甲、乙两家公司同属丙公司的子公司。甲股份公司于2008年3月1日以发行股票方式从乙公

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问题:

甲、乙两家公司同属丙公司的子公司。甲股份公司于2008年3月1日以发行股票方式从乙公司的股东手中取得乙公司60%的股份。甲公司发行3000万股普通股股票,该股票每股面值为1元,发行价格为1元。乙公司在2008年3月1日所有者权益账面价值为 4000万元,甲公司在2008年3月1日资本公积(资本溢价)为360万元,盈余公积为 200万元,未分配利润为400万元。甲公司取得该项长期股权投资时应做的账务处理是 ( )。

A.借:长期股权投资2400
盈余公积 60
利润分配——未分配利润 540
贷:股本 3000
B.借:长期股权投资3000
贷:股本 3000
C.借:长期股权投资 2 400
资本公积 360
盈余公积 200
利润分配——未分配利润40
贷:股本 3000
D.借:长期股权投资 2 400
资本公积 600
贷:股本 3000

考点:注册税务师财务与会计注册税务师财务与会计
题型:单项选择题

阅读理解

       Li Ping and I are in the same school. He is a Young Pioneer. We're good friends.

       This is Li Ping's room. It's big. A black desk is in the room. On the desk are some English books

and Li Ping's schoolbag. The schoolbag is yellow. It's old. What's that under the red chair? It is a white

cat. It's a Chinese cat. Its name is Mimi.

       Li Ping's father is near the desk. He's about fifty. He's a policeman. Where is his mother? She is near

the desk, too. She is a teacher of No. 16 Middle school.

1. Li Ping and I are _______.

A. Young Pioneer                  

B. in the same school

C. girls                                

D. boys

2. Li Ping is ________.

A. a teacher                        

B. a policeman

C. a student                        

D. a friend

3. Li Ping's schoolbag is ________.

A. old                                  

B. new

C. in the desk                      

D. under the desk

4. The desk in the room is ________.

A. black                              

B. white

C. blue                                

D. yellow

5. _______ is a teacher.

A. Black                              

B. His mother

C. His father                        

D. He

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