问题 多项选择题

甲公司20×8年度与投资相关的交易或事项如下:

(1)1月1日,从市场购入2000万股乙公司发行在外的普通股,准备随时出售,每股成本为8元。甲公司对乙公司不具有控制、共同控制或重大影响。12月31日,乙公司股票的市场价格为每股7元。

(2)1月1日,购入丙公司当日按面值发行的三年期债券1000万元,甲公司计划持有至到期。该债券票面年利率为6%,与实际年利率相同,利息于每年12月31日支付。12月31日,甲公司持有的该债券市场价格为998万元。

(3)1月1日,购入丁公司发行的认股权证100万份,成本100万元,每份认股权证可于两年后按每股5元的价格认购丁公司增发的1股普通股。12月31日,该认股权证的市场价格为每份0.6元。

(4)1月1日,取得戊公司25%股权,成本为1200万元,投资时戊公司可辨认净资产公允价值为4600万元(各项可辨认资产、负债的公允价值与账面价值相同)。甲公司能够对戊公司的财务和经营政策施加重大影响。当年度,戊公司实现净利润500万元;甲公司向戊公司销售商品产生利润100万元,至年末戊公司尚未将该商品对外销售。

(5)持有庚上市公司100万股股份,成本为1500万元,对庚上市公司不具有控制、共同控制或重大影响。该股份自20×7年7月起限售期为3年。甲公司在取得该股份时未将其分类为以公允价值计量且其变动计入当期损益的金融资产。该股份于20×7年12月31日的市场价格为1200万元,20×8年12月31日的市场价格为1300万元。甲公司管理层判断,庚上市公司股票的公允价值未发生持续严重下跌。

要求:根据上述资料,不考虑其他因素,回答问题。(2009年原制度考题)

下列各项关于甲公司对持有的各项投资分类的表述中,正确的有()。

A.对戊公司的股权投资作为长期股权投资处理

B.对丙公司的债券投资作为持有至到期投资处理

C.对乙公司的股权投资作为交易性金融资产处理

D.对庚上市公司的股权投资作为长期股权投资处理

E.对丁公司的认股权证作为可供出售金融资产处理

答案

参考答案:A, B, C

解析:【解析】对乙公司投资,不具有控制、共同控制、重大影响,且公允价值能够可靠计量,且随时准备出售,所以应该划分为交易性金融资产,选项C正确;对丙公司债券计划持有至到期,作为持有至到期投资核算,选项B正确;对丁公司的认股权证,属于衍生金融工具,作为交易性金融资产核算,选项E错误;对戊公司的股权投资,达到重大影响,只能作为长期股权投资核算,选项A正确;对庚上市公司的投资,处于限售期,只能作为可供出售金融资产核算,选项D错误。

完形填空
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     I didn't cry when I learned I was the parent of a mentally handicapped (弱智的) child.
     "Go ahead and cry,"the doctor __36__ kindly.But I couldn't cry then nor during the months that
followed.
     We sent her to a kindergarten in our neighborhood at age seven.I worried that she was the "__37__"
child among twenty fiveyearolds.
     __38__,positive things began to happen to Kristi in her school,and to her schoolmates,too.When
talking big of their own accomplishments,Kristi's classmates always took __39__ to praise her as well,"
Kristi got all her spelling words right today."No one would say that her spelling list was easier than anyone
else's.
     During Kristi's second year in school,she __40__ a very special challenge.The big public event of the
term was a __41__ based on the final outcome of the year's music and physical education activities.Kristi
was __42__ in both.My husband and I felt __43__ about the day as well.
     On the day of the program,Kristi __44__ to be sick.Desperately I wanted to keep her home.Why let
Kristi fail in a gymnasium __45__ with parents,students and teachers?What a simple __46__!But I finally
got her onto the school bus.
     Just as I had forced my daughter to go to school,now I forced myself to go,too.Then I knew Kristi's
__47__.Her class was divided into relay teams.With her slow and clumsy reactions,she would surely
__48__ her team.
     But as Kristi's turn to __49__ neared,a change took place in her team.The tallest boy in the line
stepped __50__ Kristi and placed his hands on her waist.Two other boys stood a little ahead of her.The
__51__ the player in front of Kristi stepped from the sack(bag),the two boys seized it and held it open
while the tall boy __52__Kristi and dropped her neatly into the sack.A girl ahead took her hand and
supported her until she gained her __53__.Then off Kristi hopped (跳跃),smiling and proud.
     At the cheers of the crowd,I slipped out to thank Heaven for the warm and considerate people making
it possible for my __54__daughter to be like her fellow human beings.Then I finally __55__.
( )1.A.demanded    
( )2.A.common      
( )3.A.Thus        
( )4.A.pains      
( )5.A.failed      
( )6.A.competition
( )7.A.stupid      
( )8.A.annoyed    
( )9.A.wanted      
( )10.A.filled    
( )11.A.approach  
( )12.A.worry    
( )13.A.hold on    
( )14.A.participate
( )15.A.around    
( )16.A.interval  
( )17.A.caught    
( )18.A.access  
( )19.A.nervous    
( )20.A.recovered  
B.requested  
B.different  
B.Therefore  
B.time  
B.accepted  
B.conclusion
B.slow  
B.anxious  
B.happened  
B.jammed  
B.method  
B.disaster
B.hold out  
B.operate  
B.off  
B.moment  
B.lifted  
B.position  
B.slim  
B.cried  
C.advised  
C.excellent
C.Eventually
C.efforts  
C.faced  
C.conference
C.serious  
C.guilty  
C.pretended  
C.covered  
C.key  
C.choice  
C.hold over  
C.practise  
C.behind  
C.chance  
C.protected  
C.speed  
C.disabled  
C.prayed  
D.joked        
D.casual       
D.However      
D.measures     
D.shared       
D.ceremony     
D.awkward      
D.tough        
D.proved      
D.burdened     
D.solution     
D.error        
D.hold up      
D.show         
D.beside       
D.point        
D.hid          
D.balance      
D.delicate     
D.applauded    
单项选择题