问题 单项选择题 案例分析题

2014年4月2日,甲公司与丙公司签订购买丙公司持有的乙公司(非上市公司)70%股权的合同。甲公司与乙公司在发生该交易之前没有任何关联方关系。

(1)甲公司以银行存款2000万元以及一项固定资产为对价取得乙公司70%股权,该项固定资产账面价值为4000万元,公允价值为6000万元。甲公司为取得股权发生审计评估费200万元。

(2)2014年6月30日办理完毕股权过户手续,并对乙公司董事会改组,取得乙公司控制权。乙公司当日可辨认净资产的账面价值为9900万元,其中:股本为6000万元,资本公积为900万元,盈余公积为300万元,未分配利润为2700万元。

(3)2014年6月30日乙公司可辨认资产、负债的公允价值与其账面价值仅有一项资产存在差异,即管理用固定资产的账面价值为800万元,公允价值为900万元。乙公司预计该项固定资产未来仍可使用5年,预计净残值为零,采用年限平均法计提折旧。固定资产的折旧年限、折旧方法及预计净残值均与税法规定一致。

(4)甲公司2014年9月销售100件产品给乙公司,每件售价8万元,增值税税率为17%,每件成本7.5万元,乙公司2014年对外销售60件。

(5)乙公司2014年7月1日至12月31日实现净利润1000万元,提取法定盈余公积100万元;2014年12月31日宣告分派现金股利200万元。

(6)甲、乙公司适用的所得税税率均为25%。

要求:根据上述资料,不考虑其他因素,回答下列问题。

甲公司针对该项合并应确认的合并成本金额为()万元。

A.6000

B.8000

C.8200

D.7200

答案

参考答案:B

单项选择题
单项选择题

Euthanasia has been a topic of controversy in Europe since at least 1936. On an average of six times a day, a doctor in Holland practices "active" euthanasia: (1) administering a lethal drug to a (2) ill patient who has asked to be relieved (3) suffering. Twenty times a day, life prolonging treatment is withheld or withdrawn (4) there is no hope that it can (5) an ultimate cure. "Active" euthanasia remains a crime on the Dutch statute books, punishable (6) 12 years in prison. But a series of court cases over the past 15 years has made it clear that a competent physician who (7) it out will not be prosecuted.

Euthanasia, often called "mercy killing", is a crime everywhere in Western Europe. (8) more and more doctors and nurses in Britain, Germany, Holland and elsewhere readily (9) to practicing it, most often in the "passive" form of withholding or withdrawing (10) The long simmering euthanasia issue has lately (11) into a sometimes fierce public debate, (12) both sides claiming the mantle of ultimate righteousness. Those (13) to the practice see themselves (14) sacred principles of respect for life, (15) those in favor raise the banner of humane treatment. After years (16) the defensive, the advocates now seem to be (17) ground. Recent polls in Britain show that 72 percent of British (18) favor euthanasia in some circumstances. An astonishing 76 percent of (19) to a poll taken late last year in France said they would like the law changed to (20) mercy killings. Obviously, pressure groups favoring euthanasia and "assisted suicide" have grown steadily in Europe over the years.

6()

A.for

B.in

C.to

D.by