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

The principles about applying for jobs have altered greatly lately. In the past, people preferred a hand-written application letter.However, nowadays it is becoming more and more common to apply for a job through the Internet.You can find information on the Internet about how to apply for jobs.Information can be found about how to fulfill your application letter, the clothes that you should wear and how to carry out the interview itself.

The importance of body language is often mentioned,but doesn’t always get the attention it deserves.After all,before a word has even been spoken,your body language will have already given people their first impression of you.Additionally, your body language will also give out a lot more information.Based on your body language it can be seen if you are self-confident.It can also show if you are a busy or a quiet type and it helps give an impression of whether you are speaking truthfully or not.Body language can show how enthusiastic you are and if you are a nice person.someone who will take his work seriously, but also someone who has a sense of humor and can enjoy a joke from time to time.The members of the application committee will ask you questions,but your answers won’t only be oral.The committee will not only pay attention to what you say, but also to how you say it! Body language will determine first if it ‘clicks’,and sometimes all it takes is just a few seconds.Everybody uses body language,but it takes place mostly at a subconscious(下意识的) level.Using body language appropriately, you can definitely increase your chances of getting a job.

小题1:What kind of people is the text mainly meant for?

A.Interviewers

B.Job-hunting people

C.Employers

D.Lay-off workers小题2:We can learn form the first paragraph that_______.

A.hand-written letters are not used in finding a job

B.the more expensive clothes interviewees wear, the better

C.body language is more important than spoken words

D.Internet is of significance in applying for a job小题3:Using body language well in a job interview will probably _______.

A.get rid of the interviewers’ prejudice

B.determine what position one will get

C.increase the possibility to get the wanted job

D.help one remove nervousness小题4:Which of the following statements is TRUE according to the passage?

A.Those using body language are usually confident.

B.Body language is often used on purpose in job hunting.

C.Body language is a mirror to reflect one’s personality.

D.People enjoying jokes are preferred in a job interview.

单项选择题