A公司长期股票投资采用权益法核算。1997年7月1日A公司向B公司投_爱下问搜题

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问题单项选择题

A公司长期股票投资采用权益法核算。1997年7月1日A公司向B公司投资 280000元，其投资占B公司具有表决权股份的60%。1997年度B公司实现净利润80000元， 1998年3月20日A公司收到B公司分派的现金股利35000元；则1998年3月31日A公司“长期投资——股票投资”科目的余额为( )元。

A．293000

B．269000

C．304000

D．280000

答案

参考答案：A

解析：本题要求考生掌握长期股权投资核算的权益法。

完形填空

Mr. White is seventy years old. He has been staying at home since he retired. Last year his wife 41 .He was very sad. He has four children, but they all have their own families. Now he lives in an old house 42. Sometimes he feels lonely. One day, one of his children bought a parrot for him. It could 43 and usually gave it nice 44. But one afternoon, a cat ate the parrot. He was very sad and 45 to buy another one. He also bought a strong and beautiful cage for it and began to 46 it to speak. Every morning, as soon as he got up, he said“Good morning” 47 the bird. The bird had a look at him but said 48 . He kept on teaching it but the parrot didn’t learn anything. He felt sorry for it and lost his patience(耐心).
One evening his 49 called and told him that his granddaughter was 50 in hospital. He went to see her 51 . When he got there, she was being operated(手术) on and he didn’t see her. The doctors asked him to go home. He was so worried about her that he couldn’t 52 the whole night. The next morning, when he was passing by the parrot, he 53 to say “Good morning” to the bird.
Suddenly(突然地) he 54 someone saying,“What happened to you this morning?” He looked 55 . There was nobody except himself in the room. It was the bird.

C．all year round

D．all the time

D．fall asleep

名词解释

离心