问题 多项选择题

甲公司是从事房地产开发业务的企业,2009年3月31日,甲公司董事会就其开发的一栋写字楼的第一层商铺不再出售改用作出租形成了书面决议。

(1)2011年1月20日,甲公司与乙企业签订了租赁协议,将一栋写字楼用于出租,租赁期开始日为2011年3月31日,租赁期2年,该写字楼的账面余额5500万元,未计提存货跌价准备。预计使用年限为50年,预计净残值为500万元,采用直线法计提折旧。

2011年3月31日和2011年12月31日商铺公允价值分别为6000万元和6100万元。

2011年12月31日收到6个月的租金300万元

(2)2012年12月31日商铺公允价值为6500万元,收到本年租金600万元。

(3)2013年6月30日对外出租的房地产租赁期届满,企业董事会作出书面决议明确表明,将用于该房地产重新开发用于对外销售的,从投资性房地产转换为存货。转换日该房地产的公允价值为6400万元。收到半年租金300万元。收回当日开始进行改良,发生符合资本化的改良支出600万,2013年12月31日改良完成,并于当日与长江公司签订合约,以7500万元的价格将该写字楼出售。

甲企业对房产采用公允价值模式计量,不考虑相关税费的影响。

甲公司将写字楼转换为投资性房地产的处理中,正确的是()

A.转换日为2011年1月20日

B.投资性房地产的入账价值为6000万元

C.投资性房地产的入账价值为5500万元

D.写字楼账面价值和公允价值的差额计入公允价值变动损益

E.写字楼账面价值和公允价值的差额计入资本公积

答案

参考答案:B, E

解析:投资性房地产的转换日为2011年3月31日,为租赁开始日,选项A错误。

多项选择题
阅读理解

Winning the lottery ( * * ) is not the pot of gold at the end of the rainbow for many past winners. Sad stories do exist in large numbers for the past lottery winners and that's why some financial experts say "70 percent of lottery winners will squander away (乱花) winning within a few years." Some end up losing all within two years, family relationships destroyed or even worse.

Wayne Schenk was an old soldier diagnosed with lung cancer. When he won a million dollars in a lottery he thought his troubles were over and he would get the advanced medical treatment that might save his life. But Lottery officials refused to pay him the total sum in a single payment and they said they could not make an exception to the regulations. When Schenk died in 2007, he'd only received one payment of $34,000.

Another lottery winner, Billy Bob Harrell, Jr. killed himself two years after winning 31 million dollars in the Texas lottery in 1997.He'd spent large amounts of money and given large amounts away, but he didn't end me expected peace that should have come with the freedom of money.

Other lottery winners have ended up in prison for crimes. Many suffer bankruptcy (破产) after the big jackpot (头奖) is spent and given away, including some of the eight people who won the 365 million Powerball in 2006.

The examples given paint a sad picture of what can happen if you win a big lottery jackpot, but fortunately, these examples don't tell the stories of all jackpot winners.

小题1:What is the main idea of the first paragraph?

A.Most lottery winners use up money quickly.

B.Most lottery winners don't really end up well.

C.Winning lottery means relationships destroyed.

D.Financial experts are against the lottery industry.小题2:Why did lottery officials refuse to give Wayne Schenk the million dollars in one payment?

A.He was diagnosed with lung cancer.

B.He was unwilling to give away his money.

C.They had to observe the official rules.

D.They didn't want to disturb his peace.小题3:The author supports his main idea by ____.

A.giving examples

B.making comparisons

C.listing numbers

D.listing reasons小题4:In the following paragraph, the author will probably talk about_____.

A.advice given by financial experts

B.happy stories of the lottery winners

C.conclusion drawn by the author

D.regulations about lottery winning