皮皮学，免费搜题
登录
搜题
【简答题】
甲公司属于一家上市公司，甲公司2008～2009年的有关投资业务资料如下： (1)2008年1月1日，甲公司以一项固定资产、交易性金融资产和库存商品作为对价取得A公司持有的乙公司70%的股份、合并前甲乙无任何关联方关系。 具体资料如下： ①固定资产原值为1 800万元，已计提折旧800万元，公允价值为930万元； ②交易性金融资产的账面价值为1 100万元，其中成本为1 000万元，公允价值变动为100万元(借方金额)，公允价值为1 300万元； ③库存商品账面价值为900万元，公允价值为1 000万元，增值税税率为17%(持有期间未计提减值准备)。 ④2008年1月1日，乙公司所有者权益总额(等于可辨认净资产公允价值)为4 000万元，其中股本为3 000万元，资本1 000万元。甲、乙公司均按照10%提取盈余公积。 (2)2008年4月1日，乙公司公司销售A商品100件，售价为每件2万元，成本为每件1.5万元。至2008年12月31日，甲公司已向外部独立第三方售出50件A商品，售价为每件2.1万元。 期末，甲公司预计库存A商品的可变现净值为每件1.8万元。 (3)2008年6月22日，甲公司将本公司生产的某产品销售给乙公司，售价为350万元，成本为250万元。乙公司取得后作为管理用固定资产并于当月投入使用，预计使用年限为10年，预计净残值为零，采用年限平均法计提折旧。 (4)2008年7月5日，甲公司将本公司的某项专利权以150万元的价格转让给乙公司，该专利权在甲公司的取得成本为200万元，原预计使用年限为10年，至转让摊销5年。乙公司取得该专利权后作为管理用无形资产使用，使用年限5年。甲公司和乙公司对该无形资产均采用直线法摊销，预计净残值为零。 (5)至2008年12月31日，甲公司对乙公司销售产品及转让专利权的的款项尚有400万元。甲公司对该债权计提了20万元坏账准备。除此之外，甲公司与乙公司之间不存在其他债务往来。 (6)2008年12月31日乙公司全年实现净利润1 000万元。 (7)2009年9月1日，乙公司公司销售B商品200件，售价为每件1万元，成本为每件0.6万元。至2009年12月31日，甲公司全年已向外部独立第三方售出30件A商品和100件B商品，每件售价分别为2.05万元和1.1万元。 期末，甲公司预计库存A商品的可变现净值为每件2.2万元，库存B商品的可变现净值为0.5万元。 (8)至2009年12月31日，甲公司对乙公司的账款为300万元，坏账准备余额为15万元。 (9)假定不考虑所得税因素。 要求： (1)编制2008年甲公司取得对乙公司长期股权投资的分录； (2)编制2008年底甲公司编制合并报表时的合并抵销分录； (3)编制2009年底甲公司与乙公司内部交易的合并抵销分录。(不考虑2009年内部股权投资的相关抵销。)
拍照语音搜题，微信中搜索"皮皮学"使用
参考答案：
参考解析：
知识点：
.
..
皮皮学刷刷变学霸
举一反三
【判断题】( )一台额定电压为220V的交流接触器在交流220V和直流220的电源上均可使用。
A.
正确
B.
错误
查看完整题目与答案
【单选题】钢筋混凝土现浇板中,受力钢筋需要标注它的直径和( )。
A.
根数
B.
间距
C.
半径
D.
重量
查看完整题目与答案
【单选题】The word proliferation in paragraph 3 is closest in meaning to
A.
style
B.
expense
C.
control
D.
spread
查看完整题目与答案
【判断题】There is always something deformed or lost in the translation, which makes the translation astray away from the original in meaning or in style.
A.
正确
B.
错误
查看完整题目与答案
【判断题】Style is meaning in academic writing.
A.
正确
B.
错误
查看完整题目与答案
【单选题】Which of the following is a proper understanding of “Style is meaning potential”.
A.
Style is something unpredictable and illusive.
B.
There are different possible ways of saying the same thing.
C.
Style is saying things in an implicit way.
D.
Style is something beyond what is explicitly stated.
查看完整题目与答案
【单选题】In the advertisement, the word 'manner' in paragraph 2, line 2 is closest in meaning to______.
A.
style
B.
conduct
C.
behavior
D.
attitude
查看完整题目与答案
【单选题】The word style. in paragraph 5 is closest in meaning to
A.
fashionable.
B.
attractive.
C.
typical.
D.
colorful.
查看完整题目与答案
【单选题】Find the sentence that is closest in meaning to the one given for each question. These activities will help students improve their reading and understanding skills. Today there is hardly any time for ...
A.
Unlike in the past, in our modern world, time is the scarcest value however people can still find time for story telling.
B.
Today hardly anyone knows how important storytelling was in the past since everybody is busy with their own lives.
C.
Storytelling, which once was a vital part of life, has become significantly less common in the modern era due to lack of time.
D.
Although many people can hardly find time for anything other than work, storytelling is still as important as it was in the past.
E.
Nowadays, storytelling has become a very important practice since it gives us ideas about the life in the past.
查看完整题目与答案
【单选题】The word 'fashion' in the passage is closest in meaning to
A.
shape.
B.
trend.
C.
style.
D.
manner.
查看完整题目与答案
相关题目：
【判断题】( )一台额定电压为220V的交流接触器在交流220V和直流220的电源上均可使用。
A.
正确
B.
错误
查看完整题目与答案
【单选题】钢筋混凝土现浇板中,受力钢筋需要标注它的直径和( )。
A.
根数
B.
间距
C.
半径
D.
重量
查看完整题目与答案
【单选题】The word proliferation in paragraph 3 is closest in meaning to
A.
style
B.
expense
C.
control
D.
spread
查看完整题目与答案
【判断题】There is always something deformed or lost in the translation, which makes the translation astray away from the original in meaning or in style.
A.
正确
B.
错误
查看完整题目与答案
【判断题】Style is meaning in academic writing.
A.
正确
B.
错误
查看完整题目与答案
【单选题】Which of the following is a proper understanding of “Style is meaning potential”.
A.
Style is something unpredictable and illusive.
B.
There are different possible ways of saying the same thing.
C.
Style is saying things in an implicit way.
D.
Style is something beyond what is explicitly stated.
查看完整题目与答案
【单选题】In the advertisement, the word 'manner' in paragraph 2, line 2 is closest in meaning to______.
A.
style
B.
conduct
C.
behavior
D.
attitude
查看完整题目与答案
【单选题】The word style. in paragraph 5 is closest in meaning to
A.
fashionable.
B.
attractive.
C.
typical.
D.
colorful.
查看完整题目与答案
【单选题】Find the sentence that is closest in meaning to the one given for each question. These activities will help students improve their reading and understanding skills. Today there is hardly any time for ...
A.
Unlike in the past, in our modern world, time is the scarcest value however people can still find time for story telling.
B.
Today hardly anyone knows how important storytelling was in the past since everybody is busy with their own lives.
C.
Storytelling, which once was a vital part of life, has become significantly less common in the modern era due to lack of time.
D.
Although many people can hardly find time for anything other than work, storytelling is still as important as it was in the past.
E.
Nowadays, storytelling has become a very important practice since it gives us ideas about the life in the past.
查看完整题目与答案
【单选题】The word 'fashion' in the passage is closest in meaning to
A.
shape.
B.
trend.
C.
style.
D.
manner.
查看完整题目与答案