问题 多项选择题

甲公司2012年1月1日支付现金1800万元购入乙公司80%股权,能够对乙公司的财务和经营政策实施控制(甲公司和乙公司原股东无关联方关系)。除乙公司外,甲公司无其他子公司,合并当日乙公司可辨认净资产公允价值为2000万元。2012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400万元,无其他所有者权益变动。2013年度,乙公司按购买l3可辨认净资产公允价值为基础计算的净亏损为2000万元,无其他所有者权益变动。2013年年末,甲公司个别财务报表中所有者权益总额为8000万元。合并报表列示的下列项目中,正确的有()。

A.2012年1月1日应确认合并商誉200万元

B.2012年12月31日少数股东权益为480万元

C.2013年12月31日少数股东权益为。

D.2013年12月31日股东权益总额为6800万元

答案

参考答案:A, B, D

解析:

【解析】2012年1月1日应确认合并商誉=1800-2000×80%=200(万元),选项A正确;2012年12月31日少数股东权益=2000X20%+400×20%:480(万元),选项B正确;2013年度少数股东损益=-2000×20%=-400(万元),少数股东权益=480-400=80(万元),选项c错误;2013年l2月31日归属于母公司的股东权益=8000+f400-2000)×80%=6720(万元),2013年12月31日股东权益总额=6720+80=6800(万元),选项D正确。

阅读理解

B
Imperial College
London    
Tanaka Business School
10 New Professors,Readers,Senior Lectures or Lecturers (讲师)
Imperial College is among the top ten universities of the world,according to the 2006
Times Higher Education   
Having doubled its size in the last 4 years and hired world—class scholars during that period。Imperial’s Tanaka Business School wishes to make a further 10academic appointments in its drive to become a leading research—led business school.Only applicantswho have published in top international magazines will be considered. Excellent ones from any field of management are welcome,but the school particularly wishes to appointin the fields of marketing,technology management and healthcare. International salaries will be offered.
An application form and further details may be downloaded from www.imperial.ac. uk/
tanaka(About Us,job opportunities).
An application form,2 of your best papers should be sent to
 
60.Why 10 appointments are to be made?
A.To teach some new subjects
B.To guide students in reading
C.To make Imperial College among the top 10 universities of the world
D.To make Tanaka Business School a leading research –led business school
61.“Readers”in the 4th line mean         .
A.school newspaper editors               B.librarians
C.senior university teachers               D.college graduates
62.Which of the following statements does NOT agree with the passage?
A.Imperial College is a business school
B.Imperial College is a famous university in the world
C.Imperial College is very strict with job hunters
D.Imperial College offers good salary
63.According to the passage , if one wants to apply for a job in Imperial College, he/she should
_______ .
A.post all the material before 2 April 2007              B.prepare enough personal material in ink
C.write 2 essays                                             D.first visit www.imperial.ac.uk/tanaka
单项选择题