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问题 单项选择题

2013年1月2日，甲公司以货币资金取得乙公司30%的股权，初始投资成本为4000万元；当日，乙公司可辨认净资产公允价值为14000万元（包括一项存货评估增值500万元），账面价值为13500万元。甲公司取得投资后即派人参与乙公司的生产经营决策，但未能对乙公司形成控制。乙公司2013年实现净利润1000万元，投资时评估增值的存货已对外销售60%。假定不考虑所得税等其他因素，2013年甲公司下列各项与该项投资相关的会计处理中，不正确的是（）。

A.确认商誉200万元

B.确认营业外收入200万元

C.确认投资收益210万元

D.长期股权投资年末账面价值为4410万元

答案

参考答案：A

解析：

借：长期股权投资——成本（14000×30%）4200

贷：银行存款4000

营业外收入200

借：长期股权投资——损益调整[（1000－500×60%）×30%]210

贷：投资收益210

单项选择题

患者，男性，24岁，不慎从高空坠落，昏迷15分钟后清醒，诉头痛，恶心，呕吐2次，非喷射性，神经系统检查尚无阳性体征发现。在随后的治疗观察过程中出现下列情况，与颅内血肿无关的是（）。

A.呕吐次数增多

B.瞳孔不等大

C.异常剧烈的头痛

D.尿量增多

E.脉搏变慢，血压升高，呼吸变慢
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单项选择题

Comparisons were drawn between the development of television in the 20th century and the diffusion of printing in the 15th and 16th centuries. Yet much had happened (91) . As was discussed before, it was not (92) the 19th century that the newspaper became the dominant pree-leetronie (93) , following in the wake of the pamphlet and the book and in the (94) of the periodical. It was during the same time that the communications revolution (95) up, beginning with transport, the railway, and leading (96) through the telegraph, the telephone, radio, and motion pictures (97) the 20th-eentury world of the motor ear and the airplane. Not everyone sees that process in (98) . It is important to do so.
It is generally recognized, (99) , that the introduction of the computer in the early 20th century, (100) by the invention of the integrated circuit during the 1960s, radically changed the process, (101) its impact on the media was not immediately (102) . As time went by, computers became smaller and more powerful, and they became "personal" too, as well as (103) , with display becoming sharper and storage (104) increasing. They were thought of, like people, (105) generations, with the distance between generations much (106)
It was within the computer age that the term" information society" began to be widely used to describe the (107) within which we now live. The communications revolution has (108) both work and leisure and how we think and feel both about place and time, but there have been (109) views about its economic, political, social and cultural implications. "Benefits" have been weighed (110) "harmful" outcomes. And generalizations have proved difficult.

A．regarded

B．impressed

C．influenced

D．effected
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