A上市公司于2010年9月30日通过定向增发本企业普通股对8企业进行合并,取得B企业

题型:单项选择题

问题:

A上市公司于2010年9月30日通过定向增发本企业普通股对8企业进行合并,取得B企业100%股权。假定不考虑所得税影响,A公司及B企业合并前简化资产负债如下表所示。

A公司及B企业合并前资产负债表

单位:万元

项目 A公司 B企业
流动资产 500 700
非流动资产 1300 3000
资产总额 1800 3700
流动负债 300 600
非流动负债 400 1100
负债总额 700 1700
所有者权益:
股本 100 60
资本公积 200 540
盈余公积 80 140
未分配利润 720 1260
所有者权益总额 1100 2000
负债及所有者权益总额 1800 3700
其他资料:
(1) 2010年9月30日,A公司通过定向增发本企业普通股,以2.5股换1股的比例自B企业股东处取得了B企业全部股权。A公司共发行了150万股普通股取得B企业全部60万股普通股。
(2) A公司普通股在2010年9月30日的公允价值为16万元,B企业每股普通股当日的公允价值为40元。A公司、B企业每股普通股的面值为1元。
(3) 2010年9月30日,A公司除非流动资产公允价值为1500万元以外,其他资产、负债项目的公允价值与其账面价值相同。
(4) 假定A公司与B企业在合并前不存在任何关联方关系。
要求:根据上述资料,不考虑其他因素,回答下列第(1)至第(4)题。

关于该项企业合并,下列说法中正确的是( )。

A.A公司为法律上的母公司,会计上的被购买方
B.A公司为法律上的子公司,会计上的购买方
C.A公司为法律上的母公司,会计上的购买方
D.A公司为法律上的子公司,会计上的被购买方

考点:注册会计师会计注册会计师会计
题型:单项选择题

Thomson中学学生Mike、Joseph、Anna、Ian和Susan正在计划下学期各自的选修课程。阅读题中的各人情况说明和A和F六门选修课的介绍,选出符合各人个性特长的最佳选项,并在答题卡上将对应题号的相应选项字母涂黑。THOMSON HIGH SCHOOL

A

Creative Writing — by Mrs. A. McClellan

Creative writing is a course in which we study and apply the methods used in various forms of fiction writing. Writing is a skill of art in itself. We are guided by Ezra Pound’s opinion: “Make it new.” Creative writing does not only provide us with an opportunity to express ourselves, but also holds our attention to word choice, paragraph development, and other skills useful in writing.

B

Journalism — by Dr. E. Brandt

Journalism is a course for seniors, in which we will cover how to gather, write, and report the news. We will discuss how information is, or can be, organized. This course also aims to develop communication skills required of journalists.

C

A classic is a literary work that has stood the test of time. Generations of readers have turned to classics to discover which is ever-lasting. Through both the works themselves and the people they mirror, we may better be able to see ourselves. In this course, we will read works in both British and American literature. We will write reviews of what we read.

D

Technical Writing — by Mr. J. Allen

What is technical writing? It is the course devoted to improving your communication skills in, for, and through technology. Activities for this course will help you develop communication skills that are necessary for writers and speakers working with technology or in business.

E

Non-fiction — by Dr. M. Tim

The course is a study of non-fiction through reading many different types of non-fiction. The course will also be about the possible changes in journalistic reporting and the sharing of personal stories of various people on various topics such as travel and adventure. We will examine some of the best writing in the world and deal with the techniques used in this text type.

F

World Literature — by Mrs. A. McClellan

World Literature examines the common people found in quality Literature worldwide, from Europe to America, from Asia to Africa, and introduces a variety of cultural background at different points in history. In these worlds, we find not only what is unique to each culture, but what is universal. We are also able to tell what makes a good story, no matter from where or whom the story springs.

小题1:Mike spent his childhood mostly in his father’s study, where he read novels by British and American writers. Next term he will become a senior student. He thinks it’s time that he read more of their works and learned to write about them.

小题2:Joseph is good at the language arts, and in his spare time he likes to write short stories. It is his wish that his stories would be printed in local newspapers. So he is thinking of taking a course to develop his writing skills, such as wording and paragraph organization.

小题3:A lively and caring girl, Anna takes an active part in social activities. She is trying to write reports for newspapers about what she sees and hears. But few of them are accepted because of poor organization of information. She feels the need to improve her writing and communication skills next term.

小题4:Ian traveled worldwide with his parents when he was very young. Under their influence, he becomes greatly interested in stories of travel and adventure. He hopes to write his own stories in the future. So next term, he will choose a course to study the best writing of this type.

小题5:Susan comes from China. As a junior back home, she wrote quite a lot of short stories, some of which were published in newspapers. Her parents suggest she read some classics by Asian and Western writers. She thinks it helpful in her writing. So she is going to take a course of this kind next term.

题型:单项选择题

Oh, it’s you! I _______________ about our meeting here.

A.have never dreamed

B.had never dreamed

C.never dream

D.never dreamed

题型:单项选择题

不会造成可摘局部义齿摘戴困难的是()

A.基托进入组织倒凹

B.卡环臂过紧

C.就位方向不对

D.卡臂尖进入倒凹过深

E.基托与黏膜组织不贴合

题型:单项选择题

影响心理治疗疗效的因素不包括( )

A.治疗方法
B.治疗关系
C.患者因素
D.环境因素

题型:单项选择题

共同条件能否成为合同内容的一部分,各国的态度是()。

A.德国法原则上承认是合同内容的一部分

B.法国法规定,对方知道共同条件时,就可构成合同内容的一部分

C.英国法规定,共同条件只有写进合同中才能构成合同内容

D.美国法规定,共同条件只有用引人注目的文字写进合同中,才能构成合同内容的一部分

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