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甲公司是一家在境内、外上市的综合性国际能源公司。该公司在致力于内涵式发展的同时,也高度重视企业并购以实现跨越式发展。2011年9月30日,甲公司与其母公司乙集团签订协议,以100 000万元购入乙集团下属全资子公司A公司50%的有表决权股份。收购完成后,A公司董事会进行重组,7名董事中4 名由甲公司委派;A公司所有生产经营和财务管理重大决策半数以上董事表决通过。9月30日,A 公司的净资产账面价值为160000万元,可辨认净资产公允价值为180000万元。10月1日,甲公司集团支付了100000万元。10月31日,甲公司办理完毕股权转让手续并拥有实质控制权,A 公司当日的净资产账面价值为170 000万元,可辨认净资产公允价值为190 000万元。此外,甲公司为本次收购发生审计、法律服务、咨询等费用1 000万元。 1 .根据资料,指出甲公司购入A 公司股份是否属于企业合并,并简要说明理由;如果属于企业合并,指出属于同一控制下的企业合并还是非同一控制下的企业合并,并简要说明理由,同时指出合并日。 2 .根据资料,计算甲公司在合并日(或购买日)应确定的长期股权投资金额,简要说明支付的价款与长期股权投资金额之间差额的会计处理方法;简要说明甲公司支付的审计、法律服务、咨询等费用的会计处理方法。
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