甲公司20×0年2月1日取得了乙公司10%的股权，支付的现金为1500万元，甲公司将其作为可供出售金融资产核算。20×0年12月31日，可供出售金融资产的公允价值为1600万元。20×1年3月5日甲公司另支付现金9500万元取得了乙公司50%的股权，至此甲公司共持有乙公司60%股权，从而能够对乙公司实施控制；甲公司持有的乙公司10%股权的公允价值为1900万元。购买日乙公司可辨认净资产公允价值为18000万元。
要求：根据上述资料，不考虑其他因素，回答下列各小题。
购买日合并财务报表中应确认商誉( )。
A．700万元
B．600万元
C．200万元
D．500万元
参考答案：B
解析： 合并财务报表中应确认的商誉金额=(1900+9500)-18000×60%=600(万元)
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| Don't Let the Candle Off A man had a little daughter-an only and much-loved child. He lived for her-she was his whole 1 . He was so happy to hear his girl's voice that he hardly 2 what he would do 3 her. But unfortunately one day, his daughter became seriously ill. He was very 4 . He tried all he could to 5 her. At last, his 6 proved useless and the child passed away. The father became a bitter recluse (隐士) after that, 7 himself away from his friends and refusing every activity that might 8 him back to his normal self. But one night he had a dream. He was in heaven, seeing a group of little child angels. They were dressed in white and 9 in a line passing by the Great White Throne. Every angel 10 a candle. He noticed that all the candles were bright except one. Then he found that the child with the 11 candle was his own little daughter. 12 to her, he held her in his 13 , hugged her gently, and then asked, "Why is it, darling, that your candle 14 is unlighted?" His daughter said, "Daddy, they often relight it, but your 15 always put it out." Just then he 16 . The lesson was very clear, and its 17 were immediate. From that hour on he was not a recluse, but socialized (交际)freely and 18 with his former friends and colleagues. No longer would his darling's candle be put out by his 19 tears. We can't avoid having a sad 20 during lifetime, but we should remember not to let our beloved person's candle off. | ||||
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