问题 多项选择题

2014年,A公司和B公司分别出资750万元和250万元设立C公司,A公司、B公司对C公司的持股比例分别为75%和25%。C公司为A公司的子公司。2015年B公司对C公司增资500万元,增资后占C公司股权比例为35%。交易完成后,A公司仍控制C公司。C公司自成立日至增资前实现净利润1000万元,除此以外,不存在其他影响C公司净资产变动的事项(不考虑所得税等影响)。A公司下列会计处理中正确的有()。

A.B公司对C公司增资前A公司享有的C公司净资产账面价值为1500万元

B.B公司对C公司增资后A公司享有的C公司净资产账面价值为1625万元

C.增资后A公司合并资产负债表中应调增资本公积125万元

D.增资后A公司个别资产负债表中应调增资本公积125万元

答案

参考答案:A, B, C

解析:A公司持股比例原为75%,由于少数股东增资而变为65%。增资前,A公司按照75%的持股比例享有的C公司净资产账面价值为1500万元(2000×75%),选项A正确;增资后,A公司按照65%持股比例享有的净资产账面价值为1625万元(2500×65%),两者之间的差额125万元,在A公司合并资产负债表中应调增资本公积,选项B和C正确,选项D错误。

单项选择题 A1/A2型题
阅读理解

It is a matter of common observation that although money income keeps going up over the years, we never seem to become richer. Prices are rising continuously. This condition is what we call inflation: the money supply is becoming inflated so that each unit of it becomes less valuable. We have got used to higher and higher rates of inflation in recent years. What could be bought twenty years ago for one pound now costs well over 2 pounds. And at present this rate of inflation seems to be rising rather than falling. If in the real world our money incomes go up at the same rate as prices do. One might think that inflation doesn’t matter. But it does ------.When money is losing value it also loses one of the qualities of a good money—stability of value. It is no longer acceptable as a store of value; and it becomes an unsuitable means of delayed payment. Nobody wants to hold a wasting possession, so people try to get rid of money as quickly as possible. Inflation therefore simply stimulates(刺激)our spending and discourages saving.

小题1:From the passage we can know that inflation is a situation in which________.

A.everyone’s incomes rise

B.money will hold its value

C.we can watch our money grow

D.money constantly loses its value小题2:.In the writer’s view, if incomes and prices rise at the same rate, ________.

A.inflation maybe still be a problem

B.we have nothing to worry about

C.inflation is no longer a problem

D.we will become richer and richer小题3:.Under inflation people are likely to ________.

A.go to the bank more often than usual

B.save more money since their incomes rise

C.spend money quickly rather than to save it

D.keep money at home instead of going to banks小题4:.We can conclude according to the passage that ________.

A.the writer is a government official

B.the writer is worried about inflation

C.the writer encourages people to spend money

D.the writer has become richer because of inflation小题5:. Which of the following words is omitted at the end of the underlined sentence “But it does”?

A.matter,

B.goes.

C.rises

D.fall