问题 单项选择题 案例分析题

甲公司为增值税一般纳税人,适用的增值税税率为17%,按照10%提取盈余公积,均不考虑相关税费的影响。甲公司2012年-2015年长期股权投资业务等有关资料如下:

(1)2012年1月1日,甲公司以银行存款300万元取得乙公司10%的股权,对乙公司不具有重大影响,甲公司将其作为可供出售金融资产核算。2012年末,甲公司取得上述股权的公允价值为330万元。2013年6月30日,甲公司取得上述股权的公允价值为350万元。2013年7月1日,甲公司又以700万元取得乙公司20%的股权,当日乙公司可辨认净资产公允价值总额为4000万元,取得该部分股权后,甲公司派人参与乙公司生产经营决策的制定过程。

(2)2013年度乙公司实现净利润3000万元(其中7月-12月实现的净利润为1500万元),除下列项目外,乙公司其他资产、负债的账面价值与其公允价值相同:乙公司该项固定资产原预计使用年限为10年,已使用5年,预计净残值为0,采用直线法计提折旧,折旧费计入当期管理费用。至13年年末乙公司存货已对外销售60%,剩下的40%在14年度对外销售。

(3)2014年3月20日,乙公司宣告发放2013年度现金股利500万元,并于2014年4月20日实际发放。

(4)2014年8月,乙公司将其成本为600万元的商品以800万元的价格销售给甲公司,甲公司将取得的商品作为存货。至2014年末甲公司该批存货全部未对外销售。2014年度,乙公司实现净利润800万元。

(5)2014年12月,乙公司因可供出售金融资产业务进行会计处理后,增加其他综合收益200万元。

(6)2015年1月1日,甲公司与丙公司签订协议,以1500万元受让丙公司所持有的乙公司股权的30%。该协议于2015年1月1日经甲公司临时股东大会和丙公司股东大会批准,涉及的股权变更手续于2015年1月2日完成,当日支付了全部价款。至此甲公司持有乙公司60%的股权,能够控制乙公司的生产经营决策。

假定不考虑其他因素的影响,根据上述资料,回答下列问题。

2013年度,甲公司因持有乙公司的股份,而确认的投资收益的金额为()万元。

A.400

B.450

C.411

D.520

答案

参考答案:C

单项选择题
阅读理解

WASHINGTON — It is announced Friday that White House visitor records will be opened up on a regular basis for the first time in modern history, providing the public an unusually detailed look at who gets the opportunity to help shape American policy at the highest levels.

“Americans have a right to know whose voices are being heard in the policymaking process,” the president said in a written statement issued by the White House while he vacationed with his family at Camp David.

By the end of the year, the White House will begin posting online every month the names of the people who visited in the last 90 to 120 days. Each person’s full name will be listed, along with the date and time they entered and left and the name of the person they visited. About 70,000 to 100,000 people visit the White House each month, and the records will include tourists as well as people conducting business.

The White House pointed out several exceptions to the policy: “purely personal guests” of the Obama family; those cases in which the disclosure(透露) of visitors’ names “would threaten national safety interests”; and those who come for “particularly sensitive meetings,” like candidates for a Supreme Court nomination(提名). Officials said only a “small number” will fit in the latter category(类别), and their names would eventually be disclosed after they are no longer secret, like after a nomination is publicly announced. Moreover, they said, the number of undisclosed visitors will be disclosed, to make clear how few they are.

小题1:Why will the White House visitor records be open to the public?

A.To attract more visitors to the White House.

B.To allow people to know more about the life of the Obama family.

C.To let the public know who are influencing the policies.

D.To ask the public help correct the policies made by the government.小题2:From the passage we can learn that ________.

A.All the visitors’ names will be posted online soon after their visits

B.Not all visitors are allowed to visit the White House

C.Some visitors’ names can be found online until they’re not secret

D.The records of the visitors will be kept for at least 4 months小题3:According to the passage, whose name might be kept secret for some time?

A.A tourist.

B.A businessman.

C.A foreign student.

D.A foreign minister.小题4: What’s the main idea of the passage?

A.The White House will open the records of the visitors to the public.

B.In America more and more people are becoming policy makers.

C.The Americans have a right to know who are making policies.

D.President Obama has announced a new policy while on holiday.