问题 问答题

黄河股份有限公司(以下简称黄河公司)因变更主营业务,与正保公司进行非货币性资产交换。有关资料如下:
(1) 2009年10月1日,黄河、正保公司签订资产置换协议。协议规定:黄河公司以一项固定资产与正保公司持有的一项交易性金融资产和无形资产进行交换,黄河公司向正保公司收取补价30万元。
(2) 黄河公司换出的固定资产的账面余额为360万元,已计提折旧30万元,公允价值为400万元。
(3) 正保公司换出的交易性金融资产的账面价值(未发生公允价值变动)为150万元,公允价值为200万元;无形资产的账面原价为300万元,已累计摊销30万元,另计提减值准备20万元。
(4) 2009年10月20日,正保公司通过银行转账向黄河公司支付补价30万元。
(5) 黄河公司为换出固定资产发生相关税费5万元,已以银行存款支付。正保公司为换出无形资产发生营业税8万元,尚未支付。相关资产的所有权划转手续于2009年11月1日全部办理完毕。
(6) 假定黄河公司、正保公司的非货币性资产交换不具有商业实质,且双方换入的资产不改变其用途,假定不考虑固定资产相关的增值税。
[要求]

编制黄河公司的相关会计分录;

答案

参考答案:

解析:编制黄河公司的相关会计分录: 借:银行存款 30 贷:预收账款 30 借:固定资产清理 330 累计折旧 30 贷:固定资产 360 借:固定资产清理 5 贷:银行存款 5 换入交易性金融资产的入账价值 =150/(150+250)×(330+5-30) =114.38(万元) 换入无形资产的入账价值 =330+5-30-114.38 =190.62(万元) 借:交易性金融资产—成本 114.38 无形资产 190.62 预收账款 30 贷:固定资产清理 335

阅读理解

You may surf the internet to choose some films for the long holidays. Read the following introductions for movies that are showing at the moment. And then answer questions.

----------------------------------------------------------------------------------------------------------------

Happiness (Romance) ★★★★

Happiness tells the story of two people (Lisa Turbot and Danny Roy) who work for different advertising companies. They talk on the phone all the time and don’t like each other. But then they correspond by e-mail and fall in love. This movie will be very popular with teenagers and people who like romances. It also has beautiful music.

--------------------------------------------------------------------------------------------------------------------

I scream (Thriller ) ★★    

In I scream, Paul (Colin Jacks) is a young man who joins a thriller club. Each of the members tries to frighten the others. Paul is told to stay in an old house for the night. Everyone who has tried to stay in the house before has died. This movie is very frightening but also quite silly. It doesn’t make sense for Paul to stay in the house when things start to go wrong. Only for people who like thrillers.

--------------------------------------------------------------------------------------------------------------------

Paul’s Heroes (Comedy) ★★★  

This is very funny war movie set in World War Two. Six soldiers (including Sammy Turblow) have to get to Italy to take secret messages to the American army there. During the movie, they dress up as women and fight with Italian workers. You can guess the ending, but it’s great fun getting there.

--------------------------------------------------------------------------------------------------------------------

(Drama ) ★★★★

This is a very good drama with Jack Ross, who plays a hard-working truck driver. His wife becomes ill and he has to find a doctor who can help her. In his travels he meets Dr Lloyd (Phidl Driver) who has found the cure for the illness, but Jack Ross has only twelve hours to get the medicine back to his wife on the other side of America. This is an excellent movie, which is very exciting.

68. The purpose of writing this article is to _____________

A. advertise the four films to attract more audience

B. compare the different advantages of each film

C. introduce different films to vacationers.

D. persuade people to go to the cinema

69. The underlined word “correspond” can be replaced by ________.

A. communicate        B. match           C. write          D. exchange

70. Which of the following is the best title for the fourth film?

A .A Hard-working Truck Driver            B. Medicine

C. A Strange Illness                       D. Twelve Hours

多项选择题