问题 单项选择题

甲公司2009年4月1日与乙公司原投资者A公司签订协议,甲公司以存货和承担A公司的短期归还贷款义务换取A持有的乙公司股权。2009年7月1日合并日乙公司可辨认净资产公允价值为2000万元,所有者权益账面价值为1800万元,甲公司取得70%的份额。甲公司投出存货的公允价值为1000万元,增值税170万元,账面成本800万元,承担归还贷款义务400万元。甲公司和乙公司不属于同一控制下的公司。甲公司取得乙公司长期股权投资的入账价值为( )万元。

A.1400
B.1260
C.1570
D.1117

答案

参考答案:C

解析: 长期股权投资应按合并成本入账,合并成本:1000+170+400=1570(万元)。

阅读理解

GIY stands for “grow it yourself” and is about a new fashion for growing your own food.

There are a lot of reasons why growing your own food is a good idea. GIY helps reduce carbon dioxide(CO2) emissions(排放物). Food in supermarkets travels a long way and that produces a lot of CO2. If you grow as many vegetables as you can at home, you can help save the earth.

Vegetables you grow are also good for your health because they have more nutrients than supermarket vegetables and they don’t have chemicals.

How much money can you save? First of all, seeds are a lot of cheaper than vegetables, and secondly, you can save more by planting the most expensive and the most productive(多产的) vegetables. You can give your vegetables to fiends and neighbors. It can make you very popular.

Don’t worry if you don’t have much space. To GIY, you don’t even need a garden. You can use pots on your balconies(阳台). And don’t worry if your space doesn’t get much sun. You can plant vegetables that don’t need a lot of sun to grow.

Grow your own vegetables now. You will have both a healthier body and a healthier social life.

小题1:During the course of _______, food in supermarkets produces a lot of CO2.

A.growing

B.collection

C.transportation

D.producing小题2:How many reasons do people have to grow their own food?

A.One.

B.Two.

C.Three.

D.Four.小题3:What do people mostly need if they want to grow their own vegetables?

A.Some seeds.

B.A garden.

C.Some chemicals.

D.A pot.小题4:From the passage, we can learn that _________.

A.all vegetables need a lot of sun to grow

B.we can plant vegetables on our balconies

C.vegetables from supermarkets must be a little cheaper

D.we need much space to plant vegetables小题5:Where is the passage probably taken from?

A.An advertisement.

B.A science fiction.

C.A story book.

D.A newspaper.

单项选择题