问题 多项选择题

甲公司20×0年1月1日购入乙公司80%股权,能够对乙公司的财务和经营政策实施控制。除乙公司外,甲公司无其他子公司。20×0年度,乙公司按照购买日可辨认净资产公允价值为基础计算实现的净利润为2000万元,无其他所有者权益变动。20×0年末,甲公司合并财务报表中少数股东权益为825万元。20×1年度,乙公司按购买日可辨认净资产公允价值为基础计算的净亏损为5000万元,无其他所有者权益变动。20×1年末,甲公司个别财务报表中所有者权益总额为8500万元。下列各项关于甲公司20×0年度和20×1年度合并财务报表列报的表述中,正确的有()。(2011年考题)

A.20×1年度少数股东损益为0

B.20×0年度少数股东损益为400万元

C.20×1年12月31日少数股东权益为0

D.20×1年12月31日股东权益总额为5925万元

E.20×1年12月31日归属于母公司股东权益为6100万元

答案

参考答案:B, D, E

解析:【解析】20×0年少数股东损益=2000×20%=400(万元),选项B正确;20×1年度少数股东损益=-5000×20%=-1000(万元),选项A错误;20×1年12月31日少数股东权益=825-5000×20%=-175(万元),选项C错误;20×1年12月31日归属于母公司的股东权益=8500+(2000-5000)×80%=6100(万元),选项E正确;20×1年12月31日股东权益总额=6100-175=5925(万元),选项D正确。

阅读理解

阅读理解。

     What do you think is the best way to pass an examination? The only way is to work hard every day in the

school year. If you are lazy for most of the year and then work hard at your lessons only a few days before

the exam, you are sure to fail. If you want to get good marks in the English exam, don't just study the grammar,

try to read stories in English every day. Speak English whenever you can. Don't stay up too late at night before

the exam. Before you start the exam, read carefully the question, try to understand the exact meaning of each.

When you have at last finished your exam, read over your answers, correct the mistakes if there are any and

be sure that you have not missed anything out.

1. How can we do well in an exam? [ ]

A. we should study hard in the school year.

B. We'd better go to bed a bit earlier before the exam.

C. We should read over the papers before handing them in.

D. We must do A,B and C.

2. Learning the rules of grammar is _____ to pass the exam. [ ]

A. enough

B. not enough

C. possible

D. not useful

3. Make sure that you _____ before you give the papers to the teacher. [ ]

A. remember the rules of grammar

B. have thought over and over again

C. have answered all the questions

D. have read many stories in English

4. The writer thinks that one should _____ if he wants to learn a foreign language well. [ ]

A. read as many stories in the language as he can and try to speak it often

B. learn the rules of grammar as much as possible

C. take the exams carefully

D. correct the mistakes before speaking it.

5. What the writer said is _____. [ ]

A. not useful

B. helpful

C. mistaken

D. hard to understand

选择题