问题 单项选择题

甲公司将一台机床转让给丙公司,作为受让丙公司持有的乙公司60%的股权的对价(甲和丙为非同一控制)。已知该机床原值为300万元,已提折旧120万元,未计提减值准备;其公允价值为160万元。另外为进行投资发生的评估费、律师咨询费等 2万元,乙公司可辨认净资产公允价值为250万元,所有者权益总额为230万元。假设未发生其他相关税费,则甲公司为该项投资确认的商誉金额为( )万元。

A.12

B.0

C.10

D.24

答案

参考答案:A

解析:商誉金额=合并成本-合并中取得的被购买方可辨认净资产公允价值份额= 160+2-250×60%=162-150=12万元。

阅读理解

阅读理解。

     A 9-year-old girl with a pacemaker who died early today was suffering shakes on a city bus when a driver

refused to take her to a nearby hospital, witnesses (目击者) said. Officials of the Chicago Transit Authority

said they were investigating.

     The child, Nicole Hobson, was being taken by her mother to Children's Memorial Hospital about 11 P. M.,

Wednesday to check her recently inserted (插入) pacemaker. The child was stricken about a mile from the

hospital. Her mother, May Hobson, 40, said,"I told the bus driver that my baby had just had heart operation

and that she was having a heart failure. He said he couldn't go through the traffic."

     Ted Garretson, 28, a passenger who had tried to bring back Nicole's life, said the driver did nothing to help

and stopped once to pick up more passengers.

     When the driver reached a corner where he was to make a turn, a block from the hospital, he told Mrs.

Hobson to get off, she said.

     A transit spokesman said the driver should have made radio call to the control center for help.

1. Which is the correct order according to the passage?

a. The girl was taken to the hospital to check her pacemaker by bus.

b. The girl had a heart operation and wore a pacemaker.

c. The girl had a heart failure because of the shakes on the bus.

d. The girl died. e. The driver refused to take her to hospital.

A. d, c, b, a, e

B. b, e, a, c, d

C. a, e, b, c, d

D. b, a, c, e, d

2. A pacemaker is _______.

A. a musical instrument

B. a machine

C. an organ

D. a toy car

3. Which of the following statements is NOT true?

A. The bus driver stopped to pick up more passengers.

B. The bus driver said he couldn't go through the traffic.

C. The bus driver did nothing to help.

D. The bus driver sent the girl to the hospital.

4. What can we conclude from the report?

A. The driver was sticking to the traffic regulations.

B. Nobody on the bus was willing to help the child.

C. The bus driver was warm hearted.

D. The child could have been saved.

单项选择题