搜题请搜索小程序“爱下问搜题”
问题 单项选择题

甲、乙公司属于同一企业集团内的两家子公司。2012年2月26日，甲公司以账面价值为4000万元、公允价值为3800万元的生产线作为对价，自最终控制方手中取得乙公司60％的股权，相关手续已办理完毕；当日乙公司相对于最终控制方而言的账面净资产总额为5000万元（其中股本2000万元、资本公积900万元、其他综合收益100万元、盈余公积200万元、未分配利润1800万元），公允价值为6000万元。2012年3月5日，乙公司宣告发放2011年度现金股利1000万元。假定不考虑其他因素影响。则合并日甲公司应编制的对长期股权投资的抵消分录为（）。

A.借：股本2000

资本公积900

其他综合收益100

盈余公积200

未分配利润1800

贷：长期股权投资3000

少数股东权益2000

B.借：股本2000

资本公积900

其他综合收益100

盈余公积200

未分配利润1800

贷：长期股权投资3600

少数股东权益1400

C.借：股本2400

资本公积1200

盈余公积240

未分配利润2160

贷：长期股权投资3600

少数股东权益2400

D.借：股本2400

资本公积1000

其他综合收益200

盈余公积240

未分配利润2160

贷：长期股权投资3000

少数股东权益3000

答案

参考答案：A

解析：甲公司对乙公司长期股权投资的初始投资成本＝5000×60％＝3000（万元），合并抵消分录中应抵消长期股权投资3000万元。同一控制下的企业合并以账面价值为计量基础，应将子公司的所有者权益账面价值予以抵消。

填空题

Motivation is "the driving force within individuals that impels them to action." And goals are the sought-after results_____(1) motivated behavior.Motivation can be either positive or negative_____(2) direction. We may feel a driving force toward some object or condition, _____(3) a driving force away from some object or condition. For example, a person may be impelled toward a restaurant to fulfill a need, hunger, and away_____(4) an airplane to fulfill a need of safety. Some psychologists refer to positive drives_____(5) needs, wants or desires,_____(6) negative drives as fears or aversions._____ (7), though negative and positive motivational forces seem to differ dramatically_____(8) terms of physical and sometimes emotional activity, they are basically similar in_____(9) they both serve to initiate and sustain human behavior.____(10) this reason, researchers often refer _____(11) both kinds of drives or motives as needs, wants and desires.Goals, _____(12), can be either positive or negative. A positive goal is one toward_____ (13) behavior is directed and it is often referred to as an approach object. A negative goal is _____(14) from which behavior is directed away and it is sometimes referred to as an avoidance object. Since both approach and avoidance goals can be considered objectives of motivated behavior, most researchers refer to_____(15) types simply as goals. Consider this example. A middle-aged woman may wish to remain_____(16) attractive as possible. Her positive goal is to appear desirable, and_____(17) she may use a perfume advertised to make her irresistible. A negative goal may be to prevent her skin_____(18) aging, and therefore she may buy and use face creams._____(19) the former case, she uses perfume to help her achieve her positive goal — attractiveness; in the____(20) case, she uses face creams to help avoid a negative goal — wrinkled skin.
查看答案
多项选择题

会展工程材料的基本特性（）

A.颜色光泽

B.透明性表面组织

C.形状尺寸平面花饰

D.立体造型基本是使用性
查看答案