问题 单项选择题

2011年1月5日,甲公司以银行存款1200万元取得对乙公司的长期股权投资,所持有的股份占乙公司有表决权股份的15%,另支付相关税费5万元。甲公司对乙公司不具有共同控制或重大影响,且该长期股权投资在活跃市场中没有报价、公允价值不能可靠计量。甲公司采用成本法核算该长期股权投资。2011年3月10日,乙公司宣告发放2010年度现金股利共200万元。2011年乙公司实现净利润1000万元,假设不考虑其他因素,甲公司2011年年末该项长期股权投资的账面价值为( )万元。

A.1005
B.1220
C.1020
D.1205

答案

参考答案:D

解析: 本题主要考核成本法计算长期股权投资的计算。以支付现金取得的长期股权投资,应当按照实际支付的购买价款作为初始投资成本(本题中为1200万元),企业发生的与取得长期股权投资直接相关的费用(本题中为5万元)、税金及其他必要支出应计入长期股权投资的初始投资成本,即1205万元。持有期间被投资单位宣告发放现金股利(本题中为200万元)或利润,企业按照应享有的部分确认投资收益,借记“应收股利”科目,贷记“投资收益”科目。

阅读理解

China_is_going_green. In order to reduce air pollution and oil­shortages, automobile manufacturers have announced their plans to develop hybrid vehicles (混合燃料汽车) for the Chinese market. Toyota's hybrid car Prius will be ready to drive in China this week. Let's have a look at the new car.

Any vehicle is a hybrid when it combines two or more sources of power. Hybrid cars run off a rechargeable battery and gasoline. Hybrid cars have special engines, which are smaller than traditional gasoline engines. They run at 99 percent of their power when the car is cruising (匀速行驶). A specially designed battery motor provides extra power for running up hills or when extra acceleration is needed.

Step into a Prius, and turn on the engine. The first thing you notice is how much quieter it is than a traditional car. At this point, the car's gasoline engine is dormant (休眠). The electric motor will provide power until the car reaches about 24 km/h. If you stay at a low speed, you are effectively driving an electric car, with no gasoline being used, and no waste gas gives off.

The onboard(车载的) computer makes the decision about when to use a gas engine, when to go electric, and when to use a combination of the two. If you go over 24 km/h, when you step on the gas pedal (油门), you are actually telling the computer how fast you want to go.

The electronic motor recharges automatically using a set of batteries. When driving at high speed, the gasoline engine not only powers the car, but also charges the batteries. Any time you use the brake, the electric motor in the wheels will work like a generator and produce electricity to recharge the batteries. As a consequence, the car's batteries will last for around 200,000 miles.

小题1:The author writes this passage mainly to________.

A.teach people how to drive a hybrid car

B.introduce a new kind of “green” car

C.show how to save their gasoline when driving a car

D.announce plans to develop hybrid vehicles for China小题2:The first sentence probably refers to ________.

A.there will be more and more green land in China

B.China is still young and lacking experience

C.China's new cars are combinations of different green models

D.China has started producing environmentally friendly cars小题3:Which of the followings is NOT true?

A.The hybrid cars reduce air pollution and oil­shortages.

B.The car's gasoline engine doesn't work until it reaches about 24 km/h.

C.This kind of car is completely controlled by an onboard computer.

D.A specially designed battery motor provides extra power when needed.小题4:What is the most important feature of hybrid cars?

A.They are powered by both a rechargeable battery and gasoline.

B.They are much quieter than traditional cars.

C.They only use 99 percent of their power to run up hills.

D.They have smaller engines than traditional gasoline ones.

选择题