问题 单项选择题

A公司2008年3月1日支付价款3 075万元(含已宣告但尚未发放的现金股利65万元)取得一项股权投资,另支付交易费用10万元,划分为可供出售金融资产。2008年4月3日,A公司收到现金股利65万元。2008年12月31日,该项股权投资的公允价值为2900万元。2009年2月4日,A公司将这项股权投资对外出售,售价为3050万元。假定不考虑其他因素,则A公司因该项股权投资确认的投资收益为( )万元。

A.150
B.30
C.95
D.40

答案

参考答案:B

解析: A公司的有关分录为:
2008年3月1日
借:可供出售金融资产——成本 3020
应收股利 65
贷:银行存款 3085
2008年4月3日
借:银行存款 65
贷:应收股利 65
2008年12月31日
借:资本公积——其他资本公积 120
贷:可供出售金融资产——公允价值变动 120
2009年2月4日
借:银行存款 3 050
可供出售金融资产——公允价值变动 120
贷:可供出售金融资产——成本 3020
投资收益 150
借:投资收益 120
贷:资本公积——其他资本公积 120

听力题

填写英文单词:1. 完成给出首字母或汉语意思的词; 2. 填出所给词的正确形式。(每条横线上只能填写一个单词)  (共20题;每小题1分,满分20分)

注意:给出首字母的词,需将首字母一起填写到答题卷上

小题1:Alice in Wonderland, a book which was i             for the writer’s daughter, became popular all over the world.

小题2: Jane Goodall has been outspoken about making the rest of the world understand and _______________(尊重) the life of chimps.

小题3:Dr. Yuan Longping has struggled for Chinese farmers for the past five __________ (十年).

小题4:Australia actually _____________ (出口) the most diamonds and coal in the world.

小题5: More and more people choose to shop in a supermarket as it offers _____________ (各种各样) goods.

小题6:I ____________ (遗憾) to inform you of the delay of the meeting.

小题7:I’m so sorry, but Size M is not ______________ (可以买得到) now.

小题8:When the machine is f               properly, the green light is on.

小题9:Foreign tourists are often c             in Japan because most streets there don’t have names.

小题10: With so many _____________ (引人入胜之处), no wonder tourism is increasing wherever there is a Disneyland.

小题11: Nick Vujicic travels the globe to deliver his story of how he ____________ (克服) disability.

小题12: Denmark is planning to ____________ (扩张) its land to include the North Pole and other areas in the Arctic(北极圈).

小题13:The beauty of the West Lake i            a lot of poets to write their great poetry.

小题14:__________ from her music, Lavigne’s fashion sense has won this young woman fans all over the world.

小题15: He warned the player that he would have to do better if he was to ______________ (媲美于) his rival (竞争对手).

小题16:______________ (open) in 1987, Futuroscope is one of the largest space-age parks in the world.

小题17: These different organic farming methods have the same goal: to grow good food and avoid

____________ (damage) the environment.

小题18:Dr. Lin Qiaozhi wrote a book ____________ (explain) how to cut the death rate from having and caring for babies.

小题19: What was once an _______________ (common) sight of a dad with the kids during the day is becoming more and more prevalent(普遍).

小题20: Though the metro company promised to make some changes to the project, Chen remained ______________ (convince).

判断题