问题 多项选择题

A公司20×1年的有关交易或事项如下:

(1)20×1年1月2日,A公司从深圳证券交易所购入甲公司股票1000万股,占其表决权资本的1%,对甲公司无控制、共同控制和重大影响。支付款项8000万元,另付交易费用25万元,准备近期出售。20×1年12月31日公允价值为8200万元。

(2)20×1年1月20日,A公司从上海证券交易所购入乙公司股票2000万股,占其表决权资本的2%,对乙公司无控制、共同控制和重大影响。支付款项10000万元,另付交易费用50万元,其目的是准备长期持有。20×1年12月31日公允价值为11000万元。

(3)20×1年2月20日,A公司取得丙公司30%的表决权资本,对丙公司具有重大影响。支付款项60000万元,另付交易费用500万元,其目的是准备长期持有。

(4)20×1年3月20日,A公司取得丁公司60%的表决权资本,对丁公司构成控制。支付款项90000万元,交易费用800万元,其目的是准备长期持有。

(5)20×1年4月20日,A公司购入庚公司的股票,实际支付价款7000万元,另发生相关交易费用20万元。A公司取得乙公司1%股权后,对丙公司的财务和经营政策无控制、共同控制和重大影响。庚公司的股票处于限售期。A公司未将其划分为以公允价值计量且其变动计入当期损益的金融资产。年末公允价值为7500万元。

A公司与上述公司均不存在关联方关系。

要求:

根据上述资料,不考虑其他因素,回答下列问题。

下列关于A公司各项投资的处理,正确的有()

A、甲公司股票投资应确认为交易性金融资产

B、乙公司股票投资应确认为长期股权投资

C、丙公司股权投资应确认为长期股权投资

D、丁公司股权投资应确认为长期股权投资

E、庚公司股票投资应确认为衍生工具

答案

参考答案:A, C, D

解析:

乙公司股票投资应确认为可供出售金融资产,庚公司股票投资应确认为可供出售金融资产。

单项选择题
填空题

Animation is a kind of motion pictures created by recording a series of still images-of drawings, objects, or people in various positions of incremental movement-that when played back no longer appear individually as static images but combine to produce the illusion of unbroken motion. The term animation applies to creations on film, video, or computers, and even to motion toys, which usually consist of a series of drawings or photographs on paper that are viewed with a mechanical device or by flipping through a hand-held sequence of images.
(41)Techniques
There are many ways to create animation, depending on whether the materials used are flat (such as drawings, paintings, or cut-out pieces of paper)or dimensional(such as clay, puppets, household objects, or even people).
(42)Production Process
After choosing an idea for a film, an animator must think about a concept in terms of individual actions.
(43)History
Animation has been a part of cinema history from the time the first motion pictures were made in the late 1800s.
(44)Walt Disney
The company’s founder, Walt Disney, was born in Chicago, Illinois, but grew up in Kansas City, Missouri, where he met animator Ub 1werks and composer Carl Stalling, who were to be important to his future success.
(45)Japanese Animation
Japanese animation, known as anime, blossomed after World War II(1939-1945)and today is immensely popular both within Japan and worldwide.
Current Trends
Two trends in the animation industry are likely to have a profound influence on its future:a significant increase in production and exhibition opportunities, and the growing importance of new technologies.
[A] Some early live-action films, known as trick films, used the animation technique of stop action, in which the camera is stopped and an object is removed or added to a shot before filming is resumed.
[B] Disney(with his then-partner Iwerks)created a character that was to become the most famous animated figure in history:Mickey Mouse.
[C] Aside from television, perhaps the largest influence on the style of recent animation worldwide has come from computer technologies. Experiments with electronic animation began in the 1930s, but it was not until the late 1970s that computer animation became viable beyond scientific and government applications, particularly for use by the entertainment industry.
[D] In each case, an animator must keep in mind the basic principle of frames per second(the number of images needed to produce one second of film). Because sound film runs at twentyfour frames per second, a film animator must make twenty-four images for each second of animation that he or she wishes to create.
[E] The most important historical figure in Japanese animation, Osamu Tezuka, created the first animated television series in Japan, " Tetsuwan Atom " (Astro Boy).
[F] For instance, if an animator decides on an action that will take 3 seconds of animation to complete, the animator will have to create images to fill 72 frames of film(3 seconds of movement multiplied by a running speed of 24 frames per second).