问题 单项选择题

When I was looking for a Christmas present for my daughter in a toy store, a nicely dressed little girl, with some money in her little hand, was looking at some beautiful dolls. When she saw a doll she liked, she would ask her father if she had enough money. He usually said yes.
At the same time, a boy, with old and small clothes, was looking at some video games. He, too, had money in his hand, but it looked no more than five dollars. Each time he picked up one of the video games and looked at his father, he shook his head.
The little girl had chosen her doll, a very beautiful one. However, she noticed the boy and his father. She saw the boy give up a video game with disappointment and walk to another corner of the store.
The little girl put her doll back to the shelf and ran over to the video game. After she talked to her father, she paid for the video game and whispered(耳语) to the shop assistant.
So the boy got the video game that he wanted for free—he was told it was a prize from the store. He smiled happily, although he felt it was so incredible. The girl saw all this happen. She smiled, too.
When I walked out of the store to my car, I heard the father ask his daughter why she had done that. I would never forget their short talk. " Daddy, didn’t Grandma want me to buy something that would make me happy"
He said, "Of course, she did. "
"Well, I just did!" With that, the little girl started skipping towards their car happily.

The story happened in a ______.

A.school


B.toy store
C.cinema



D.computer room

答案

参考答案:B

解析: 根据文章第一句When I was looking for a Christmas present for my daughter in a toy store,知道故事发生在玩具店里。故选B。

问答题

甲公司和仁达公司均为上市公司,甲公司对所得税采用债务法核算,甲公司适用的所得税税率均为33%,甲公司采用成本与市价孰低法按单项投资计提短期投资跌价准备,分别按净利润10%提取法定盈余公积和法定公益金。仁达公司适用的所得税税率均为 24%。除追溯调整需要考虑纳税调整以外,不考虑其他纳税调整及所得税问题。2002年~2006年甲公司有关投资业务资料如下:
(1)甲公司于2002年1月1日以840万元购入仁达公司10%的股份,作为短期投资,实际支付的价款中包括仁达公司已宣告但尚未支付的现金股利30万元。
(2)2002年4月20日,甲公司收到现金股利。
(3)2002年度,仁达公司发生亏损600万元。2002年12月31日甲公司持有仁达公司股份的市价合计为765万元。
(4)2003年1月1日,甲公司决定将持有的仁达公司的股份作为长期投资,并采用成本法核算。按当时市价计算的甲公司持有仁达公司股份的价值合计为750万元。仁达公司 2003年1月1日的所有者权益总额为6000万元。
(5)仁达公司于2003年3月10日宣告并发放现金股利300万元。
(6)2003年4月25日甲公司收到现金股利。
(7)2003年仁达公司实现净利润1500万元。
(8)2004年1月1日甲公司又以银行存款3400万元收购另一投资者持有的仁达公司 50%的股权。假定股权投资差额按5年摊销。
(9)2004年仁达公司全年发生净亏损2400万元。
(10)2004年12月31日,甲公司对仁达公司投资的可收回金额为2600万元。
(11)2005年12月31日仁达公司全年取得净利润3000万元。
(12)2005年12月31日,甲公司对仁达公司投资的可收回金额为4610万元。
(13)2006年1月1日,甲公司出售对仁达公司的全部投资,实际收到价款5000万元。
要求:编制甲公司上述有关业务的会计分录

填空题