问题 填空题

常规教育是培养儿童良好行为习惯的重要措施,包括一般()和行为常规。

答案

参考答案:生活常规

多项选择题

甲公司2010年度发生的有关交易或事项如下:
(1)甲公司从其母公司处购入乙公司80%的股权,实际支付价款8200万元,另发生相关交易费用30万元。合并日,乙公司可辨认净资产的账面价值为9000万元,由母公司编制合并报表的乙公司可辨认净资产的账面价值为10000万元,公允价值为12000万元。甲公司取得乙公司80%股权后,能够对乙公司的财务和经营政策实施控制。
(2)甲公司以发行500万股、每股面值为1元、每股市场价格为12元的本公司普通股作为对价取得丙公司25%的股权,股票发行过程中支付券商佣金及手续费30万元。甲公司取得丙公司25%股权后,能够对丙公司的财务和经营政策施加重大影响。
(3)甲公司按面值发行分期付息、到期还本的公司债券100万张,支付发行手续费25万元,实际取得发行价款9975万元。该债券每张面值为100元,期限为5年,票面年利率为4%。
(4)甲公司购入丁公司发行的公司债券50万张,实际支付价款4985万元,另支付手续费15万元。丁公司债券每张面值为100元,期限为4年,票面年利率为3%。甲公司不准备将持有的丁公司债券分类为以公允价值计量且其变动计入当期损益的金融资产,也尚未确定是否持有至到期。
要求:根据上述资料,不考虑其他因素,回答下列问题。

下列各项关于甲公司上述交易或事项会计处理的表述中,正确的有( )。

A.甲公司取得乙公司长期股权投资的初始投资成本为8000万元

B.甲公司取得丙公司长期股权投资的初始投资成本为6000万元

C.发行债券时应付债券的初始确认金额为10000万元

D.发行债券时应付债券的初始确认金额为9975万元

E.取得丁公司债券投资的初始确认金额为5000万元

单项选择题

College sports in the United States are a huge deal. Almost all major American universities have football, baseball, basketball and hockey programs, and (1) millions of dollars each year to sports. Most of them earn millions (2) as well, in television revenues, sponsorships. They also benefit (3) from the added publicity they get via their teams. Big-name universities (4) each other in the most popular sports. Football games at Michigan regularly (5) crowds of over 90, 000. Basketball’s national collegiate championship game is a TV (6) on a par with any other sporting event in the United States, (7) perhaps the Super Bowl itself. At any given time during fall or winter one can (8) one’s TV set and see the top athletic programs--from schools like Michigan, UCLA, Duke and Stanford-- (9) in front of packed houses and national TV audiences.

The athletes themselves are (10) and provided with sch61arships. College coaches identify (11) teenagers and then go into high schools to (12) the country’s best players to attend their universities. There are strict rules about (13) coaches can recruit--no recruiting calls after 9 p. m. , only one official visit to a campus--but they are often bent and sometimes (14) . Top college football programs (15) scholarships to 20 or 30 players each year, and those student-athletes, when they arrive (16) campus, receive free housing, tuition, meals, books, etc.

In return, the players (17) the program in their sport. Football players at top colleges (18) two hours a day, four days a week from January to April. In summer, it’s back to strength and agility training four days a week until mid-August, when camp (19) and preparation for the opening of the September-to-December season begins (20) During the season, practices last two or three hours a day from Tuesday to Friday. Saturday is game day. Mondays are an officially mandated day of rest.

10()

A.recruited

B.reconciled

C.rectified

D.reserved