按照法律规定的范围和程序进行的继承,叫做遗嘱继承。
错
继承方式包括法定继承和遗嘱继承。按照法律规定的范围和程序进行的继承,叫做法定继承。
Tragedies have a way of making people rethink their (1) and find a new focus. They make people think about what a society needs in order to (2) . The notion of doing something to take control of society or of our fate as humans might be dated back to ancient times of the (3) . Now, in the early 21st century, " social (4) " are trying to take back some (5) over society’s direction once again. A social inventor is not necessarily a social (6) , a social (7) or someone who works in a (8) industry or invents new (9) and consumer products. A social inventor is using the power of (10) thinking, to come up with ideas for (11) in certain communities or sections of society. They have a vision of a (12) world and create new systems or practices. Their ideas may seem (13) or impossible. They are usually quite (14) people. But some of these creative thinkers have (15) and quietly changed the way we live. Social inventions do not have to be (16) . Sometimes they are new (17) for neighborhoods or communities, or even very (18) ideas. The idea of social inventions has become so popular in recent years. It shows how much people desire to make a (19) in our society and not remain (20) .
2010年1月1日大运公司以银行存款9000万元取得了天马公司60%的股权,当日天马公司可辨认净资产公允价值总额为13500万元(假定公允价值与账面价值相同)。2010年年末天马公司实现净利润7500万元。天马公司于2011年3月1日宣告分派2010年度的现金股利2000万元。2011年12月6日,大运公司将其持有的对天马公司长期股权投资的1/3对外出售,于当日办理完毕股权划转手续,出售取得价款5400万元,出售时的账面余额仍为9000万元,未计提减值准备。当日被投资单位可辨认净资产公允价值总额为24000万元。 除所实现净损益外,天马公司未发生其他计入所有者权益的交易或事项。大运公司按净利润的10%提取盈余公积。 在出售1/3的股权后,大运公司对天马公司的持股比例为40%,虽然在天马公司董事会中派有代表,但不能对天马公司的生产经营决策实施控制。 要求:根据上述资料,不考虑其他因素,回答下列各小题。
2011年12月6日长期股权投资调整后的账面价值为( )。
A.9000万元 B.8700万元 C.8200万元 D.7980万元