问题 多项选择题

甲公司于2009年7月1日向乙公司发行以自身普通股为标的的看涨期权,公允价值为5000元,根据该期权合同,乙公司有权在2010年1月31日以每股固定行权价50元从甲公司购入普通股2000股,每股面值1元。
其他有关资料如下:
(1)2009年7月1日每股市价48元
(2)2009年12月31日每股市价52元
(3)2010年1月31日每股市价51元
(4)2009年12月31日期权的公允价值4000元
(5)2010年1月31日期权的公允价值2000元

假设合同规定甲公司2010年1月31日交付2000股普通股同时以每股50元收取现金与乙公司结算,以下甲公司会计处理中正确的有( )。

A.发行时将该期权确认为权益工具

B.发行时将该期权确认为衍生工具

C.该期权合同公允价值变动计入当期损益

D.不确认该期权合同的公允价值变动

E.完成交割后甲公司累计增加股本溢价103000元

答案

参考答案:A,D,E

解析: 选项A正确,企业通过交付固定数额的自身权益工具以获取固定数额现金的合同是一项权益工具,计入资本公积—股本溢价5000元;选项D正确,权益工具公允价值的变动不予确认;选项E正确,甲公司累计所有者权益增加=5000+50×2000=105000(元),其中股本2000元,资本公积—股本溢价103000元。

选择题
单项选择题

I was a single parent of four small children, working at a low paid job. Money was always tight, but we had a (1) over our heads, food on the table, clothes on our backs, and if not a lot, always (2) . Not knowing we were poor, my kids just thought I was (3) . I’ve always been glad about that.

It was Christmas time, and although there wasn’t (4) for a lot of gifts, we planned to celebrate with a family party. But the big (5) for the kids was the fun of Christmas (6) .

They planned weeks ahead of time, asking (7) what they wanted for Christmas. Fortunately, I had saved MYM120 for (8) to share by all five of us.

The big (9) arrived. I gave each kid a twenty-dollar bill and (10) them to look for gifts of about four dollars each. Then everyone scattered. We had two hours to shop; then we would (11) back at the "Santa’s Workshop".

Driving home, everyone was in high Christmas spirits, (12) my younger daughter, Ginger, who was unusually (13) . She had only one small, flat bag with a few candies—fiftycent candies! I was so angry, but I didn’t say anything (14) we got home. I called her into my bedroom and closed the door, (15) to be angry again. This is what she told me.

"I was looking (16) thinking of what to buy, and I (17) to read the little cards on the ’Giving Trees’. One was for a little girl, four years old, and all she (18) for Christmas was a doll. So I took the card off the tree and (19) the doll for her. We have so much and she doesn’t have anything. "

I never felt so (20) as I did that day.

3()

A.busy 

B.serious 

C.strict 

D.kind