问题 问答题

甲公司和乙公司均为增值税一般纳税人,适用的增值税税率均为17%,所得税均采用资产负债表债务法核算,适用的所得税税率为25%。甲公司和乙公司有关资料如下:
(1)甲公司2012年12月31日应收乙公司账款账面余额为10140万元,已提坏账准备1140万元。由于乙公司连年亏损,资金周转困难,不能偿付应于2012年12月31日前支付的应付账款。经双方协商,于2013年1月2日进行债务重组。乙公司用于抵债资产的公允价值和账面价值如下:
单位:万元

项目 公允价值 账面价值
可供出售金融资产(系对丙公司股票投资) 800 790(成本为700,公允价值变动为90)
无形资产—土地使用权 5000 3000(原价3200,摊销200)
库存商品 2000 1500(未计提存货跌价准备)
甲公司减免扣除上述资产抵偿债务后剩余债务的60%,其余债务延期2年,每年按2%收取利息,利息于年末按年收取,实际利率为2%。债务到期日为2014年12月31日。
(2)甲公司取得的上述可供出售金融资产仍作为可供出售金融资产核算,201 3年6月30日其公允价值为795万元,201 3年12月31日其公允价值为700万元(跌幅较大),2014年1月10日,甲公司将可供出售金融资产对外出售,收到款项710万元存入银行。
(3)甲公司取得的土地使用权按50年、采用直线法摊销。假定土地使用权的摊销方法和摊销年限均符合税法的规定。
(4)2013年10月1日,甲公司将上述土地使用权出租作为投资性房地产,并采用公允价值模式进行后续计量,租赁期开始日的公允价值为6000万元。合同规定每季度租金为100万元,于每季度末收取。
(5)201 3年12月31日,收到第一笔租金100万元,同日,上述投资性房地产的公允价值为6100万元。
(6)甲公司取得的库存商品仍作为库存商品核算。
假定:
(1)不考虑增值税、所得税外其他税费的影响。
(2)甲、乙公司对外提供半年报和年报。
要求:根据上述资料,不考虑其他因素,回答下列问题。

关于无形资产转换为投资性房地产,在转换日,甲公司下列做法中正确的有( )。

A.确认资本公积1075万元

B.确认公允价值变动损益1075万元

C.既不确认资本公积,也不确认公允价值变动损益

D.投资性房地产应按公允价值6000万元入账

E.投资性房地产入账价值为4925万元

答案

参考答案:

解析: (1)BD;(2)BC;(3)ACE;(4)AE;(5)AD;(6)ACE。

阅读理解

阅读理解。

        Some people have the feeling that nothing can be done about their poor reading ability. They feel

hopeless about it. Can you learn to read better, or must you agree that nothing can be done about it?

        To be sure, people are different. You cannot expect to do everything as well as certain other people

do. If all the students in a class tried out for basketball, some would be very good players; others would

be very poor; and many would be in between. But even the very poor players can become much better

players if they are guided in the right way, and with plenty of practice. It is the same with reading. Some

seem to enjoy reading and to read well without any special help. Others find reading a slow and tiring job.

In between, there are all degrees of reading ability.

        Many experiments have shown that just about every poor reader can improve his reading ability. In

these experiments, the poor readers were given tests of reading ability. After some of the causes of their

reading were discovered, they were given special instruction and practice in reading. After a few months,

another test of the same kind was given. In nearly all cases, these people had raised their reading scores.

1.With the example of basketball players, the author shows ________.

A. why certain people are poor readers

B. that there are differences in people’s abilities

C. why some people are good basketball players

D. that good basketball players can be good readers

2.To improve their reading ability, people should ________.

A. work long and hard

B. take different forms of tests

C. have special help and practice

D. try different reading materials

3.The experiments mentioned in the text show that ________.

A. good readers seem to enjoy reading

B. almost all poor readers can make progress

C. causes of poor reading were difficult to find out

D. tests help people improve their reading ability

4.What does the underlined sentence “many would be in between” mean?

A. It means that many are the best basket players.

B. It means that many are the worst basket players.

C. It means that many are standing in the middle of the line.

D. It means that there are several levels of players in many students.

5.What’s the purpose of the author’s writing this passage?

A. To encourage people to improve their reading ability.

B. To suggest that readers should do practice only in reading.

C. To tell us that readers can’t improve their reading ability without special help.

D. To tell us that to be a good reader, one should be guided in the right way.

填空题