甲公司为上市公司,2012年至2013年对乙公司股票投资的有关材料如下:(1)201

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问题:

甲公司为上市公司,2012年至2013年对乙公司股票投资的有关材料如下:(1)2012年5月20日,甲公司以300万元(其中包含乙公司已宣告但尚未发放的现金股利6万元)从二级市场购入乙公司10万股普通股股票,另支付相关交易费用1.8万元。甲公司将该股票投资划分为可供出售金融资产。(2)2012年5月27日,甲公司收到乙公司发放的现金股利6万元。(3)2012年6月30日,乙公司股票收盘价跌至每股26元,甲公司预计乙公司股价下跌是暂时性的。(4)2012年7月起,乙公司股票价格持续下跌;至12月31日,乙公司股票收盘价跌至每股20元,甲公司判断该股票投资已发生减值。(5)2013年4月26日,乙公司宣告发放现金股利每股0.1元。(6)2013年5月10日,甲公司收到乙公司发放的现金股利1万元。(7)2013年1月起,乙公司股票价格持续上升;至6月30日,乙公司股票收盘价升至每股25元。(8)2013年12月24日,甲公司以每股28元的价格在二级市场售出所持乙公司的全部股票,同时支付相关交易费用1.68万元。假定甲公司在每年6月30日和12月31日确认公允价值变动并进行减值测试,不考虑所得税因素。要求:根据上述资料,不考虑其他因素,分析回答下列第(1)-(5)小题。(答案中的分录金额单位用万元表示)

根据资料(5)至(8),下列分录中正确的有()。

A.2013年4月26日,乙公司宣告发放现金股利:借:应收股利1贷:投资收益1

B.2013年5月10日收到股利:借:其他货币资金1贷:应收股利1

C.2013年6月30日公允价值变动:借:可供出售金融资产-减值准备50[(25-20)×10]贷:资本公积-其他资本公积50

D.2013年12月24日:借:其他货币资金278.32(28×10-1.68)可供出售金融资产-减值准备10-公允价值变动35.8贷:可供出售金融资产-成本295.8投资收益28.32

考点:初级会计资格第一章资产第一章资产题库
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贫血伴骨髓外含铁血黄素颗粒和铁粒幼细胞明显减少的最可能的诊断是()

A.溶血性贫血

B.铁粒幼细胞性贫血

C.缺铁性贫血

D.再生障碍性贫血

E.营养性巨幼细胞性贫血

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阅读理解。

     Have you ever thought of taking a train and having an adventure (奇遇)?Riding the train can

be a real adventure.That is how I feel every time I take Amtrak.I often take a fourhour trip to

visit my children.Every time I take this trip I never know what  will happen.

     Last week when I was on the train and over an hour into the train ride,there was a man sitting

by himself in the back of the train carrying on a mobile phone conversation- in another language.It

was loud and disturbed most of the people on the train.I think it was annoying.

     Fortunately I sat next to a wonderful old lady who was taking a twoday trip by train.She said

her two daughters were distraught at the thought of her driving for three days to reach her home,

although she had no trouble driving.The train ride was the only choice for her.She loved to look

out of the window and watch the world go by on the train.

     She was fun to talk to and asked me when my children started being parents.That is a very

good question.Both of us are old and have children.She asked that same question from time to

time.

     There are always many people on the train from all  walks  of life,different  countries,and 

 many languages.Riding the train is a great way to increase your knowledge and take in all kinds

of cultures.If you get hungry,you can buy food in the food car at any time.If you need to use the

restroom there is always one available.

     It sure beats driving the car,which has to stop for food and restrooms.And it is better than

taking the bus.

1.According to the passage,the purpose of the author's train ride was________.

A.to do business        

B.to see her children

C.to visit places of interest  

D.to see her old friends

2.Which of the following is the closest in meaning to the underlined word "distraught" in Paragraph 3?

A.Disappointed.  

B.Satisfied.

C.Worried.  

D.Pleased.

3.Which of the following is TRUE about the old lady sitting next to the author?

A.She is too old to drive now.

B.She does not like to take trains.

C.Although she is old,she has a good memory.

D.Her daughters live far away from her home.

4.In the author's opinion,on the train Amtrak________.

A.the services are quite good

B.the food is terribly expensive

C.all the passengers are polite

D.all the passengers are American

5.What is the best title for this passage?

A.Train ride-a cultural experience

B.A painful experience on the train

C.The history of Amtrak

D.A wonderful lady

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智能压力变送器由智能传感器和智能电子板两部分组成,其中智能传感器部分包括()。

A.微电脑控制器

B.温度传感器和温度补偿电路

C.电容式传感器

D.测量膜片检测电路

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建立企业信息系统应该遵循一定的原则,以下原则不适当的是 (13)

A.必须支持企业的战略目标

B.应该自上而下地规划和实现

C.应该支持企业各个管理层的需求

D.应该向整个企业提供一致的信息

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分析说明环节动物的排泄系统

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