问题 不定项选择

甲公司为一家上市公司,2012年对外投资有关资料如下:

(1)1月7日,甲公司以银行存款购买A公司发行的股票200万股准备长期持有,实际支付价款10000万元,另支付相关税费120万元,占A公司有表决权股份的30%,能够对A公司施加重大影响,投资时A公司可辨认净资产公允价值为30000万元(各项可辨认资产、负债的公允价值与账面价值相同)。

(2)1月20日,甲公司购入B公司股票,并将其划分为交易性金融资产。支付价款1600万元(其中包含宣告但尚未发放的现金股利40万元),另支付相关交易费用4万元。

(3)5月5日,甲公司收到B公司发放的现金股利40万元并存人银行。

(4)6月30日,甲公司持有B公司股票的公允价值为1840万元。

(5)7月15日,甲公司持有的B公司股票全部出售,售价为2000万元,款项存入银行,不考虑相关税费。

(6)A公司2012年实现净利润5000万元。

(7)A公司2012年年末因可供出售金融资产公允价值变动增加资本公积700万元。假定除上述资料外,不考虑其他相关因素。

要求:

根据上述资料,回答下列题。

根据资料(2),下列说法正确的有()。

A.该交易性金融资产的成本是1604万元

B.该交易性金融资产的成本是1564万元

C.该交易性金融资产的成本是1560万元

D.该交易性金融资产的成本是1600万元

答案

参考答案:C

解析:

购买交易性金融资产时,所支付价款中包含已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息的,应单独确认为应收项目,记入“应收股利”或“应收利息”科目。取得交易性金融资产所发生的相关交易费用应当在发生时计入投资收益。

会计分录:

借:交易性金融资产一成本1560

应收股利40

投资收益4

贷:银行存款1604

阅读理解

阅读与表达。

阅读下面的短文,根据各小题要求作答。

                                                               Millionaire at 14

     Farrah Gray, a self-made millionaire by age 14, recognizes there's more to richness than money alone.

     Not too many people become entrepreneurs, published authors, producers and philanthropists in their

lifetime. But don't tell that to Farrah Gray.

     Gray's rise in the business world is an unlikely story. Growing up poor on Chicago's Southside, Gray

said he used to dream he would one day look from his office onto the streets of Manhattan. He dreamed

of giving speeches that would inspire millions and making enough money to ensure that his mother didn't

have to work two jobs.

     It didn't take Gray very long to _______. At age 14, Gray became a self-made millionaire when his

company, Farr-Out Foods, which specialized in food targeted at young people, gained more than $1.5

million in sales. Shortly after, Gray sold his company for more than $1 million, but has continued working

to inspire others with his success.

     Gray's entrepreneurial spirit was developed at a young age. He started his first business at age 6, selling

homemade lotion door to door. Gray said he experienced a thrill from selling something he helped create

and was instantly hooked.

     "Ideas are the most precious thing that can come to you. Every big idea starts out small," he said.

     Since age 12, Gray has toured the United States sharing his experiences with audiences. Gray tells

audiences that it is important to"believe in yourself when no one else will."

      He has always made a great effort to inspire others to follow in his footsteps of success. His philosophy

is "success is a process that must be taken step by step." He details these steps in his bestselling book,

Reallionaire, which has made its way onto www.Amazon.com's bestseller list.

     An important staple of Gray's career has been his emphasis on philanthropy. His basic belief is, "The

more you have, the more you should give."

Questions:

1. Does Farrah Gray recognize there is more to richness than money alone?

____________________________________________________________________________

2. Why did Farrah Gray use to dream of making enough money when he was young?

____________________________________________________________________________

3. Complete the sentence in paragraph 4 within THREE words.

____________________________________________________________________________

4. According to the passage, what is Reallionaire?

____________________________________________________________________________

5. Translate the underlined sentence into Chinese.

____________________________________________________________________________

单项选择题 A1型题