问题 单项选择题

甲公司20×9年年末所有者权益合计数为4735万元,2010年实现净利润1560万元,2010年3月分配上年股利630万元;2010年8月发现20×8年、20×9年行政部门使用的固定资产分别少提折旧200万元和300万元(达到重要性要求),假设按税法规定上述折旧不再允许税前扣除。甲公司自20×8年4月1日起拥有乙公司30%的股权(具有重大影响),2010年10月乙公司将自用房地产转换为采用公允价值模式计量的投资性房地产,该项转换导致乙公司所有者权益增加400万元;甲公司适用企业所得税税率25%,按净利润10%计提盈余公积。若不考虑其他因素,则甲公司2010年度“所有者权益变动表”中所有者权益合计数本年年末余额应列示的金额为( )万元。

A.5254
B.5285
C.5764
D.5884

答案

参考答案:B

解析: 因题中说前期差错,按税法规定上述折旧不再允许税前扣除,少提折1日200万元和300万元,导致净利润减少500万元,甲公司享有因房地产转换的所有者权益为400×30%万元。所以所有者权益合计数本年年末余额=4735+1560-630-500+(400×30%)=5285万元。

阅读理解

阅读理解。

     International Studies (BA)

     Key features

     ● Recognizes the "global community" (国际社会)

     ● Has close connections with practical research

     ● Much of the teaching is done in small discussion groups

     About the course

     The course gives you chances to know great power polities between nation states. It will provide more

space to study particular issues such as relationship among countries in the European Union, third world

debt, local and international disagreement, and the work of such international bodies as the United Nations,

the European Union, NATO, and the World Bank.

     The course puts theories into the working of the international system with close attention to particular

countries. You will also have a better knowledge of methods of solving the international problems.

     Related (相关的) courses

     BA (Hons) Community Management

     BA (Hons) Public Policy and Management

     Employment possibilities 

     International organizations

     International business

     Earth Science (BSc)

     Key features

     ● Based on key courses and the latest research findings

     ● Pays much attention to practical skills

     ● Offers chances for fieldwork (实地考察)

     About the course

     The demand for natural resources is becoming an increasingly serious problem for the future of mankind.

Graduates in Earth Science will play an important role in meeting this demand, and in knowing the meaning

of using the natural resources.

     The course covers geography and geology. You will carry out fieldwork in the UK and possibly overseas,

and a research in an area of interest to you in the final year.

     Related courses

     BSc (Hons) Geograhpy

     BSc (Hons) Geology

     Employment possibilities

     Mineral, oil, water or other related engineering industries

1. International Studies is a course in ______.

A. international business

B. international polities

C. international systems

D. international bodies

2. After taking the course of International Studies, the students will ______.

A. know how to settle international problems

B. have a greater ability to discuss theories

C. become practical and open-minded

D. have good jobs in any international organizations

3. Earth Science, as described in the second text, ______.

A. is attractive because of the chances for fieldwork

B. pays more attention to practical skills than theories

C. is built on important courses and the results of recent studies

D. encourages students to play a role in using natural resources

4. It can be inferred that the above two texts are written for the students who ______.

A. enjoy research work

B. are interested in overseas fieldwork

C. study in the UK

D. plan to choose courses

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