问题 多项选择题

以下情形,应采用长期股权投资的权益法进行核算的有()。

A.企业能够对被投资单位实施控制的权益性投资

B.企业与其他方对被投资单位实施共同控制的权益性投资

C.企业能够对被投资单位施加重大影响的权益性投资

D.企业持有的在活跃市场中没有报价、公允价值不能可靠计量的权益性投资

E.企业持有的对被投资单位不具有控制、共同控制或重大影响的权益性投资

答案

参考答案:B,C

解析:《企业会计准则》中规定的长期股权投资包括四类:①企业能够对被投资单位实施控制;②企业与其他方对被投资单位实施共同控制;③企业能够对被投资单位施加重大影响的;④企业持有的对被投资单位不具有控制、共同控制或重大影响,且在活跃市场中没有报价、公允价值不能可靠计量的权益性投资。企业持有的长期股权投资属于①和④的,应该采用成本法进行会计核算;属于②或③的,应该采用权益法进行会计核算。

填空题
单项选择题

Du Bois was a sociological and educational pioneer who challenged the established system of education that tended to restrict rather than to advance the progress of black Americans. He challenged what is called the “Tuskegee machine” of Booker T. Washington, the leading educational spokesperson of the blacks in the U. S. . As a sociologist and historian, Du Bois called for a more determined and activist leadership than Washington provided.

Unlike Washington, whose roots were in southern black agriculture, Du Bois’s career spanned both sides of the Mason-Dixon Line. He was a native of Massachusetts, received his undergraduate education from Fisk University in Nashville, did his graduate study at Harvard University, and directed the Atlanta University Studies of Black American Life in the South. Du Bois approached the problem of racial relations in the United States from two dimensions: as a scholarly researcher and as an activist for civil rights. Among his works was the famous empirical sociological study, The Philadelphia Negro: A Social Study, in which he examined that city’s black population and made recommendations for the school system. Du Bois’s Philadelphia study was the pioneer work on urban blacks in America.

Du Bois had a long and active career as a leader in the civil rights movement. He helped to organize the Niagara Movement in 1905, which led to the National Association for the Advancement of Colored People (NAACP), established in 1909. From 1910 until 1934, Du Bois edited The Crisis, the major journal of the NAACP. In terms of its educational policy, the NAACP position was that all American children and youth should have genuine equality of educational opportunity. This policy, which Du Bois helped to formulate, stressed the following themes: (1) public schooling should be free and compulsory for all American children; (2) secondary schooling should be provided for all youth; (3) higher education should not be monopolized by any special class or race.

As a leader in education, Du Bois challenged not only the tradition of racial segregation in the schools but also the accommodationist ideology of Booker T. Washington. The major difference between the two men was that Washington sought change that was evolutionary in nature and did not upset the social order, whereas Du Bois demanded immediate change. Du Bois believed in educated leadership for blacks, and he developed a concept referred to as the “talented tenth”, according to which 10 percent of the black population would receive a traditional college education in preparation for leadership.

Which of the following is most likely Du Bois’s belief()

A. The blacks have a priority in terms of education

B. Higher education should be free for all races

C. Everyone has an equal right to education

D. Development in education should be gradual