甲公司持有乙公司70%的股权，2013年1月1日自购买日持续计算的公允价值为55000万元，当日又取得乙公司10%股权，支付价款6000万元，则该业务影响合并报表所有者权益的金额是()万元。
A、0
B、-500
C、600
D、500
参考答案：B
解析：合并报表中认可的新购10%股权的金额=55000×10%=5500(万元)，个别报表确认金额为6000万元，合并报表中将差额500万元冲减长期股权投资，借方计入资本公积，所以影响所有者权益的金额是-500万元。
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| One day Daddy and I went out for a walk. On the way we 1 a lot of people. We went up and 2 a look. Oh, dear! 3 did we see? There 4 a donkey (驴) in the middle of the road. It would not move. The cars and buses could not get past. Then a policeman came. " 5 donkey is this?" he asked. "It's mine," said a farmer, "but I 6 move it." The policeman and the farmer did 7 best to move the donkey, but it would not move. We laughed, but the 8 of the cars and the buses were worried. "We can't move the donkey," the farmer and the policeman said. "What shall we do?" "Give him a carrot," my father said. " 9 a good idea!" said the farmer. Soon he found a carrot and showed it to the donkey. When the donkey saw a carrot, it jumped up and walked after the farmer. 10 the cars and buses could get past at last. | ||||
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