问题 选择题

He is playing cards _________ his friends. [ ]

A. of                  

B. with              

C. and                  

D. to

答案

答案:B

问答题 简答题

新华公司于2012年1月1日以银行存款6600万元取得大海公司80%的股权,从而能够对大海公司实施控制。新华公司和大海公司在合并前不存在任何关联方关系,均按净利润的10%提取法定盈余公积。假定新华公司的会计政策和会计期间与大海公司一致。该项企业合并属于应税合并。

有关资料如下:

(1)2012年1月1日,大海公司账面股东权益总额为7700万元,其中股本为5000万元,资本公积为700万元,盈余公积为200万元,未分配利润为1800万元。可辨认净资产的公允价值为8000万元。

2012年1月1日,大海公司除一项管理用固定资产和一项管理用无形资产的公允价值和账面价值不同外,其他可辨认资产和负债的公允价值与账面价值均相同,购买日该项固定资产的公允价值为500万元,账面价值为300万元,预计尚可使用年限为10年,采用年限平均法计提折旧,预计净残值为零;该项无形资产购买日的公允价值为300万元,账面价值为200万元,预计尚可使用年限为5年,采用直线法摊销,无残值。

(2)2012年新华公司与大海公司之间发生的交易或事项如下:

2012年,新华公司向大海公司销售A产品100台,每台不含税售价为7.5万元,价款已收存银行。每台成本为4.5万元,未计提存货跌价准备。当年大海公司从新华公司购入的A产品对外售出40台,其余部分形成大海公司期末存货,期末大海公司未对剩余A产品计提存货跌价准备。

(3)2012年大海公司实现净利润620万元,宣告并分派2011年现金股利100万元;大海公司因持有可供出售金融资产确认资本公积200万元。

(4)2013年新华公司与大海公司之间发生的交易或事项如下:

2013年,大海公司对外售出A产品30台,其余部分形成期末存货,期末未发生减值。

(5)2013年大海公司实现净利润450万元,宣告并分派2012年现金股利200万元;大海公司对外出售上期持有的可供出售金融资产使得资本公积减少200万元。

(6)其他相关资料:

①新华公司、大海公司均系增值税一般纳税人,适用的增值税税率均为17%。

②不考虑与合并现金流量表相关的抵销调整分录。

③不考虑除增值税外的其他相关税费。

要求:

(1)编制新华公司2012年合并财务报表的相关调整抵销分录。

(2)编制新华公司2013年合并财务报表的相关调整抵销分录。

(答案中的金额单位以万元表示)

单项选择题

Horse thieves, cattle rustlers, bank robbers, train and stagecoach robbers, highwaymen, murderers, these were but some of the criminals who infested the American frontier during the 19th century. In English legend Robin Hood can be considered a bandit, but the outlaws of the Old West were far more violent men and women without any scruples when it came to taking property or life.
The careers of many outlaws have been glamorized through fictional accounts of their deeds and their exploits have been the basis for many movie scripts.
The era of the American outlaw lasted about 100 years roughly from 1800 to 1900.There had been lawlessness during the Colonial Era. Frontiers have always attracted misfits, failures and renegades who hope to profit by being beyond the reach of government. In the years just before the Revolutionary War, gangs of horse thieves in the back country of South Carolina were broken up by organized bands of farmers called regulators.
As frontier settlement expanded rapidly after the Revolution, more opportunities for criminals opened, two common types of bandits were highwaymen and river pirates. Highwaymen accosted people who traveled on foot or horseback, while river pirates preyed upon the boat traffic on the Ohio, Mississippi, and other rivers. Some bandits engaged in both.
Criminals in the West gathered momentum with the gold rushes to California, Idaho, Montana, Nevada, and other states. Stagecoaches and trains carrying gold and money became prime targets for bands of outlaws. Bank robberies emerged after the California Gold Rush of 1849 and as prosperity found its way to frontier towns. The first stage robbery was recorded in 1851, and the first train robbery happened in 1866.
After the Civil War there was the growth of the cattle kingdom in Texas and neighboring states. Cattle rustling and horse theft turned into significant operations. Range wars bred a great amount of violence. Cattlemen fought over land and water rights, and they fought with great bitterness against sheep farmers. In Texas, range wars were fought over the use of barbed wire to fence grazing land.
By the end of the 19th century, the frontier era was past. Major crime shifted to the cities. Ethnic gangs had existed in the slums for decades, preying mostly on their fellow immigrants. With the arrival of Prohibition in the 1920s, an impetus was given to the formation of organized crime as it exists today.

We can infer from the text that the careers of some outlaws______.
[A] are materials of many fictions
[B] have been glorified in some movies
[C] are criticized by people in our time
[D] have been recorded