问题 单项选择题

2004年1月1日,甲上市公司委托其母公司(乙公司)经营其全资子公司(丙公司),丙公司账面净资产为35 000万元;委托经营协议规定,乙公司每年向甲上市公司支付委托经营收益5 000万元。2004年度,丙公司实现净利润6 500万元。2004年12月31 日,甲上市公司收到乙公司支付的委托经营收益5 000万元。假设1年期银行存款利率为3%,不考虑其他因素,2004年12月31 日,甲上市公司应确认的其他业务收入金额为( )万元。

A.1 155

B.3 500

C.5 000

D.6 500

答案

参考答案:B

解析: 此题反映关联方交易中受托经营企业的其他业务收入的确认,应按:①协议确定的收入;②受托经营企业净利润;③按10%净资产收益率计算出数值三者孰低来确认,经比较确认收入为35 000×10%=3 500最低。

阅读理解

Have you ever heard of Back-to-Front Day? It is a festival in Britain. On that day, the adults have to go to school. And the children? They are the policemen and firemen; they sit in the offices and call New York and Paris; they are doctors and nurses.

“Stand in the corner, Mr. Bass!” said Mary. Mary was six and had a class of twenty-three men and fifteen women. They were making too much noise.

John was a policeman. Though his uniform was too big, he walked down the street with pride. “Hm, why are you not at school?” “Oh, I ... I have something important to do,” said the man.   “Fiddlesticks (胡说)!” said John angrily. He took out his notebook. “Name?” he asked. “Mr. Green.” John wrote it down and blew his whistle (吹口哨) and a police car appeared. “I have a truant here,” said John. “Drive him to school!”

At the hospital a small doctor climbed on one chair in order to examine (检查) Mrs. Brown’s throat, and Nurse Jenny took Granny Lisa’s temperature.

The best part of Back-to-Front Day is in the evening. The children put the adults to bed, very early. They tell them a story, too — after the adults wash their faces and brush their teeth.

How interesting Back-to-Front Day is!

小题1:The adults have to ____ on Back-to-Front Day.

A.look after their children well

B.work in many different fields

C.go to school

D.work harder小题2:How many students were there in Mary’s class?

A.15.

B.23.

C.38.

D.44.小题3:The underlined word “truant” means “______” in Chinese.

A.逃学者

B.落伍者

C.开拓者

D.爱国者小题4:Where were Mrs. Brown and Granny Lisa?

A.In the street.

B.At the hospital.

C.At school.

D.In the office.小题5:Which of the following is TRUE according to the fifth paragraph?

A.The adults sleep late on that day.

B.The children tell stories to the adults.

C.The adults help the children brush their teeth.

D.The children help the adults wash their faces.

单项选择题