问题 问答题 简答题

甲公司发生下列与长期股权投资相关的业务:

(1)2000年1月7日,购入乙公司有表决权的股票100万股,占乙公司股份的25%,从而对乙公司的财务和经营政策有重大影响。该股票每股买入价为8元,其中每股含已宣告分派但尚未领取的现金股利0.20元;另外,甲公司在购买股票时还支付相关税费10000元。款项均由银行存款支付(假定在取得投资时未发生股权投资差额)。

(2)2000年2月15日,收到乙公司宣告分派的现金股利。

(3)2000年度,乙公司实现净利润2000000元。

(4)2001年1月6日,乙公司宣告分派2000年度股利,每股分派现金股利O.10元。

(5)2001年2月15日,甲公司收到乙公司分派的2000年度的现金股利(不考虑相关税费)。

(6)2001年度,乙公司发生亏损200000元。

(7)2002年1月7日,甲公司出售所持有的乙公司的股票10万股,每股销售价格为10元(假定不考虑相关税费;甲公司售出部分股票后,仍能对乙公司财务与经营政策产生重大影响)。

要求:假定不考虑长期投资减值因素,根据上述业务,编制甲公司相关会计分录(“长期股权投资”科目,要求写出明细科目及专栏)。

答案

参考答案:

(1)借:长期股权投资--股票投资(投资成本)7810000应收股利200000贷:银行存款8010000(2)借:银行存款200000贷:应收股利200000(3)借:长期股权投资--股票投资(损益调整)500000贷:投资收益500000(4)借:应收股利100000贷:长期股权投资--股票投资(损益调整)100000(5)借:银行存款100000贷:应收股利100000(6)借:投资收益50000贷:长期股权投资--股票投资(损益调整)50000(7)借:银行存款1000000贷:长期股权投资--股票投资(投资成本)781000长期股权投资--股票投资(损益调整)35000投资收益184000

阅读理解

阅读理解。

     Some people like to get up early, but some do not. In fact, it is really good for us to get up early every day. Maybe those who don't like getting up early will not believe this, but it is true. Scientists made a survey in about one thousand people, and then they found that early rising(早起) people had less disease(疾病) than late rising people, and early rising people also look healthier than late rising people, and so on.

     So we may know early rising is helpful in more than one way. First, it helps to keep us healthy. We all

need fresh(新鲜的) air. But air is never so fresh as early in the morning. Besides, it is useful to do morning exercises.

     Secondly, early rising helps us in our studies. In the morning we learn more quickly and find it easier to understand what we learn.

     Thirdly, early rising can give us a plan of our work for the day. We cannot work well without a good

plan.

     Fourthly; early rising gives us enough time to get ready for our work, such as to wash our hands and

faces and eat our breakfast.

     Late risers may find it difficult to form the habit(养成习惯) of early rising. They have to make an effort(努力) to do so. As the English proverb says, "Early to bed and early to rise makes a man healthy, wealthy(富裕的) and wise. "

1. Early rising people are    __      than late rising people.

A. fatter          

B. thinner        

C. healthier      

D. Cleverer

2. Air is the freshest     __    according to the passage.

A. in the morning                  

B. in the afternoon

C. in the evening                    

D. all the day

3. Which of the following is the result of early rising?

A. People can get ready for their work.

B. People can get fresh air.

C. People can learn things more quickly and better.

D. All of the above.

4. If a man always likes to get up late, it's     __     for him to form the habit of getting up early.

A. easy          

B. difficult      

C. happy        

D. sad

5. As the English proverb says,        _    can make us healthy, wealthy and wise.

A. getting up early                

B. going to bed early

C. getting up late                  

D. both A and B

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