问题 单项选择题

2011年12月31日,甲公司以货币资金取得乙公司30%的股权,初始投资成本为2000万元,投资时乙公司可辨认净资产公允价值为7000万元,甲公司取得投资后即派人参与乙公司生产经营决策,但无法对乙公司实施控制。假定不考虑其他因素,该项投资对甲公司2011年度损益的影响金额为万元。

A.50

B.100

C.150

D.250

答案

参考答案:B

解析:

此题为长期股权投资的权益法核算。会计分录应是:

投资时的会计处理:

借:长期股权投资——乙公司――成本 2100

贷:银行存款     2000

营业外收入    100

所以此项投资对2011年损益的影响=100(万元)。

阅读理解

阅读理解。

Dear Mike,

     Thanks for your family photo. This is a photo of my family. I have a happy family. There are five people

in my family. They are my grandmother, my parents, my sister and I. The old woman is my grandmother.

The man is my father. His name is David. He is a teacher. And what about the woman? She is my mother. Her

name is Linda. She is very nice. Look at the girl. That's my sister. She is in a middle school (中学). Her name

is Lucy. Do you know (知道) the boy? It's me.

                                                                                                                                                Yours,

                                                                                                                                                Tony

1. There are ______ people in this family.

A. four

B. five

C. six

D. seven

2. Who is Linda?

A. She is the boy's aunt.

B. She is the boy's sister.

C. She is the boy's mother.

D. She is the boy's cousin

3. Is David the old woman's son?

A. Yes, he is.

B. No, he isn't.

C. No, he is.

D. No, it is.

4. What's the name of the boy?

A. Tony.

B. Mike.

C. David.

D. Linda.

5. Which is true (正确的) according to (根据) the letter?

A. The parents have two sons.

B. Lucy is a student.

C. Lucy's mother is a teacher.

D. David has no grandmother.

单项选择题