问题 问答题

长江房地产公司(以下简称长江公司)于2010年1月1日将一幢商品房对外出租并采用公允价值模式计量,租期为3年,每年12月31日收取租金200万元,出租时,该幢商品房的成本为5000万元,公允价值为6000万元。2010年12月31日,该幢商品房的公允价值为6300万元;2011年12月31日,该幢商品房的公允价值为6600万元;2012年12月31日,该幢商品房的公允价值为6700万元。2013年1月10日将该幢商品房对外出售,收到6800万元存入银行。
要求:编制长江公司上述经济业务的会计分录。(假定按年确认公允价值变动损益和确认租金收入)

答案

参考答案:[答案]
(1)2010年1月1日
借:投资性房地产—成本 6000
贷:开发产品 5000
资本公积—其他资本公积 1000
(2)2010年12月31日
借:银行存款 200
贷:其他业务收入 200
借:投资性房地产—公允价值变动 300
贷:公允价值变动损益 300
(3)2011年12月31日
借:银行存款 200
贷:其他业务收入 200
借:投资性房地产—公允价值变动 300
贷:公允价值变动损益 300
(4)2012年12月31日
借:银行存款 200
贷:其他业务收入 200
借:投资性房地产—公允价值变动 100
贷:公允价值变动损益 100
(5)2013年1月10日
借:银行存款 6800
贷:其他业务收入 6800
借:其他业务成本 6700
贷:投资性房地产—成本 6000
—公允价值变动 700
借:资本公积—其他资本公积 1000
贷:其他业务成本 1000
借:公允价值变动损益 700
贷:其他业务成本 700

阅读理解

On the wall in my mother’s bedroom there was a photo, which showed a soldier with a gun.

Below the photo there was the word ”Speaking”.

“Who’s that soldier called Speaking?” I asked one day.

“He was Harold.” She said, ‘He was my only brother. When the Second War began, Harold was eighteen. I was twelve then, and my sisters were ten and nine.”

“Harold liked to play with us, and we often quarreled. When we quarreled, we said, ‘We’re not speaking to you.’ But before long we were all happy again, and then we said, ‘I’m speaking now. Are you speaking to me?’”

“When the war broke out, Harold joined the army. A month later, he came to see us. He brought the gun to show us. Then he went miles away to the war. We didn’t see him for three years, three long, empty years. We didn’t often hear from him. But one day in May there was a loud bang on the front door.”

“I ran to open it, it was Harold! He was an old Harold, a thinner Harold, too. He looked at me with his two green eyes and smiled. That smile was just the same as before, then he said one word “Speaking’”.

‘I didn’t. I couldn’t answer. I just fell into his arms and he dropped his gun. He stayed with us for a month. We played all our old games again. Then he went back to the war, and never came back again. So I wrote the word on the photo.”

60. When I first saw the word “Speaking” below the photo, I thought ____.

A .the soldier was calling “Speaking” 

B. it was taken when the soldier was speaking

C .“Speaking” was the soldier’s name 

D. Mum wished the soldier could speak to her

61. How old was the author’s mother when Harold came back for the last time?

A.Twelve                  B.Thirteen                    C. Fifteen                     D. Twenty-one

62. When Harold came back home, ____.

A.he changed a lot except for his eyes and smile

B.he made a shoot in front of the door

C.his sister could hardly recognize him

D.his sister had another quarrel with him

63. Harold never came back again because ____.

A.he didn’t want to speak to his sister any more

B.he died in a battle

C.his sister had not answered him when he came back

D.he went far away to the war

单项选择题