A公司于2010年7月1日以账面价值700万元、公允价值900万元的资产交换甲公司对B公司100%的股权，使B公司成为A公司的全资子公司，另发生直接相关税费10万元。购买日B公司可辨认净资产公允价值为800万元，账面价值为750万元。假如合并各方没有关联关系。
要求：根据上述资料，不考虑其它因素，回答下列第11题至第12题。
以下表述中不正确的是( )。
A．购买日会计处理时，将换出资产账面价值和公允价值的差计入当期损益
B．合并成本大于享有被合并方可辨认净资产公允价值的差确认为合并商誉
C．合并成本大于享有被合并方可辨认净资产账面价值的差确认为合并商誉
D．合并成本小于享有被合并方可辨认净资产公允价值的差确认为合并损益
参考答案：C
解析： 合并成本大于享有被合并方可辨认净资产公允价值的差确认为合并商誉。
| The question of what children learn and how they should learn it is continually being debated and redebated. Nobody dares any longer to defend the old system, the learning of lessons parrot-fashion and the grammar with-a-whip system, which was good enough for our grandparents. The theorists of modem psychology have stepped in to argue that we must understand the needs of children. Children are not just small adults; they are children who must be respected as such. Well, you may say, this is as it should be, and a good idea. But think further. What happens "Education" becomes the responsibility not of teachers, but of psychologists. What happens then Teachers worry too much about the psychological implications of their lessons, and forget about the subjects themselves. If a child dislikes a lesson, the teacher feels that it is his fault, not the child’s. So teachers worry whether history is "relevant" to modem young children. And do they dare to recount stories about violent battles Or will this make the children themselves violent Can they tell their classes about children of different races, or will this encourage racial hatred Why teach children to write grammatical sentences Verbal expression is better. Sums Arithmetic No, no; real-life mathematical situations are more understandable. You see you can go too far. Influenced by educational theorists, who have nothing better to do than write books about their ideas, teachers leave their teacher-training colleges filled with grand, psychological ideas about children and their needs. They make elaborate, sophisticated preparations and try out their "modem methods" on the long-suffering children. Since one "modem method" rapidly replaces another, the poor kids will have had a good bellyful by the time they leave school. Frequently the modem methods are so sophisticated that they fail to be understood by the teachers, let alone the children; even more often, the relaxed discipline, so essential for the "informal" feeling the class must have, prevents all but a handful of children from learning anything. |
Grammatical sentences are regarded as unimportant because ______.
A．words are uttered out of natural feelings only
B．it is better to use verbs only
C．it is felt that formal grammar rules might cause unnatural expression
D．talking freely and naturally with no regard to grammatical rules is a better form of expression