问题 单项选择题


(由单选和多选组成。)

甲、乙、丙三个公司均为上市公司,有关资料如下:
1.丙公司2003年1月1日股东权益有关账户的贷方余额为:“股本”账户为 100000000元,“资本公积”账户为8000000元,“盈余公积”账户为8000000元,“利润分配—未分配利润”账户为4000000元。丙公司的股本由法入股60000000股、社会公众股40000000股组成。
2003年12月10日,丙公司因关联交易增加资本公积600000元。2003年度丙公司累计实现净利润14000000元,其中1-3月份实现净利润2000000元,4-9月份实现净利润 6000000元。
2003年12月31日,丙公司社会公众股股票的每股市价为4.13元。
2004年2月15日丙公司董事会做出年度利润分配决议:按2003年实现净利润的 10%、5%和5%分别提取法定盈余公积、任意盈余公积和法定公益金,不分配现金股利,也不用未分配利润转增股本。丙公司2003年年报于2004年2月20 B对外报出。
2.甲公司2003年1月1日持有丙公司法入股30000000股,其“长期股权投资—丙公司”账户的相关明细账户的借方余额为:“投资成本”为32000000元,“损益调整”为3000000元,“股权投资差额”为2400000元。股权投资差额的摊销期限尚剩4年,未计提长期股权投资减值准备。
甲公司于2003年4月1日与乙公司达成资产置换协议:以持有的丙公司15000000股法入股(公允价值为20000000元)换入乙公司的厂房一处,并收取补价500000元,假设整个交易过程中未发生其他相关税费。资产置换后,甲公司对丙公司的投资采用成本法核算。
3.乙公司在与甲公司的资产置换前未持有丙公司股票,用于资产置换的厂房账面原价22000000元,已提折旧3200000元,未计提减值准备,并将取得的丙公司的股权作为长期股权投资并采用成本法核算。
2003年10月1日,乙公司用银行存款8300000元购入丙公司社会公众股5000000股,使持有丙公司的股权比例达到20%,采用权益法核算。形成的所有股权投资差额合并按剩余9.5年的期限平均摊销,不考虑购买过程中发生的相关税费。
根据上述资料,回答下列问题:

甲公司因2003年4月1日的资产置换业务而换入的固定资产的入账价值为( )元。

A.18159375

B.18232500

C.18451875

D.18525000

答案

参考答案:C

阅读理解

阅读下列应用文及相关信息,并按照要求匹配信息。

首先请阅读下列中学生课外读物的封面及基本信息;

This book has information about practically anything and everything! If you have questions, it has a lot of answers. Packed with hundreds of facts, and all of the information you need to keep boredom away and handle schoolwork with ease.

It’s Khachaturian’s first day at Hills Village Middle School, and it’s shaping up to be the worst year ever. He tries to break every rule in his school’s Code of Conduct. Chewing gum in class – 5,000 points! Running in the hallway – 10,000 points! Pulling the fire alarm – 50,000 points!

This book by author James Patterson issued in 2013 for kids tells us that Georgia Khachaturian plans to be good at Hills Village Middle School in all the places her troublemaking brother failed. She’s even promised that she’ll quickly become one of the most popular girls in school.

Homework, heartache – middle school has no shortage of danger. The author of Worst – Case Scenario offers a survival guide for those who are facing or just about to face this big time in school and life. The handbook is packed with funny but useful tips for the trickiest situations in school.

Jamie wants to be the world’s greatest standup comedian – even if he doesn’t have a lot to laugh about these days. He’s living with his aunt and her evil son Steve. But he doesn’t let his situation get him down. He practices the craft of stand – up every day.

In this book, Khachaturian is accepted to art school and imagines a math – and – history – free fun zone. Wrong! It’s more competitive, and to score high in class, he needs to turn his boring life into the inspiration. But then he has to decide if he’s ready to turn his world upside down.

以下是购书者对这些书籍的简要评论。请将简要评论与封面及基本信息匹配起来。

小题1:This is a fantastic read full of funny stories of Khachaturian’s first day at school, I could actually put some faces on the characters in this book. My daughter is reading it now and laughing and talking about it to her friends for his silly things against regulation.

小题2:This book is popular with children, because it is full of stories to tell our kids how to be strong and realize his dream though in the worst situation. Jamie shares the secret of his troubled past instead of hiding behind his comedy act, which should be an example for youngster.

小题3:I like this read because it can teach kids how to face any unexpected dangers or happenings like taking charge of a too – busy homework schedule, dealing with a cold shoulder from a friend, avoiding cell phone disasters, and more. These tips are very useful.

小题4:Issued in 2013 for kids, this helpful book tells us readers a lot of information with facts of the heroine who is eager to be better than her brother, a troublemaker, in all fields at school. She also would like to be a well – received student in school as soon as possible.

小题5:I am  interested in this wonderful book because it shows our kids how to deal with competitive life in art school and how to get a very good mark in school when they enter a brand new grade. Also it tells them how to turn their dull school life into a lively one.

单项选择题