A公司对B公司进行长期股权投资,有关资料如下: (1)A公司于2009年1月1日用

题型:问答题

问题:

A公司对B公司进行长期股权投资,有关资料如下:
(1)A公司于2009年1月1日用厂房投资于B公司,取得B公司30%的股权,对B公司生产经营政策具有重大影响。投出厂房的账面原价为3000万元,已提折旧500万元,未计提资产减值准备;该厂房在投资日的公允价值为3200万元(含增值税)。投资各方约定,按照投入资产的公允价值作为厂房的入账价值;实收资本按照注册资本10000万元的30%入账。AB公司的增值税税率均为17%。
取得投资时B公司可辨认资产公允价值20000万元,负债公允价值8000万元,可辨认净资产的公允价值为12000万元。
取得投资时,B公司的无形资产(土地)公允价值为1000万元,账面价值为500万元,按50年摊销。除此以外,其他资产、负债账面价值与公允价值没有差异。
(2)B公司2009年5月分配2006年利润,对投资者分配利润共计400万元。
(3)B公司2009年实现净利润为2010万元,按实现净利润的10%提取法定盈余公积。假设本年度投资企业与被投资企业之间没有内部交易。
(4)2010年6月分配2009年利润500万元。
(5)2010年4月8日,B公司将其成本为800万元的商品以1000万元的价格出售给A公司,A公司将取得的商品作为存货。至2010年末资产负债表日,A公司仍未对外出售该存货。假定不考虑所得税因素。
2010年B公司发生亏损1290万元;2010年B公司由于可供出售金融资产业务增加资本公积200万元。
[要求]
(1)编制A公司2009年和2010年与投资有关业务的会计分录(假定长期股权投资未发生减值);
(2)计算A公司2010年12月31日长期股权投资账户的余额。

考点:会计资格考试中级会计(会计实务)中级会计实务
题型:问答题

农信银不能受理通存通兑的业务范围()。

A.柜台折取现

B.修改客户的支付条件

C.柜台异地折转本地账户

D.柜台折余额查询

题型:问答题

A year ago, I paid no attention to English idioms, though my teacher emphasized the importance again and again. But soon, the importance of English idioms was shown in an amusing experience.

One day, I happened to meet an Englishman on the road, and soon we began to talk. As I was talking about how I was studying English, the foreigner seemed to be astonished, gently shaking his head, shrugging his shoulders, he said,“You don’t say!” I was puzzled. I thought, perhaps this is not an appropriate topic. “Well, I’d better change the topic.” So I said to him, “Well, shall we talk about the Great Wall? By the way, have you ever been there?” “Certainly, everyone back home will laugh at me if I leave China without seeing it. It was magnificent.” He was deep in thought when I began to talk like a tourist guide.” “The Great Wall is one of the wonders in the world. We are very proud of it.” Soon I was interrupted again by his words. “You don’t say!” I couldn’t help asking, “Why do you ask me not to talk about it?” “Well, I didn’t request you to do so,” he answered, greatly surprised. I said, “Didn’t you say ‘You don’t say’?” Hearing this, the Englishman laughed to tears. He began to explain, “‘You don’t say’ actually means ‘really’. It is an expression of surprise. Perhaps you don’t pay attention to English idioms.”

Only then did I know I had made a fool of myself. Since then I have been more careful with idiomatic expressions. Remember: what the English teachers said is always right to us students.

小题1:A year ago, I paid no attention to English idioms because_________.

A.English idioms were not important

B.I had no interest in English learning

C.my teacher didn’t emphasize the importance of them

D.I cared little about the teacher’s instruction小题2:At first, on hearing “You don’t say”, I thought the foreigner meant_________.

A.I had talked too much

B.he was only interested in the Great Wall

C.he was not interested in the topic

D.I had to stop talking小题3:The underlined word “amusing” in paragraph 1 means_________.

A.funny

B.important

C.lucky

D.terrible小题4:After the Englishman explained the idiom, _________.

A.I thought the Englishman had made me a fool

B.the Englishman became a real fool

C.I felt very silly

D.I became more careful in everything小题5:Which of the following is true according to the passage?

A.The Englishman left china without seeing the Great Wall.

B.The Englishman wanted to see the Great Wall after I talked about it.

C.The Englishman wanted me to act as his guide.

D.The Englishman visited the Great Wall and thought it worth visiting.

题型:问答题

关于OSI参考模型层次划分原则的描述中,正确的是______。

A.不同结点的同等层具有相同的功能

B.网中各结点都需要采用相同的操作系统

C.高层需要知道底层功能是如何实现的

D.同—结点内相邻层之间通过对等协议通信

题型:问答题

Microsoft's COM is a software(1)that allows applications to be built from binary software components. COM is the underlying architecture that forms the foundation for higher-level software services, like those provided by OLE.COM defines a binary standard for function calling between components,a way for components to dynamically discover the interfaces implemented by other components,and a mechanism to identify components and their interfaces uniquely. OLE is a compound(2)standard developed by Microsoft.OLE makes it possible to create(3)with one application and link or embed them in a second application.Embedded objects retain their original format and(4)to the application that created them.Support for OLE is built into the Windows and MacOS Operating Systems.A(5)compound document standard developed mainly by Apple and IBM is called OpenDoC.

空白(4)处应选择()

A.characteristics

B.address

C.page

D.links

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员工使用溶剂、柴油或其它易燃物清洗东西须经安全员或其它指定人员许可。禁止用汽油洗东西。

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