问题 单项选择题

甲公司2007年1月1日从乙公司购入其持有的B公司10%的股份(B公司为非上市公司),甲公司以银行存款支付买价520万元,同时支付相关税费5万元。甲公司购入B公司股份后准备长期持有,B公司2007年1月1日的所有者权益账面价值总额为5000万元,B公司可辨认净资产的公允价值为5500万元。则甲公司应确认的长期股权投资初始投资成本为()万元。

A.520

B.525

C.500

D.550

答案

参考答案:B

解析:

企业以非合并方式取得的长期股权投资,其中以支付现金取得的长期股权投资,应当按照实际支付的购买价款作为初始投资成本。

初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。因此,甲公司应确认的长期股权投资的初始投资成本=520+5=525(万元)。

单项选择题
阅读理解

阅读理解。

    In the current economic downturn, many American schools are adding a new

Subject: financial literacy (理财). One program in Virginia even gets students out of

the classroom for a day to learn how far their money will go in the real world.  What

looks like a shopping mall is actually an educational field trip experience for a group of

young people.

    Finance Park is a special place where students apply what they have been taught in

class about money management.  The facility (设施) opened last year in Fairfax,

Virginia.  It is the fifteenth Finance Park built in the last decade by Junior Achievement

USA, a non-profit organization helping to prepare young people for financial success.

"Since the financial crisis (危机), the demand for Finance Parks around the country

has grown," says Ed Grenier, president of the Washington, DC chapter.

    Financial literacy has only recently become part of the regular subjects in Fairfax

County. "Some students, some teachers, some schools did it, but now it is much

more systematic," Reilly says, "and it can ensure that all students get this background

information." That is why every eighth grade student in Fairfax County will eventually

spend a day here.

    Thirteen-year-old Sam says she has learned an important life lesson. "I didn't know

how expensive everything would be." Anthony, also 13,is looking forward to telling

his parents what he learned."I'11 probably tell them I want to stay a kid a little longer

and take my time to become an adult." This isn't the end of financial studies for

Anthony and the other students here.  Virginia is one of 23 states which requires

students to take a financial education class in high school in order to graduate.

1. The purpose of opening financial literacy is to _____.  

A.  help students learn how to make money

B.  tell students what the financial crisis is

C.  change the current economic downturn

D.  prepare young people for financial success

2.   From the text we know that Finance Park is _____.    

A.  an actual shopping mall

B.  a profit-making organization

C.  an educational field trip experience for students

D.  a special place for students to spend money freely                  

3.  We can infer from the text that _____.    

A.  financial literacy will be popular all over America

B.  but for the financial crisis Finanle Park wouldn't have been opened

C.  students can graduate after taking a financial literacy class in Finance Park

D.  students are interested in Finance Park and have the benefit of it