问题 填空题

World Health Organization (WHO) officials recently urged Asia-Pacific governments to shake off complacency and intensify the fight against tuberculosis (TB), which kills 1,000 people a day in the region. Shigeru Omi, regional director of WHO for the Western Pacific, said deaths caused by tuberculosis continue to rise in the region as ’more and more people are infected with the dreadful disease every year.
"Every year, an additional two million tuberculosis cases are diagnosed in the region," Omi said at a news conference during the opening of a two-day meeting of Asian’ parliamentarians to discuss strategies to control the disease. (41) "When it comes to developed countries, the reason for the increase of TB is related to the ageing society," he said." (42) ""One common fact among developing countries and developed countries is complacency, "Omi added." (43) "
WHO said among the "high burden, high risk" countries in the region are Cambodis, China, Laos, Mongolia, Papua New Guinea, the Philippines and Vietnam. (44) It noted that more that 40 million people are infected with the disease and "10 percent of them -will develop TB in their lifetime. "In Cambodia, more than 7 million people, or 60 percent of the population, are infected with the disease, while in Vietnam more than 145, 000 people are infected each year. "In several developed and newly industrialized countries in the Western Pacific region, TB prevalence has not decreased markedly during the last decade although economic growth should make more resources available to deal with the problem, "WHO said. (45) .
Omi expressed confidence that with renewed vigilance among health officials in the region. TB prevalence could be reduced by half by 2010.
[A] If you become elderly, your immune system is becoming weaker and weaker.
[B] In Japan, the number of diagnosed cases rose to 48, 264 in 1999 from 42, 472 cases in 1996.
[C] Omi pointed out that the main factor for the rise of TB cases in developing countries is the rapid increase of people who migrate into the big cities and live in unsanitary conditions.
[D] There is no doubt that tuberculosis will be eliminated completely everywhere in the world in the near future.
[E] They thought we have already conquered tuberculosis, so they become a little bit complacent.
[F] WHO records showed that in China, tuberculosis is one of the most common causes of death.
[G] In Asia, the number of diagnosed cases rose to 148, 264 in 2001 from 42, 472 cases in 2005.

答案

参考答案:E

解析:空白处的前一句说发展中国家和发达国家有一个共同的原因就是自鸣得意。E具体说明了为什么会自鸣得意呢因为他们认为他们已经征服了结核病,将E填在此处正好与前文连接。

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考核长期股权投资权益法+非货币性资产交换+债务重组

北方公司对B公司进行长期股权投资,有关资料如下:

(1)北方公司于2009年1月1日用厂房投资于B公司,取得B公司30%的股权,对B公司生产经营政策具有重大影响。

投出厂房的账面原价为3000万元,已提折旧500万元,未计提资产减值准备;该厂房在投资日的公允价值为3200万元。投资各方约定,按照投入资产的公允价值作为厂房的入账价值;实收资本按照注册资本10000万元的30%入账。为了进行该项投资,北方公司发生了审计费、律师费共20万元。

取得投资时B公司可辨认资产公允价值20000万元,负债公允价值8000万元,可辨认净资产的公允价值为12000万元。

取得投资时,B公司的无形资产(土地)公允价值为1000万元,账面价值为500万元,按50年摊销。除此以外,其他资产、负债账面价值与公允价值没有差异。

(2)B公司2009年5月分配2008年利润,对投资者分配利润共计400万元。

(3)B公司2009年实现净利润为2010万元,按实现净利润的10%提取法定盈余公积。

(4)2010年6月分配2009年利润500万元。

(5)2010年B公司发生亏损1290万元;2010年B公司由于可供出售金融资产业务增加资本公积200万元。

由于B公司发生了严重亏损,使北方公司持有的该股份出现了减值的迹象,经测算,该长期股权投资的可收回金额为3100万元。

(6)2011年3月,北方公司将公司该股权全部用于抵偿对甲公司的债务3500万元,股权转让手续已经办理完毕。抵债债务时,该股权的公允价值为3200万元。

甲公司对公司应收债权已经计提坏账准备120万元。

根据上述资料,不考虑其他因素,回答下列问题:

2011年3月用北方公司用长期股权投资抵偿债务,下面会计处理中,正确的有()。

A.北方公司应确认债务重组利得200万元 

B.北方公司应确认资产转让损益150万元 

C.甲公司应确认债务重组损失180万元 

D.甲公司取得的对B公司长期股权投资的初始投资成本为3100万元