问题 单项选择题

企业长期股权投资采用成本法进行核算时,投资企业所获得的被投资单位宣告分派的利润或现金股利超过被投资单位在接受投资后产生的累积净利润的部分,应( )。

A.冲减投资收益

B.增加投资成本

C.增加投资收益

D.冲减投资成本

答案

参考答案:D

解析:投资企业确认的投资收益,仅限于所获得的被投资单位在接受投资后产生的累积净利润的分配额,所获得的被投资单位宣告分派的利润或现金股利超过被投资单位在接受投资后产生的累积净利润的部分,作为初始投资成本的收回,冲减长期股权投资的账面价值。

阅读理解

阅读理解

     Today, roller skating is easy and fun. But many years ago, it wasn't easy at all. Before 1750, people

never tried skating on wheels. That changed because of a man named Joseph Merlin. Merlin's work was

making instruments. In his free time he liked to play the violin. Merlin was a man with many ideas and

many dreams. People called him a dreamer.

    One day Merlin received an invitation to go to an important party. He was very pleased and a little

excited. As the day of the party came near, Merlin began to think. He wanted to find a way to make a

wonderful entrance at the party. Merlin had an idea. He thought that he would attract a lot of attention if

he could skate into the room.

    Merlin tried different ways to make himself roll. Finally, he decided to put two wheels under each

shoe. These were the first roller skate shoes. Merlin was very proud of them. He dreamed of arriving at

the party and skating into the room while playing the violin. He was sure that everyone would be very

surprised.

    On the night of the party Merlin rolled into the room, playing his violin. Everyone was really surprised

to see him. There was just one problem. Merlin had no way to stop his roller skating. He rolled on,

playing the violin. Then, with all eyes on him, Merlin hit into a huge mirror on the wall. The mirror broke

into many pieces with a very loud noise.

    Nobody forgot Merlin's wonderful entrance after that.

1. The story tells us that people began to enjoy roller-skating _______.           

A. before the year 1750

B. before the invitation

C. because of Joseph Merlin

D. because it was dangerous

2. People called Merlin a dreamer because ___________.        

A. he slept and dreamed a lot   

B. he was full of different ideas

C. he invented the first roller skates  

D. he always made people's dreams come true

3. ___________ made Merlin think of skating on wheels.

A. Merlin's work          

B. Merlin's violin

C.A huge mirror          

D. An important party

4. What was Merlin's problem after he rolled into the room?

A. He couldn't stop his roller-skating.

B. He couldn't attract a lot of attention.

C. Everyone was surprised at him.

D. He couldn't play the violin while rolling.

单项选择题