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问题 多项选择题

以下小题为互不相干的多项选择题。

甲公司20×0年1月1日购入乙公司80%股权，能够对乙公司的财务和经营政策实施控制。除乙公司外，甲公司无其他子公司。20×0年度，乙公司按照购买日可辨认净资产公允价值为基础计算实现的净利润为2000万元，无其他所有者权益变动。20×0年末，甲公司合并财务报表中少数股东权益为825万元。20×1年度，乙公司按购买日可辨认净资产公允价值为基础计算的净亏损为5000万元，无其他所有者权益变动。20×1年末，甲公司个别财务报表中所有者权益总额为8500万元。下列各项关于甲公司20×0年度和20×1年度合并财务报表列报的表述中，正确的有( )。

A．20×1年度少数股东损益为0

B．20×0年度少数股东损益为400万元

C．20×1年12月31日少数股东权益为0

D．20×1年12月31日股东权益总额为5925万元

E．20×1年12月31日归属于母公司股东权益为6100万元

答案

参考答案：B,D,E

解析： 20×0年少数股东损益=2000×20%=400(万元)；20×1年少数股东权益=825-5000×20%=-175(万元)；20×1年12月31日归属于母公司的股东权益=8500+(2000-5000)×80%=6100(万元)；20×1年12月31日股东权益总额=-175+6100=5925(万元)。

单项选择题

B


Each year there is an increasing number of cars on roads and street are millions of new cars are produced. One out of every six Americans works at putting together the parts of cars, driving trucks, building roads of filling cars with gas. Americans won’t live without cars!
Most Americans find it hard to think what life would be without a car. However some have realized the serious problem of air pollution by cars. The polluted air is poisonous(有毒的) and dangerous to health.
One way to get rid of(排除)the polluted air is to build a new kind of car. That’s what several of the large car factories are trying to do. But to build a clean car is easier said than done. Progress in this field has been slow.
Another way is to take the place of the car engine(发动机) by something else. Engineers are now working on some new cars. Many makers believe that it will take years to develop a practical model that pleases man.
To prevent the world from being polluted by cars, we’ll have to make some change in the way many of us live. Americans, for example, have to cut down on the number of their cars. They are encouraged to travel and go to work by bike. Riding a bike is thought to help keep the air clean.
But this change does not come easily — a large number of workers may find themselves without jobs if a car factory closed down. And the problem of air pollution would become less important than that of unemployment(失业).
Although cars have brought us a better life, they have also brought us new problems.

If the number of cars is cut down, the most serious problem to American workers is to ______.

A．have no work to do

B．improve their environment

C．make their factories richer

D．go to work by bike
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单项选择题

下列支出中，属于资本性支出的是（　　）。

A．购买固定资产的支出

B．支付职工工资

C．购买原材料的支出

D．支付固定资产日常修理费
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