问题 单项选择题

甲公司和乙公司为两个互不关联的独立企业,合并之前不存在投资关系。2010年3月1日,甲公司和乙公司达成合并协议,约定甲公司以固定资产作为合并对价,取得乙公司80%的股权。合并日,甲公司固定资产的账面原价为1680万元,已计提折旧320万元,已提取减值准备80万元,公允价值为1100万元:乙公司所有者权益账面价值为1200万元。在甲公司和乙公司的合并中,甲公司支付审计费等费用共计15万元。甲公司取得该项长期股权投资时的初始投资成本为( )万元。

A.1100
B.1115
C.1200
D.1215

答案

参考答案:A

解析: 非同一控制下的业合并,购买方在购买日应当按照企业合并会计准则确定的合并成本作为长期股权投资的初始投资成本。一次交换交易实现的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产的公允价值,甲公司取得该项长期股权投资时的初始投资成本为1100万元,甲公司支付审计费等费用直接计入当期损益。

选择题
阅读理解

For centuries, the body’s blood has been linked closely with the emotions.People who show no human emotions or feelings, are said to be cold-blooded killer.For example, the police are searching for a cold-blooded killer.He seems to kill for no reason, and no emotion, as if taking someone’s life as nothing.

Cold can affect other parts of the body.The expression “get cold feet” has nothing to do with cold or your feet.The expression means being afraid to do something you have decided to do.For example, you agree to be president of an organization.But then you learn that all the other officers have resigned, and all the work of the organization will be your responsibility.You are likely to get cold feet about being president when you understand the situation.

The expression “give someone the cold shoulder” probably comes from the physical act of turning your back toward someone, instead of speaking to him face to face.You may give a cold shoulder to a friend who has not kept a promise he made to you.Or, to someone who has lied about you to others.

A cold fish is not a fish.It is a person.But it is a person who is unfriendly, unemotional and shows no love or warmth.A cold fish does not offer much of himself to anyone.Someone who is a cold fish could be cold-hearted.Now a cold-hearted person is someone who has no sympathy.Several popular songs in recent years were about cold-hearted men or cold-hearted women who, without feelings, broke the hearts of their lovers.

Out in the cold means not getting something that everybody else got.A person might say that everybody but him got a pay raise---he was left out in the cold.And it is not a pleasant place to be.

小题1:There are _________ expressions related to cold that are mentioned in the passage.

A.3

B.4

C.6

D.7小题2:When you refuse to speak to a man and treat him in a distant way, you may express by “_________”.

A.I give him the cold shoulder

B.I think he is a cold-blooded man

C.I think he is a cold fish

D.I’m likely to get cold feet小题3: If Sue shows absolutely no reaction to those awful pictures of starving children in Africa, you will say _________.

A.she is a cold-blooded killer

B.she gets cold feet

C.she is a cold fish

D.she is out in the cold小题4:We can use the expression “__________” to describe a man who abandons or hurts his lover without mercy.

A.cold-blooded

B.cold shoulder

C.cold feet

D.cold-hearted小题5:The topic of this passage is about _________.

A.the relationship between cold and our body

B.some expressions about friendship

C.some expressions connected with cold

D.how cold weather comes into being