问题 多项选择题

下列关于企业合并形成长期股权投资的会计处理表述中,正确的有()

A.以转让非现金资产方式进行同一控制下企业合并的,应当以被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本

B.以转让非现金资产方式进行同一控制下企业合并的,应当以实际付出对价的公允价值作为长期股权投资的初始投资成本

C.以转让非现金资产方式进行非同一控制下企业合并的,应当以被合并方可辨认净资产的公允价值份额作为长期股权投资的初始投资成本

D.以转让非现金资产方式进行非同一控制下企业合并的,应当以实际付出对价的公允价值作为长期股权投资的初始投资成本

E.以转让非现金资产方式进行同一控制下企业合并的,应当将所转让非现金资产的公允价值与其账面价值之间的差额,计入当期损益

答案

参考答案:A, D

解析:

同一控制下企业合并形成的长期股权投资:合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本;

非同一控制下企业合并形成的长期股权投资:企业合并成本包括购买方付出的资产、发生或承担的负债、发行的权益性证券的公允价值之和。

单项选择题
阅读理解
阅读理解。
     The centerpiece of curling (冰壶) is the curling stone, which
has been called a "geometrical masterpiece of tooled geology (地
质)." Kays of Scotland has been making curling stones since 1851,
when William Kay and his sons Andrew and Thomas set up a
workshop in Mauchline, Ayrshire, in southwest Scotland. Kays is
still owned by the relatives of the founder, and today it is the only
curling stone maker left in Scotland.
     Used in a highly competitive sport, the curling stones are made
to exact standards. First, stones are sliced and then into round
"cheeses". Finally, the cheeses are shaped and polished into curling
stones in a series of precise steps.
     Each stone must weigh 44 pounds. Each must have a maximum diameter (直径) of 36 inches. Polishing is
done by hand on a wheel using water, diamond-talcum power, and felt. Finshing tne stone's "running edge" is
done entirely by hand with a special kind of paper and a digital measure and magnifying glass (放大镜). Lastly,
a handle is fitted into holes on the top of the stone. Stones are computer-matched into pairs. Sixteen stones-8
pairs-are needed for a game, and since curling game field usually have 6 lanes, each game field needs 96 matched
stones!
     Kays is a small firm, employing fewer than ten skilled workers. Master craftsman and co- owner James
Wyllie is skilled at all phases of curling stone making and is also an enthusiastic curler, as well as active member
of Mauchline's Burns Club, which meets regularly to honor well-known Mauchline residents.
1. What is true about Kays?
[ ]
A. It is a family business.
B. It's a brand of curling stones.
C. It's a place in Scotland.
D. It's the name of a curling stone dealer.
2. How many curling stones are needed for two games happening at the same time?
[ ]
A. 8.
B. 16.
C. 32.
D. 96.
3. Which of the following shows the right process of making a curling stone?
[ ]
A. Slicing-shaping-polishing.
B. Weighing-measuring-polishing.
C. Cutting- running-edging-computer-matching
D. Cutting-measuring-shaping- polishing