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问题 多项选择题

甲公司持有乙公司80％的股权，能够对乙公司实施控制，2X16年12月31日，乙公司无形资产中包含一项从甲公司购入的商标权。该商标权系2X16年4月1日从甲公司购入，购入价格为860万元。乙公司购入该商标权后立即投入使用，预计使用年限为6年，预计净残值为0，采用直线法摊销。甲公司该商标权原有效期为10年，取得时入账价值为100万元，至出售日已累计摊销40万元。甲公司和乙公司对商标权的摊销均计入管理费用。假定不考虑所得税等因素的影响。下列会计处理中正确的有（）。

A.乙公司购入无形资产时包含内部交易利润为760万元

B.2X16年12月31日甲公司编制合并报表时应抵销该无形资产价值700万元

C.2X16年12月31日甲公司合并财务报表上该项无形资产项目应列示为52.5万元

D.抵销该项内部交易将减少合并利润700万元

答案

参考答案：B, C, D

解析：乙公司购入无形资产时包含内部交易利润=860-（100-40）=800（万元），选项A错误；2X16年12月31日甲公司编制合并财务报表时应抵销无形资产=800-800／6X9／12=700（万元），选项B正确；2X16年12月31日甲公司合并资产负债表上该项“无形资产”项目应列示金额=60-60／6X9／12=52．5（万元），选项C正确；抵销该项内部交易将减少的合并净利润即应抵销的无形资产价值，金额为700万元，选项D正确。抵销分录：借：营业外收入800（860-60）贷：无形资产-原价800借：无形资产-累计摊销100贷：管理费用100（800／6X9／12）

选择题

在伦敦为方便观看开幕式和各项比赛，他们选择的最合适地图是 [ ]

A．英国地形图

B．英国交通图

C．伦敦人口分布图

D．伦敦旅游交通图

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单项选择题

In the information technology industry, it is widely acknowledged that how well IT departments of the future can fulfill their business goals will depend not on the regular updating of technology, which is essential for them to do, but on how well they can hold on to the people skilled at manipulating the newest technology. This is becoming more difficult. Best estimates of the current shortfall in IT staff in the UK are between 30,000 and 50,000, and growing.
And there is no end to the problem in sight. A severe industry-wide lack of investment in training means the long-term skills base is both ageing and shrinking. Employers are chasing experienced staff in ever-decreasing circles, and, according to a recent government report, 250,000 new IT jobs will be created over the next decade.
Most employers are confining themselves to dealing with the immediate problems. There is little evidence, for example, that they are stepping up their intake of raw recruits for in-house training, or retraining existing staff from other functions. This is the course of action recommended by the Computer Software Services Association, but research shows its members are adopting the short-term measure of bringing in more and more consultants on a contract basis.
With IT professionals increasingly attracted to the financial rewards and flexibility of consultancy work, average staff turnover rates are estimated to be around 15%. While many companies in the financial services sector are managing to contain their losses by offering skilled IT staff "golden handcuffs" — deferred loyalty bonuses that tie them in until a certain date — other organizations, like local governments, are unable to match the competitive salaries and perks on offer in the private sector and contractor market, and are suffering turnover rates of up to 60% a year.
But while loyalty bonuses have grabbed the headlines, there are other means of holding on to staff. Some companies are doing additional IT pay reviews in the year and paying market premiums. But such measures can create serious employee relations problems among those excluded, both within and outside IT departments. Many industry experts advise employers to link bonuses to performance wherever possible. However, employers are realising that bonuses will only succeed if they are accompanied by other incentives such as attractive career prospects, training, and challenging work that meets the individual’s long-term ambitions.

According to the passage, the success of IT departments will depend on ______.

A．(A) their success at retaining their skilled staff

B．(B) the extent to which they invest in new technology

C．(C) their attempts to recruit staff with the necessary skills

D．(D) the ability of employees to keep up with the latest developments
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