问题 单项选择题

甲企业于2007年1月1日将一批原材料对乙企业进行长期股权投资,占乙企业 60%的股权。投出的原材料账面余额为5 000万元,公允价值为5 500万元;投资时乙企业可辨认净资产公允价值为11 000万元。假设甲、乙公司不存在关联关系,属于非同一控制下的企业合并。则甲公司投资时长期股权投资的入账价值为( )万元。

A.6 600

B.5 500

C.5 000

D.6 435

答案

参考答案:D

解析: 计算合并成本=付出资产的公允价值(存货含税)斗直接相关费用 =5 500×(1+17%)+0=6 435(万元) 借:长期股权投资——乙企业 6 435 贷:其他业务收入 5 500 应交税费——应交增值税(销项税额) 935 借:其他业务成本 5 000 贷:原材料 5 000

写作题

阅读下面的短文,然后按照要求写一篇150词左右的英语短文。

“Can I see my baby?” asked the happy new mother. The bundle(婴儿包)was placed in her arms and when she moved the fold of cloth to look upon his tiny face, she gasped-the baby has been born without ears. Time, however, proved that the baby’s hearing was perfect except his appearance.

One day when he rushed home from school and threw himself into his mother’s arms, he cried out bitterly, “A boy, a big boy… called me a f-…freak(怪人).” She sighed, knowing that his life was to be endless of heartbreaks.

He grew up, handsome and popular with his fellow students. He developed a gift for literature and music. But for his misfortune, he might have been class president.

The boy’s father had a talk with the family doctor. “Could nothing be done?” “I believe we could graft(移植)on a pair of outer ears, if they could be donated(捐献),”the doctor decided. So the search began for a person who would make such a sacrifice a young man. Two years went by. Then, “You’re going to the hospital, son. Mother and I have someone who will donate the ears you need. But it’s a secret,” said the father.

The operation was a brilliant success. His talents blossomed (开花)into genius. School and college became a series of successes. Later he married and entered the diplomatic(外交)service. “But I must know!” he urged his father. “Who gave so much for me? I could never do enough for him.”

“I do not believe you could,” said the father, “but the agreement was that you are not to know….not yet.” The years kept the secret, but the day did come…. one of the darkest days that ever pass through a son. He stood with his father over his mother’s casket(棺材).Slowly and softly, the father stretched forth a hand and raised the thick, reddish-brown hair to let out the secret.

写作内容

以约30个词概括这个感人的故事

以约120个词,请就 “在受别人的帮助中,学会了帮助别人”的话题写一篇英语短文,表达你内心的感受,并包括如下要点:

1)你看完这个故事后,你如何评价这位母亲的无私行为;

2)请以你的日常生活经历的事情为例,说明别人的善良行为对你的影响;

3)你的感想。

写作要求

1. 作文中可使用自己的亲身经历或虚构的故事,

2.可以参照阅读材料的内容,但不得直接引用原文中的句子;

3. 无需标题

【评分标准】句子结构准确; 信息内容完整; 篇章结构连贯。

判断题