问题 单项选择题 A3/A4型题

A公司对B公司的长期股权投资采用权益法核算,占B公司有表决权资本的30%。A公司所得税率为25%,A公司拟长期持有该投资,以前年度未计提减值准备。有关资料如下:

(1)2011年1月1日A公司对B公司的长期股权投资账面价值为2100万元。

(2)自2011年初开始,B公司由于所处行业生产技术发生重大变化,已失去竞争能力,B公司2011年发生净亏损1000万元,无其他权益变动,当年未发生任何内部交易。

(3)2011年12月31日,此项长期股权投资如果在市场上出售可得到价款1400万元,同时将发生直接处置费用10万元;如果继续持有,预计在持有期间和处置时形成的未来现金流量的现值总额为1350万元。

要求:根据上述资料,不考虑其他因素,回答下列问题。

2011年末应计提长期股权投资减值准备()。

A、450万元

B、140万元

C、410万元

D、400万元

答案

参考答案:C

解析:【答案解析】 2011年12月31日,该项长期股权投资的可收回金额为1 390万元,应计提长期股权投资减值准备=(2 100-1 000×30%)-1 390=410(万元)

阅读理解

When it comes to social behaviour,mammals are in a league of their own.Some birds may form pairs,or even cooperate to hunt,but the complexity (复杂性) of their relationships can hardly compare to those within a school of dolphins,a herd of elephants or a group of humans.What makes mammalian social groups different from a flock of starlings or a shoal of fish,is that in many cases the individuals could recognize each other.Although we may think that  all elephants look pretty much the same,we can easily tell individuals of our own species apart and it has become clear through studies that the same is true of other species.Dolphins have their own signature whistles that act like “names”,and elephants can recognize and greet other individuals they have known but not seen for many years.This is something that only a few species of birds appear to be able to do.

Mammals in complex social groups not only recognize each other as individuals,but also they remember a lot of information about that individual.Social groups often rely on this memory—such as knowing who is dominant to whom,who is related to whom,and who has done what to whom in the past.It’s like remembering who you have lent money to or done a favour for,and who hasn’t repaid that money or has talked about you behind your back.You have to learn who to trust,who your friends are,and who to watch out for.

All this remembering goes on in a particular part of the brain called the neocortex (大脑皮层).If you compare the size of a mammal’s social group with the size of this part of the brain,you will find they are remarkably closely related.This area seems to take a long time to develop fully and animals in which it is very large take a very  long time to grow up to adulthood.During this time,the youngster has to learn all the rules of social behaviour in their group and to piece together all  the relationships between the group members:Knowledge that will be needed to avoid getting into trouble.

小题1:What is special about a mammalian social group according to the passage?

A.All the individuals cooperate to hunt.

B.The individuals can communicate with each other.

C.The individuals can recognize each other.

D.The individuals form closer relationship.小题2:The passage suggests that elephants________.

A.are cleverer than dolphins

B.can recognize other species

C.may mistake a member for another

D.have good memories小题3:Animals whose area of the neocortex is large________.

A.will have a long period of time before they become adults

B.will spend a shorter time learning the necessary knowledge

C.will learn the necessary knowledge much more easily

D.will have more difficulty in growing up as adults小题4:If the neocortex is larger,the animals________.

A.can live a longer life

B.have a smaller social group

C.have a larger social group

D.have a greater body size

单项选择题