问题 问答题


长江公司和大海公司均为增值税一般纳税人企业,适用的增值税税率为17%;所得税均采用债务法核算,适用的所得税税率均为25%,合并前,长江公司和大海公司是不具有关联关系的两个独立的公司。有关企业合并资料如下:
(1)2010年12月20日,这两个公司达成合并协议,由长江公司采用控股合并方式将大诲公司进行合并,合并后长江公司取得大海公司60%的股份。
(2)2011年1月2日长江公司以固定资产、投资性房地产(系2009年12月自营工程建造后直接对外出租的建筑物)、交易性金融资产和库存商品作为对价合并了大海公司,其有关资料如下:

项目账面价值公允价值
固定资产5000(原价8000,累计折旧2000,减值准备1000)6000
投资性房地产6000(成本5000,公允价值变动1000)6980
交易性金融资产980(成本900,公允价值变动80)1000
库存商品8001000(不含增值税)
合计1478014980
(3)发生的直接相关费用为150万元,投出固定资产应交增值税1020万元。
(4)2011年1月2日大海公司可辨认净资产的公允价值为27000万元。(假定公允价值与账面价值相同),其所有者权益构成为:实收资本20000万元,资本公积2000万元,盈余公积500万元,末分配利润4500万元。
(5)2011年大海公司全年实现净利润3000万元。
(6)2012年3月5日股东会宣告分配现金股利 2000万元。
(7)2012年12月31日大海公司可供出售金融资产公允价值增加200万元。
(8)2012年大海公司全年实现净利润4000万元。
(9)2013年1月5日出售大海公司20%的股权,长江公司对大海公司的持股比例为40%,在被投资单位董事会中派有代表,但不能对大海公司生产经营决策实施控制。对大海公司长期股权投资应由成本法改为按照权益法核算。出售取得价款6600万元已收到。当日办理完毕相关手续。
要求:

确定购买日。

答案

参考答案:

解析:确定购买日 购买日为2011年1月2日。

单项选择题
阅读理解

阅读理解

     From the first use of the rocket to carry satellites into space to the setting up of space stations,

human beings have been putting great effort into space research. And so far, we have achieved many

successes. But there are still numerous tasks in front of us and we should not cease trying to progress.

     The international space station is an important step we should take in space exploration. It is not

only helpful but also essential. It provides a proper space environment for many experiments that we

have wanted to do for a long time. It is also a base for the observations of the earth and the universe. It

could also be an important base for later travel to the moon and Mars. In a word, if we want to explore

space more, the first thing we should do is to set up a space station.

     As the space station costs a lot of money, it is hard for one country alone to establish one. The USA

seems to be the only country that has the ability to build a space station alone, and it has tried to do so,

but not very successful. So it aggregated many other countries to work on it together. Though it is still

extremely expensive, it is much cheaper than doing it alone. It is really a job that needs everyone's effort

and will benefit everyone.

     But even so, the funds needed are still a big problem. As for the USA, it seems that it has too many

things to spend its money on. Although it is the richest country in the world, it has much debt every year.

It has to make arrangements about its finance, a try to find a balance in all these issues.

1. What is the author’s attitude towards building and developing the international space station?

A. Supportive.    

B. Doubtful.

C. Critical.  

D. Dissatisfied.

2. From Paragraph 2 we learn that __________.

A. the necessity of building the international space station is not realized now

B. many experiments have been done in the international space station

C. the international space station is necessary for people to explore space more

D. people have traveled to Mars from the international space station

3. Which of the following is NOT a reason for countries' cooperation in building the international

space station?

A. That it requires a lot of money.

B. That it needs everyone’s effort.

C. That it will benefit every participating country.

D. That it is too far away from the earth.

4. The underlined word "aggregated" in Paragraph 3 can be replaced by "__________".

A. united  

B. scolded

C. allowed  

D. forbade

5. Which of the following aspects about building the international space station is NOT mentioned in

the passage?

A. Difficulties.  

B. Cooperation.

C. Significance.  

D. Specific arrangements.