问题 阅读理解

阅读理解。

     There lived a king who liked art. One day an artist offered to paint the most beautiful picture

in the world on the wall of his palace.

     So the king said,"All right,you may work on one of the walls in the new hall."

     Just then,another artist said, "Please allow me to work on the opposite wall. I shall make

exactly what that man will make on the opposite wall. Moreover,I shall do so without looking

at his work. I would even request you to have a thick curtain put up between the two walls so

that either of us cannot see the other."

     Everyone in the king's court,including the king and the first artist was intrigued. So the king

decided to give the second artist a chance.

     The following day,a thick curtain was put in place and both the artists got to work. The first

artist brought a regular supply of paint,oil and water. But the second one would come with a cloth

and a bucket of water every day.

     A month later the first artist said that his work was completed and invited the king to come.

     So the king sent a message to the second artist,saying he was coming to see their works that

evening.

     After seeing the first artist's wall,the king was very impressed with the painting and gave him

a huge sum of money as a reward. He then asked some people to remove the curtain.

     The same painting was seen on the opposite wall too! It was exactly like the one on the first

wall. But the second artist had not seen what was going on, on the other side of the curtain.

     The king gave the second artist a double reward,and then asked,"I am indeed very happy with

your work. But how did you do it?"

     The man said simply,"It's very easy!I just polished(擦亮) the wall every day!"

     It was a wall made of white marble(大理石)! The fellow polished it till it shone like a mirror.

The reflection of the painting across the room showed up in it!

1. A thick curtain was put up between the two walls to ________.

A. help them concentrate on their works

B. keep the first artist's painting secret

C. prevent their paintings from being seen by the king

D. make it hard for them to exchange ideas

2. Why did the king give the second artist more money?

A. He promised to give him a reward.

B. His painting was the best ever seen.

C. He painted better than the first artist.

D. The king thought he was very clever.

3. How was the king feeling when he saw the second wall?

A. Satisfied and curious.

B. Fascinated(着迷的) and doubtful.

C. Surprised and excited.

D. Delighted and excited.

4. The best title of the text is "________".

A. Two Artists

B. A King Who Loved Art

C. Whose Painting Is Better

D. The Paintings on the Wall

答案

1-4: BDAD

单项选择题 B型题
问答题


(凡要求计算的项目,除特别说明外,均列出计算过程,计算结果出现小数的,均保留小数点后两位小数。)
甲股份有限公司(本题下称“甲公司”)为上市公司,20×8、20×9年合并的有关资料如下:
(1) 20×8年11月20日,甲公司与无关联关系的乙公司签订购买乙公司持有的丙公司(非上市公司)60%股权的合同。合同规定:以丙公司20×8年12月31日评估的可辨认净资产价值为基础,协商确定对丙公司60%股权的购买价格;合同经双方股东大会批准后生效。
(2) ①以丙公司20×8年12月31日净资产评估值为基础,经调整后丙公司20×8年12月31日的资产负债表各项目的数据如下:

丙公司资产负债表
20×8年12月31日单位:万元
项目账面价值公允价值
资产:
货币资金14001400
存货20002000
应收账款38003800
固定资产24004800
无形资产16002400
资产合计1120014400
负债和股东权益:
短期借款800800
应付账款16001600
长期借款20002000
负债合计44004400
股本2000
资本公积3000
盈余公积400
未分配利润1400
股东权益合计680010000
上表中公允价值与账面价值不相等的资产情况为:固定资产为一栋办公楼,预计该办公楼自20×9年1月1日起剩余使用年限为20年、净残值为零,采用年限平均法计提折旧;
无形资产为一项土地使用权,预计该土地使用权自20×9年1月1日起剩余使用年限为10年、净残值为零,采用直线法摊销。
假定该办公楼和土地使用权均为管理用资产。
②经协商,双方确定丙公司60%股权的价格为7000万元,甲公司以一项固定资产(不动产)和一项土地使用权作为对价。甲公司作为对价的固定资产20×9年1月1日的账而原价为2800万元,累计折旧为600万元,计提的固定资产减值准备为200万元,公允价值为4000万元;作为对价的土地使用权20×9年1月1日的账面原价为2600万元,累计摊销为400万元,计提的无形资产减值准备为200万元,公允价值为3000万元。
20×9年1月1日,甲公司以银行存款支付购买股权过程中发生的直接相关费用200万元。
③甲公司和乙公司均于20×9年1月1日办理完毕上述相关资产的产权转让手续。
④甲公司于20×9年1月1日对丙公司董事会进行改组,并取得控制权。
(3) 丙公司20×9年实现损益等有关情况如下:
①20×9年度丙公司实现净利润1 000万元,当年提取盈余公积100万元,未对外分配现金股利。
②20×9年1月1日至20×9年12月31日,丙公司除实现净利润外,未发生引起股东权益变动的其他交易和事项。
(4) 20×9年6月30日,甲公司以1376万元的价格从丙公司购入一台管理用设备;该设备于当日收到并投入使用。该设备在丙公司的原价为1400万元,预计使用年限为10年,预计净残值为零,已使用2年,采用年限平均法计提折旧,已计提折旧280万元,未计提减值准备。甲公司预计该设备尚可使用8年,预计净残值为零,仍采用年限平均法计提折旧。
(5) 20×9年,甲公司向丙公司销售A产品100台,每台售价10万元,价款已收存银行。A产品每台成本6万元,未计提存货跌价准备。20×9年,丙公司从甲公司购入的A产品对外售出40台,其余部分形成期末存货。
20×9年末,丙公司进行存货检查时发现,因市价下跌,库存A产品的可变现净值下降至560万元。丙公司按单个存货项目计提存货跌价准备,存货跌价准备在结转销售成本时结转。
(6) 其他有关资料:
①甲公司和丙公司的所得税税率均为25%。
②甲公司按照净利润的10%提取盈余公积。
③甲公司合并丙公司为免税合并。
④税法规定,企业的资产以历史成本作为计税基础。
[要求]

和(2),计算甲公司对丙公司长期股权投资的入账价值并编制相关会计分录。