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问题 单项选择题

2010年1月1日，乙公司以1600万元购入甲公司30%的股份，另支付相关费用8万元，采用权益法核算。取得投资时，甲公司所有者权益的账面价值为5000万元(与可辨认净资产的公允价值相同)。甲公司2010年度实现净利润300万元。假定不考虑其他因素，乙公司该长期股权投资2010年12月31日的账面余额为( )万元。

A．1698
B．1.598
C．1608
D．1590

答案

参考答案：A

解析： 购入长期股权投资
借：长期股权投资 1608
贷：银行存款 1608
权益法下，长期股权投资初始投资成本大于取得投资时应享有被投资单位可辨认净资产公允价值份额(5000×30%)，不调整长期股权投资入账价值。
2010年度被投资单位实现净利润300万元
借：长期股权投资 90
贷：投资收益 90 (300×30%)
2010年12月31日长期股权投资账面余额=1608+90=1698(万元)。因此，本题的正确答案为A。

单项选择题

甲社会团体的个人会员每年应交纳会费200元，交纳期间为每年1月1日至12月31日，当年未按时交纳会费的会员下年度自动失去会员资格。该社会团体共有会员1 000人。至2009年12月31日，800人交纳当年会费，150人交纳了2009年度至2011年度的会费，50人尚未交纳当年会费，该社会团体2009年度应确认的会费收入为(　　)元。

A．190 000

B．200 000

C．250 000

D．260 000
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阅读理解

Sports and Entertainment Marketing – Entry Level Sales and Advertising Reps

Are you a college graduate?

Are you looking for a career but have little or NO experience?

Are you having a had time getting your foot in a successful, proven firm?

Do you want a chance to test your work ethic, drive, and determination?

We may be just what you are looking for.

WE CURRENTLY HAVE ENTRY LEVEL OPENINGS IN:

* Customer Service

* Event Marketing

* Sales / Promotions

* Public Relations

We share our decisions, not hand down. We have an intensive, high – energy, hands – on company that wants all individuals to succeed because that means our clients will too! We have an opportunity for people to enjoy real responsibility from the start, where payment is based on performance, not seniority!

If you are looking for such a team, respond IMMEDIATELY.

THE OPENINGS ARE BOTH LIMITED AND IMMEDIATE.

FOR IMMEDIATE CONSIDERATION, PLEASE E – MAIL YOUR RESUME TO www.hotjobs.com

REQUIREMENTS:

* Must be able to start within 2 weeks

* Able to work in a team environment

* Capable of leading and motivating others

* High energy and open to new ideas

* Be able to perform under little guidance

* Great attitude and cool

* Exceptional communication skills

64．Which group of people is the company’s job open to?

A．College graduates.   B．Senior sales people.

C．Experienced young people.     D．Entertainment and sports lovers.

65．Which of the following words can best describe the company’s environment?

A．Team – based.         B．Individual – based.

C．Seniors favored.             D．Youngsters favored.

66．Which of the four candidates best qualifies for the job?

A．One who is strong in leadership.    B．One who is imaginative.

C．One who is dependent.    D．One who is a good listener.

67. What can we infer from the advertisement?

A．The company is new.             B．The company is big.

C．The company doesn’t like old people.   

D．The company has its unique way of management.
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