生导致其所有者权益变动的其他交易或事项。
(6)2010年3月2日,A公司为奖励本公司职工按市价回购本公司发行在外普通股100万股,实际支付价款800万元(含交易费用);3月20日将回购的100万股普通股奖励给职工,奖励时按每股6元确定奖励股份的实际金额,同时向职工收取每股1元的现金。
根据上述资料,回答下列问题(答案中单位用万元表示):

2008年12月A公司应调增长期股权投资的金额为( )万元。

A.430

B.88

C.342

D.408

答案

参考答案:A

解析: ①2008年12月31日
借:长期股权投资-B公司(其他权益变动)
88(220×40%)
贷:资本公积-其他资本公积 88
②2008年末
B公司调整后的净利润=900-45=855(万元),
A公司应确认的当期投资收益=855×40%=
342(万元)。
借:长期股权投资-B公司(损益调整) 342
贷:投资收益 342

解答题
阅读理解

Commencement (毕业典礼) is a time for idealism.

But economic reality is cruel everywhere; especially for new graduate. They have been told repeatedly that a college degree is an open sesame(芝麻) to the global economy. But that’s not necessarily so, according to new research by two economists at he Massachusetts Institute of Technology, Frank Levy and Peter Temin.

It is true that people with college degrees make more money than people without degrees. The gap has narrowed somewhat in recent years, which is disturbing. But the earning power of college graduates still far outpaces that of less-educated workers.

The bad news, though, is that a college degree does not ensure a bigger share of the economics pie for many graduates. In recent decades Mr. Levy and Mr. Temin show, only college-educated women have seen their income grow in line with economy wide gains in productivity. The earnings of male college graduates have failed to keep pace with productivity gains.

Instead, a huge share of productivity growth, which expands the nation’s income, is going to Americans on the top of the income scale. In 2005, the latest year with available data, the top of 1 percent of Americans---whose average annual income was $ 1.1 million--- took in 21.8 percent of the nation’s income, their largest share since 1929.

Administration officials, and other politicians and economists, often, believe that income inequality, reflects an education gap. But Mr. Levy and Mr. Temin show that in the case of men, the average bachelor’s degree is not enough to catch the rising tide of the global economy.

They argue that the real reason that inequality is worsening is the lack of strong policies that broadly distribute economic gains. In the past, for example, a more progressive income tax and unions promote equality. Positive measures have been eroding and new ones have not yet emerged, making the income gap even greater.

Mr. Levy and Mr. Temin conclude that only a new government policy can restore general prosperity. That’s a challenge to the nation’s leader and today’s graduates. America needs them to contribute to the development of the nation in global economy.

小题1:The passage is mainly about that _______.

A.there is a big income gap between female and male college graduates in America.

B.college graduates find it hard to find an ideal job after graduation in America.

C.research shows that American government should take measures to ensure income equality for college graduates

D.college degrees are losing value in America.小题2:What is the main idea of paragraph 5?

A.The whole nation has enjoyed a big income growth with the growth of productivity.

B.Much of the total income in America has been gained by a few very rich people.

C.A small part of people in America have income increase.

D.Upper class Americans contribute most to productivity growth.小题3:The underlined word “eroding” in paragraph 7 probably means _______.

A.being gradually destroyed by wind or rain

B.gradually reducing power

C.gradually disappearing

D.gradually not suitable小题4:We can infer from the passage that _______.

A.female college graduates have higher income than male ones.

B.female college graduates have benefited from some governmental measures to ensure their income growth.

C.income tax can grantee income equality.

D.new measures and policies have been taken to promote income equality.小题5:From the passage, some economists believe that the worsening income inequality is caused by ______.

A.lower college degree of college graduates

B.lack of proper governmental policies

C.gender discrimination

D.underdevelopment of economy and productivity.