问题 问答题

A公司于2010年11月29日以11500万元取得对B公司70%的股权,能够对B公司实施控制,形成非同一控制下的企业合并。2011年12月31日,A公司又出资1880万元自B公司的少数股东处取得B公司10%的股权。本例中A公司与B公司的少数股东在交易前不存在任何关联方关系。假定A公司资本公积中的资本溢价为500万元。
(1) 2010年12月29日,A公司在取得B公司70%股权时,B公司可辨认净资产公允价值总额为16000万元。
(2) 2011年12月31日,8公司有关资产、负债的账而价值、自购买日开始持续计算的金额在2011年12月31日以及在该日的公允价值情况如下表所示:

单位:万元

B公司的账面价值B工资资产、负债自购买日开始持续计算的金额B公司资产、负债在交易日公允价值(2011年12月30日)
存货100012001500
应收款项400030003000
固定资产80001000010500
无形资产200022002400
其他资产300036003600
应付款项200021002100
其他负债1000900900
净资产1500170018000
要求:

计算合并财务报表中的商誉。

答案

参考答案:

解析:A公司取得对B公司70%股权时产生的商誉=11500-16000×70%=300(万元) 在合并财务报表中应体现的商誉总额为300万元。

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阅读下面短文,并根据要求完成文章后的题目。(请将答案写在答题卡对应题号的横线上。)

Too often young people get themselves employed quite by accident, not knowing whether there will be opportunities for promotion (晋升), happiness and security. As a result, they are employed in doing jobs that afford them little or no satisfaction.     

Our school leavers face so much competition that they seldom care what they do as long as they can earn a living. Some stay long at a job and learn to like it; others leave one for another looking for something to suit them. The young graduates leave the university with the dream of looking for jobs that offer a salary up to their expectation.

Very few go out into the world knowing exactly what they want and the limits of their own abilities. The cause behind all this confusion is that there has never been a proper vocational(职业的) guidance in our educational institutions. Nearly all the graduates feel their way in the dark. Their chief concern is the salary. They never bother to think whether they are suited for the job or, even more important, whether the job suits them. Having a job is more than merely providing one and one’ s dependants with daily bread and some money for leisure and entertainment. It sets a pattern of life and, in many ways, determines a person ’s social status in life and selection of friends, leisure and interest.

In choosing a profession, one should first consider which type of work will suit his or her interest. Nothing is sadder than taking on a job in which one has no interest, for it will not only ruin one’ s talents but also discourage one’ s desire to succeed in life.

小题1:According to Paragraph l, why do many young people find their jobs unsatisfactory? (within 10 words)

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小题2:According to Paragraph 2, what do university graduates expect of their future jobs? ‘(within l0 words)

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小题3:What does the underlined word “dependants” in Paragraph 3 probably mean? (within 10 words)

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小题4:According to Paragraph 3, why are the .university graduates confused when they find jobs? (within 10 words)

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小题5:According to the author, what is the most important in choosing a job? (within 10 words)

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