未知题型

2014年4月30日,甲公司长期股权投资的账面价值是()万元。

要求:根据上述资料,假定不考虑其他因素,分析回答下面的题目。(答案中的金额单位用元表示)。
1.2013年至2014年甲公司发生与长期股权投资有关的业务资料如下:
(1)2013年1月10日,甲公司以2500万元购人乙公司30%有表决权的股份,能够对乙公司施加重大影响,作为甲公司的长期股权投资核算。当日,乙公司所有者权益的账面价值为6000万元(与其公允价值不存在差异)。
(2)2013年度乙公司实现净利润2000万元。
(3)2014年2月10日,乙公司宣告发放现金股利300万元,2014年3月15日,甲公司收到乙公司分派的现金股利。
(4)2014年4月30日,乙公司可供出售金融资产的公允价值增加200万元。
(5)2014年6月30日,甲公司以3000万元的价格将其所持乙公司股份全部出售,款项已存人银行。
根据资料(1),下列各项中,关于长期股权投资的表述正确的是()。
【参考答案】

根据资料(1),甲公司以2500万元购入乙公司30%有表决权的股份,能够对乙公司施加重大影响,因此甲公司对乙公司的投资应......

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相关考题

Lillian Beard whistled and smiled while she worked. “Wh...


单项选择题Lillian Beard whistled and smiled while she worked. “Why are you so happy?”her co-workers asked her.

“Last week I got my income tax refund,”Lillian answered.“This morning I went to the bank and cashed the check. I have $ 462 in my pocket. I’m thinking about the money. How will I spend it?”
After work, Lillian came home and decided to wash come clothes. She looked at the jeans she was wearing. They were dirty, so they put them in the washing machine, too. Ten minutes later she thought, “The money! It’s in the pocket of my jeans!”Lillian ran to the washing machine and took out the jeans. The money was still in the pocket, but it was wet. Lillian put the money on the kitchen table.
A few hours later the money was still wet. “Hmmm,”Lillian thought.“How can I dry this money?”Then Lillian had an idea. She could dry the money in her microwave oven! Lillian put the money in the microwave, set the timer for five minutes, and left the kitchen.
When Lillian came back a few minutes later, she saw a fire in the microwave. She opened the oven door, blew out the fire, and looked at her money. The money was burned.
The next day Lillian took the burned money to the bank. A teller at the bank told her, “If I can see the numbers on the burned bills, I can give new money.”Unfortunately, the teller found numbers on only a few bills. The teller took those bills and gave Lillian $ 17.
A newspaper reporter heard about the burned money. He wrote a story about Lillian for the newspaper. Several people read the story and called the newspaper. “Tell Mr. Beard to send the burned money to the US Department of Treasury,”the people said. “Maybe she can get her money back.”
Every year about 30,000 people send damaged money to the Treasury Department. Experts there look carefully at the damaged money. Sometimes they can give people new money for the damaged money. Once a farmer’s cow ate-his money ––– thousands of dollars. The farmer killed the cow and sent the cow’s stomach, with the money inside, to the Treasury Department. The experts gave the farmer new money.
Lillian sent her money to the Treasury Department. The experts looked at Lillian’s burned money and sent her a check for $ 231. What did Lillian buy with the money? She didn’t buy anything. She gave the $ 231 to friends who needed money. Lillian said, “When I burned the $ 462, I thought, ‘Well, my money is gone.’”The check for $ 231 was a big surprise. I decided to give the money to my friends. Money is important, but people are more important to me.
Where does Lillian’s $ 462 come from?
A.Her salary
B.Her bonus(奖金)
C.She picked up on her way home
D.Tax which has been overcharged
How did Lillian dry the money?A.By blowing
B.By putting it in the sun
C.By drying it in microwave
D.By putting on the table
How did Lillian know she could send her money to the Treasury Department?A.Her bank told her.
B.People from the newspaper
C.A friend phoned her.
D.She thought out herself.
Lillian gave her money to ________.A.her mother
B.her friends
C.Treasure Department
D.farmer