俊杰股份有限公司(以下简称俊杰公司)及库克股份有限公司(以下简称库克公司) 2001

题型:问答题

问题:

俊杰股份有限公司(以下简称俊杰公司)及库克股份有限公司(以下简称库克公司) 2001年至2002年投资业务的有关资料如下:
(1)2001年11月1日,俊杰公司与库克公司签订股权转让协议。该股权转让协议规定:
①俊杰公司收购库克公司持有的B股份有限公司(以下简称B公司)部分股份,所购股份占B公司股份总额的40%;收购价款为2250万元;②股权转让协议经双方股东大会审议通过后生效;③俊杰公司在股权划转手续办理完毕后支付收购价款。该股权转让协议签订时,库克公司持有B公司股份总额的80%;假定库克公司对B公司长期股权投资没有股权投资差额,也未发生减值;对B公司长期股权投资发生的投资收益于每年年末或股权转让时确认。库克公司对B公司长期股权投资的账面价值为3480万元,其中投资成本3000万元,损益调整400万元,股权投资准备80万元。
(2)2001年12月1日,该股权转让协议分别经俊杰公司和库克公司临时股东大会审议通过。至俊杰公司2001年度财务会计报告批准对外报出前,俊杰公司尚未支付收购价款,股权划转手续尚在办理中。2001年12月1日,B公司的股东权益总额为4725万元。
(3)2001年度,B公司实现净利润450万元,其中B公司12月实现净利润75万元。除净利润外,B公司的股东权益未发生其他变动(下同)。
(4)2002年1月1日,B公司董事会提出2001年度利润分配方案。该方案如下:按实现净利润的10%提取法定盈余公积;按实现净利润的5%提取法定公益金;不分配现金股利。
(5)2002年4月1日,俊杰公司办理了相关的股权划转手续并以银行存款向库克公司支付了股权收购价款2250万元。假定俊杰公司对B公司股权投资差额按5年平均摊销。
(6)2002年度,B公司实现净利润300万元。其中,1月至3月份实现净利润450万元。
(7)2002年12月31日,俊杰公司对B公司长期股权投资的预计可收回金额为2000万元。
要求:
(1)确定俊杰公司收购B公司和库克公司转让B公司股权交易中的“股权转让日”。
(2)编制库克公司对B公司长期股权投资及股权转让日相关会计分录。
(3)编制俊杰公司股权转让日相关会计分录。
(4)编制2002年末俊杰公司计提长期投资减值准备的会计分录(“长期股权投资”科目要求写出明细科目;答案中的金额单位用万元表示)。

考点:注册会计师会计注册会计师会计
题型:问答题

阅读理解。

     In a few years, most people will know that a healthy, happy, loving family is a joy and it is a necessary

part for building a strong society. But there are still some people who don't believe family life can be an

enjoyable experience.

     Some people already accepted the idea of the "me generation" so they fail to understand that there is a time

in life when they have to give up their time to something more valuable.

     At a time when adults need to think about the needs of their family, they will be doing other important

things. Some people will spend too much time working for a more powerful car or a bigger house so that

they can proudly say that they have them. Some will be doing dangerous things so that they may tell their

stories to their friends, and others will recite things like "I must become the best I can be" or "I don't want

to be at the bottom. "The needs of their family will be forgotten and they never seem to have time for the

family.    

     Many people have not experienced a strong helpful perfect family life, so they have never discovered its

worth. Many people have always experienced family life as a fight, so they can't find time and energy for

work. 

     But it is really very important that we all expect good family relations. We need to realize and value the

importance of what can be achieved by loving each other in the family. It is also important for our society

to encourage family members to create happiness.

1. What does the writer expect family life to be like?

A. Happy experience.

B. A strong society.

C. Too much work.

D. A fight.

2. What is meant by "me generation"?

A. I will do whatever the family want me to do.

B. Nothing is more important than myself.

C. I always agree with people around.

D. The generation is my age group.

3. Why haven't some people discovered the worth of family life?

A. They are not married.

B. They grow in a happy family.

C. They don't live with the family.

D. They have never enjoyed family life.

4. What is the writer's purpose of Writing the passage?

A. To ask people to study family life.

B. To tell people to work hard for the family.

C. To advise people to create happy family life.

D. To give people some examples of family members.

题型:问答题

重点用能单位应当每年向管理节能工作的部门报送上年度的(),其主要内容包括能源消费情况:能源利用效率:节能目标完成情况和节能效益分析:节能措施等。

A、能源利用状况报告

B、节能监督状况报告

C、节能效益分析报告

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在 * * 脱落细胞涂片中通过何种染色法能测定雌激素水平()

A.PAS染色法

B.MCG染色法

C.瑞氏染色法

D.HE染色法

E.巴氏染色法

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阿司匹林(pKa=3.5)在pH2.5的胃液中离子化与非离子化比率为()

A.10

B.1

C.0.1

D.0.01

E.0.001

题型:问答题

下列关于破产费用和共益债务清偿的表述中,正确的有( )。

A.破产费用和共益债务由债务人财产随时清偿

B.债务人财产不足以清偿所有破产费用和共益债务的,先行清偿共益债务

C.债务人财产不足以清偿所有破产费用或者共益债务的,按照比例清偿

D.债务人财产不足以清偿破产费用的,管理人应当提请人民法院终结破产程序

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