问题 多项选择题

关于长期股权投资的处置,下列说法中正确的由( )。

A.采用成本法核算的长期股权投资,处置长期股权投资时,其账面价值与实际取得价款的差额,应当计入投资收益

B.采用权益法核算的长期股权投资,持有期间因被投资单位除净损益以外的所有者权益的其他变动而计入所有者权益的部分,处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损益

C.采用成本法核算的长期股权投资,处置长期股权投资时,其账面价值与实际取得价款的差额,应当计入营业外收入

D.处置长期股权投资时,其账面余额与实际取得价款的差额,应当计入当期投资收益,已计提减值准备的,将长期股权投资减值准备冲减资产减值损失

E.采用权益法核算的长期股权投资,应按其账面价值与实际取得价款的差额计入当期损益,持有期间因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的部分,处置该项投资时不应当将原计入所有者权益的部分转入当期损益

答案

参考答案:A,B

解析: 处置长期股权投资,其账面价值与实际取得价款的差额,应当计入投资收益,选项A正确,选项C和E错误;采用权益法核算的长期股权投资,持有期间因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损益,选项B正确,选项D错误。

多项选择题
阅读理解

  Dolphins and sharks are showing up in surprisingly shallow water just off the Florida coast.Mullets,crabs,rays and small fish gather by the thousands off an Alabama pier.Birds covered in oil are crawling(爬)deep into marshes(沼泽),never to be seen again.

Marine scientists studying the effects of the BP disaster(英国石油公司漏油事件)are seeing some strange phenomena.Fish and other wildlife seem to be fleeing the oil out in the Gulf and gathering in cleaner waters along the coast in a trend that some researchers see as a potentially troubling sign.The animals.presence close to shore means their usual habitat is badly polluted,and the crowding could result in mass die-offs as fish run out of oxygen.Also,the animals could easily be captured by their enemies.

The nearly two-month-old spill(漏油)has created an environmental disaster in US history as tens of millions of gallons have flown into the Gulf of Mexico ecosystem.Scienfists are seeing some unusual things as they try to understand the effects on thousands of species of marine life.For nearly four hours Monday,a three-person crew with Greenpeace cruised(巡航)past delicate islands and mangrove-dotted inlets in Barataria Bay off southern Louisiana.They saw dolphins by the dozen frolicking(嬉戏)in the oily sheen(光泽)and oil-tinged pelicans feeding their young.But they spotted no dead animals.

“I think part of the reason why we’re not seeing more yet is that the impacts of this crisis are really just beginning,”Greenpeace marine biologist John Hocevar said.

The counting of dead wildlife in the Gulf is more than an academic exercise;the deaths will help determine how much BP pays in damages.

小题1:What do the marine life react to the BP disaster?

A.Dolphins and sharks show up in deep water.

B.Tens of thousands of marine animals are found dead.

C.Sea creatures flee from oil spill,gathering near seashore.

D.Birds crawl(爬)deep into caves.小题2:The environmental disaster was caused by       

A.the lack of environmental sense of BP

B.the nearly two-mouth-old oil spill

C.the crowding marine life

D.the damage of Mexico Gulf ecosystem小题3:What is John Hocevar’s attitude towards the disaster?

A.Disappointed

B.Depressed

C.Neutral

D.Worried小题4:From the passage,we can infer that         

A.marine scientists have seen some strange phenomena.

B.the disaster has little influence on dolphins.

C.a three-person crew reached no conclusion.

D.BP will pay much money according to the number of dead wildlife there.