问题 问答题

某公司于2009年1月20日购入A公司5%的股权,以银行存款支付价款500000元,另支付相关税费2000元,并准备长期持有。2009年1月25日,根据公司发展战略,又以3000000元购入B公司30%的股权,并对B公司的生产经营决策具有重大影响。投资时B公司可辨认净资产的公允价值为10000000元。B公司2009年实现净利润800000元,于2010年2月宣告发放现金股利500000元,并于2010年4月发放现金股利。要求:

编制2010年4月收到现金股利的会计分录。

答案

参考答案:借:银行存款 150000 贷:应收股利 150000

阅读理解

Hi, Louis!

I’m writing to tell you something about the customs(风俗) and festivals.

Everyone loves holidays since one doesn’t need to go to school or work. Although all holidays mean no school and work, but not all of them are the same. On some of them you go out with friends; on others you stay home to eat, talk, and have fun with your family. For example in the USA, everyone thinks New Year’s Eve and New Year are both for playing with friends. Christmas is the time to stay home and exchange gifts with family members. The opposite (相反) is true in Japan though. For example, in Japan, New Year is for spending time with the family to eat, talk, have fun, and go to the temples. But Christmas is for boy and girl friends to go out and exchange gifts. Originally Christmas should be to celebrate(庆祝) the birth of Christ.

I have been interested in foreign customs since I was little. If you learn these different holiday customs, you will learn about different histories and cultures. This is much more interesting than learning them at the library from morning to evening.

Loves,

Judge the following sentence true(T) or (F)

小题1:Usually, nobody goes to school or works during holidays.

小题2:Christmas is the time to stay home to eat, talk and have fun with the family.

小题3:All the countries have the same way to celebrate the holidays.

小题4:Being interested in foreign customs means being interested in different histories and cultures.

小题5:This passage is about the customs and holidays in Japan.

解答题