问题 单项选择题

对于集团内部权益性投资事项,在编制合并财务报表时,下列论述不正确的是______

A.母公司对子公司的权益性投资,应当将母公司对子公司的投资和子公司相应的所有者权益直接予以抵销
B.在全资子公司情况下,应当将母公司的投资收益和子公司当年实现净利润予以抵销
C.在非全资子公司的情况下,子公司的利润属于少数股东的那一部分,不应当作为企业集团的利润,应作为少数股东收益处理
D.在非全资子公司的情况下,已被抵销的子公司盈余公积应全部予以恢复

答案

参考答案:D

解析:[考点] 本题考查企业集团内部权益性投资的抵销。
在非全资子公司的情况下,已被抵销的子公司盈余公积不应全部予以恢复。故选项D是错误的。

阅读理解

阅读理解。

     It's easy to see how to help others, but what about those whose needs aren't so obvious? This story

may have happened a while back, but it was a lesson which has stayed with me and helped me ever since.

It was Thanksgiving and I was volunteering with my parents at a shelter for the poor. We stood behind

the counter dishing out hot food to whoever came in. most of our dinners looked like they had been

having hard times, their clothes old, worn and dry. In short, they looked poor!

     Then, a man came in, who looked anything but poor. He was well dressed, wearing an expensive suit.

I wondered what he was doing there and my jaw dropped in amazement when he joined the line for food. The closer he came to my service station, the more I muttered. What was this man doing? I wanted to

know. Surely he wasn't gong to take food.

     Then my mother quietly took me to one side. She said, "You have assumed that the needs of the

people who come here must be purely physical: hunger, inadequate shelter and needs are emotional?

What if he needs comfort, friends, or just to be among other human beings?" her words hit me like a ton

of bricks! I felt like I should apologize to the man, but I didn't.

     About a week later the shelter received a large donation from an anonymous source. I can't help but

wonder if it came from that man.

     Now, whether I meet others, I remember my mother's words and try to send kindness and blessings

to them, regardless of how they look.

     Needs aren't always visible. But kindness always makes a difference.

1. The task of the author at the shelter was to_______.

A. decide whether dinners looked poor      

B. learn life experience there

C. serve hot food to the poor                

D. help parents order dishes

2. When the man waited in line, how did the author feel?

A. Surprised        

B. Pitiful            

C. Excited      

D. Angry

3. The author felt he should apologize to the man, because he_______.

A. was asked to do so by his mother  

B. gave the man food much less than others

C. realized something was wrong with the man

D. knew later that the man went there to donate

4. What can we infer from the last paragraph?

A. We should show others kindness whatever their needs are  

B. Some needs can't be known clearly at times

C. Needs can always be met by kindness

D. We should find out others' needs 

名词解释