问题 单项选择题 A3/A4型题

A公司适用的所得税税率均为25%。有关企业合并资料如下:

(1)2012年3月3日,A公司与B公司的股东签订协议,采用定向增发3000万股普通股(每股面值为1元)对B公司进行控股合并,取得B公司70%的股权。

(2)2012年6月30日,A公司向B公司的股东定向增发3000万股普通股(每股面值为1元)对B公司进行控股合并,公允价值为每股4元,当日办理完毕相关法律手续,取得了B公司70%的股权。

(3)被购买方B公司在2012年6月30日可辨认净资产的账面价值为16000万元,公允价值为16500万元,其差额为被购买方B公司的一项固定资产公允价值大于账面价值的差额500万元。

(4)A公司与B公司的原股东没有关联方关系。

(5)B公司的股东对出售B公司股权选择采用免税处理。B公司各项可辨认资产、负债在合并前账面价值与其计税基础相同。

下列有关企业合并的表述,不正确的是()。

A、该项合并为非同一控制下的企业合并

B、购买日为2012年6月30日

C、购买日合并成本为12000万元

D、购买日个别资产负债表确认资本公积500万元

答案

参考答案:D

解析:选项D,购买日为将子公司资产、负债调整成为公允价值,需要在合并资产负债表中确认资本公积500(16500-16000)万元。个别财务报表中,因增发股票而产生的资本公积金额=3000×(4-1)=9000(万元)。

单项选择题
阅读理解

阅读理解。

     What is eBay? The simple answer is that it is a global trading platform where nearly anyone can trade

practically anything. People can sell and buy all kinds of products and goods, including cars, movies and

DVDs, sporting goods, travel tickets, musical instruments, clothes and shoes- the list goes on and on.

     The idea came from Peter Omidyar, who was born in Paris and moved to Washington when he was

still a child. At high school, he became very interested in computer programming and after graduating

from Tuft University in 1988, he worked for the next few years as a computer engineer. In his free time

he started eBay as a kind of hobby, at first offering the service free by word of mouth. By 1996 there

was so much traffic on the website that he had to upgrade and he began charging a fee to members.

Joined by a friend, Peter Skill,and in 1998 by his capable CEO, Meg Whitman, he has never looked

back. Even in the great.com crashes of the late 1990s, eBay has gone from strength to strength. It is

now one of the ten most visited online shopping websites on the Internet.

     EBay sells connections, not goods, putting buyer and seller into contact with each other. All you have

to do is make an e-photo, write a description, fill out a sales form and you are in business: the world is

your market place. Of course for each item sold eBay gets a percentage and that is great deal of money.

Every day there are more than sixteen million items listed on eBay and eighty percent of the items are

sold.

1. We learn from the text that eBay provides people with_______.

A. a way of buying and selling goods

B. a website for them to upgrade

C. a place to exhibit their own photos

D. a chance to buy things at low prices

2. Why did Peter create eBay after graduating from university?

A. For fun.                  

B. To make money.

C. For gathering the engineers.    

D. To fulfill a task of his company.

3. From "he has never looked back "in Paragraph 2, we learn that Peter______.

A. did not feel lonely

B. was always hopeful

C. did not think about the past

D. became more and more successful

4. How does eBay make money from its website?

A. By bringing CEOs together.  

B. By charging for each sale.

C. By listing items online.      

D. By making e-photos.