问题 问答题

甲股份有限公司为增值税一般纳税人,适用的增值税税率为17%,所得税率为25%,按照债务法核算所得税。该公司按净利润的10%计提法定盈余公积,2009年的财务会计报告与2010年4月10日经批准对外报出。
甲公司2010年1月1日至4月10日发生如下事项:
(1)甲公司从2008年1月1日起对乙公司投资,其投资占乙公司可辨认净资产公允价值的25%,并具有重大影响,该项投资成本为500万元,采用成本法核算。按照会计规定该项投资应采用权益法核算,2010年1月1日发现该差错并进行追溯。乙公司2008年1月1日所有者权益账面价值为1500万元,公允价值为1600万元,差额为存货价值,该存货在2008年和2009年分别销售60%和40%。乙公司2008年实现净利润为500万元,未分配现金股利。
(2)2009年12月20日,甲公司与A公司签订购货合同,从A公司购入商品,价格为10000万元,12月30日,鉴于B公司同种商品价格更加优惠,甲公司改从B公司购入该种商品。为此,A公司根据合同规定要求甲公司支付违约金120万元。甲公司在编制2009年报表时,基本同意支付违约金但未预计该事项可能造成的损失。双方于2010年1月5日达成协议,由甲公司支付给A公司100万元违约金,该款项在1月10日支付。
(3)甲公司2010年1月10日发现本公司2009年末按照成本与市价孰低法只对交易性金融资产股票A计价登记了50万元的公允价值变动(贷方)。该公司交易性金融资产情况如下表所示,按照会计规定应采用公允价值对其计价。
单位:万元

项 目 2009年12月31日
成 本 市 价
股票A
股票B
股票C
540
680
850
490
780
880
(4)甲公司2010年3月2日收到通知,被告知丙企业已破产清算,估计该企业所欠甲公司的200万元全部无法收回。甲公司在2009年12月31日对该笔应收账款计提了40%的坏账准备。
要求:

根据上述材料,逐笔分析,分别编制上述业务的调整分录。

答案

参考答案:借:长期股权投资 200
贷:以前年度损溢—2008年投资收益 85
—2009年投资收益 115
借:以前年度损溢调整 100
贷:其他应付款 100
借:交易性金融资产B—公允价值变动 100
交易性金融资产C—公允价值变动 30
贷:以前年度损溢 130
借:以前年度利润调整 120
贷:坏账准备 120

阅读理解

How cool can libraries be in an era(时代)of iPods and Kindles? More than you think.Only if you know where to go.

Central Library: Seattle, Washington, United States

The Central Library in Seattle is modern and fashionable and has tourists from around the world paying visits and taking tours.It was designed by Dutch architect Rem Koolhaas and American designer Joshua Ramus.Tours began in 2006, two years after its opening.The library holds various art exhibitions, book signings and other events, while visitors can stop by the Chocolate cart for a coffee and scan through the gift shop anytime

Trinity College Library: Dublin, Ireland

The Trinity College Library in Dublin is the oldest library in Ireland, founded in 1592 by Queen Elizabeth I.It is the largest single library in the world, also known as the Long Room, which contains more than 200,000 0fthe library's oldest books.The Long Room houses one of the oldest harps(竖琴) in Ireland.Dating to the 15th century, the old harp is the model for the symbol foreland.

Geisel Library, University of California: San Diego, United States

At first glance, it looks like a spaceship.Architect William Pereira, who helped design actual space launch facilities at Cape Canaveral in Houston, Texas, designed the library in 1970.It has been featured in sci-fi films, short stories and novels.The library hosts "Dinner in the Library," which invites readers for cocktails, and also a special speech from distinguished authors.

TU Delft Library: The Netherlands

The library at the Delft University of Technology was constructed in 1997 and has more than 862,000 books, 16,000 magazine subscriptions and its own museum.The building itself exists beneath the ground, so you can't really see the actual Library.What makes it interesting is the roof, which is a grassy hill.The roof covers 5,500 square meters.And it has become one of the most striking and greenest structures in the area.

小题1:Which of the four libraries has the longest history?

A.Central Library.

B.Trinity College Library.

C.Geisel Library.

D.TU Delft Library.小题2:What makes Geisel Library different from the others is that

A.famous writers often deliver speeches there

B.it has a reoffer grassy hill

C.Queen Elizabeth I founded the library

D.it is the largest single library in the world小题3:In Central Library, you can

A.buy souvenirs

B.drink cocktails

C.enjoy sci-fi films

D.see the old harp

单项选择题