问题 问答题 简答题

计算题:

安信公司有关可供出售金融资产业务如下:

(1)2006年1月1日,安信公司从股票二级市场以每股33元的价格购入华康公司发行的股票200万股,占华康公司有表决权股份的5%,对华康公司无重大影响,划分为可供出售金融资产。另支付相关交易费用150万元。

(2)2006年5月10日,华康公司宣告发放上年现金股利1800万元。

(3)2006年5月15日,安信公司收到现金股利。

(4)2006年12月31日,该股票的市场价格为每股29.25元。安信公司预计该股票的价格下跌是暂时的。

(5)2007年,华康公司因违犯相关证券法规,受到证券监管部门查处。受此影响,华康公司股票的价格发生下跌。至2007年12月31日,该股票的市场价格下跌到每股13.5元。

(6)2008年,华康公司整改完成,加之市场宏观面好转,股票价格有所回升,至12月31日,该股票的市场价格上升到每股22.5元。

(7)2009年1月31日,安信公司将该股票全部出售,每股出售价格为18元。

假定不考虑其他因素。

要求:

(1)编制2006年1月1日安信公司购入股票的会计分录。

(2)编制2006年5月10日华康公司宣告发放上年现金股利时,安信公司的会计分录。

(3)编制2006年5月15日安信公司收到上年现金股利的会计分录。

(4)编制2006年12月31日安信公司可供出售金融资产公允价值变动的会计分录。

(5)编制2007年12月31日安信公司确认股票投资的减值损失的会计分录。

(6)编制2008年12月31日安信公司确认股票价格上涨的会计分录。

(7)编制2009年1月31日安信公司将该股票全部出售的会计分录。

答案

参考答案:

(1)编制2006年1月1日安信公司购入股票的会计分录。 

借:可供出售金融资产――成本6750(200×33+150) 

贷:银行存款6750 

(2)编制2006年5月10日华康公司宣告发放上年现金股利时,安信公司的会计分录。 

借:应收股利90(1800×5%) 

贷:可供出售金融资产――成本90 

(3)编制2006年5月15日安信公司收到上年现金股利的会计分录。 

借:银行存款90 

贷:应收股利90 

(4)编制2006年12月31日安信公司关于可供出售金融资产公允价值变动的会计分录。 

借:资本公积――其他资本公积810 

贷:可供出售金融资产――公允价值变动810(6750-90-200×29.25) 

(5)编制2007年12月31日安信公司确认股票投资减值损失的会计分录。 

借:资产减值损失3960(6750-90-200×13.5) 

贷:资本公积――其他资本公积810 

可供出售金融资产――公允价值变动3150 

(6)编制2008年12月31日安信公司确认股票价格上涨的会计分录。 

确认股票价格上涨=200×22.5-(6750-90-810-3150)=1800(万元) 

借:可供出售金融资产――公允价值变动1800 

贷:资本公积――其他资本公积1800 

(7)编制2009年1月31日安信公司将该股票全部出售的会计分录。 

借:银行存款3600(200×18) 

可供出售金融资产――公允价值变动2160(810+3150-1800) 

资本公积――其他资本公积1800 

贷:可供出售金融资产――成本6660 

投资收益900

单项选择题
阅读理解

There are some things humans can go without. We can lose a kidney or a lung, an arm or two and still live perfectly well. But some fish put us to shame. They can get by without stomachs.

One such fish is the stout longtom. The group it belongs to carries a more appropriate name: the needlefish. All needlefish lack stomachs. Their ancestors had them, but later they were lost.

The stout longtom can reach 1.3 meters in length, and lives near the sea surface. Like all needlefish, it can jump out of the water to escape its enemies. Tropical fishermen are sometimes injured by needlefish. In 1977, a 10-year-old Hawaiian boy was killed when a needlefish jumped through his brain. The longtom eats smaller fish. It teeth are not good at cutting fish into pieces, so it swallows fish whole.

Ryan Day from Australia and his colleagues wanted to know how the longtom digests its meaty meals without a stomach, so they ran some chemical tests about the fish.

Day’s results show that the longtom can consume food without the help of a stomach. It uses a special material called trypsin that can break down proteins without acid — although the approach is less efficient than using a stomach.

Because it’s a meat-eating animal, the longtom gets a lot of protein in its food, so it can afford this slightly less efficient system for absorbing it. Two plant-eating fish that Day studies actually had higher levels of trypsin in their body, as their food was low in protein.

Day thinks that the longtom and its stomachless relatives might actually have arrived at an energy-saving solution. He says that although the stomach is critical to many kinds of animal, the organ is “a fairly expensive organ to run”. This perhaps explains why some animals have got rid of theirs.

小题1:What does the underlined phrase “get by” mean?

A.Recover.

B.Fight.

C.Hunt.

D.Live.小题2:Ryan Day ran the chemical tests in order to find out how the longtom ______.

A.catches smaller fish in the water

B.digests the smaller fish in its body

C.can jump so high to escape its enemies

D.uses acid to break down the protein小题3:What plays a key role in the longtom’s digestion process?

A.Trypsin.

B.Acid

C.The stomach.

D.Protein in its body.小题4:Ryan Day’s results show that ______.

A.the longtom can make acid easily

B.the longtom often waste energy

C.the longtom’s high-protein food helps its unique way of consuming food.

D.meat –eating fish have higher levels of trypsin in their bodies than plant-eating fish