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甲公司处置该长期股权投资的下列会计处理中,正确的是()。

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,甲公司应将该项投资作......

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Semco
At 21,Ricardo Semler became boss of his father&39;s business in Brazil,Semco,which soldparts for ships.Semler Junior worked likea madman,from 7:30 a.m.,until midnight every day.One afternoon,while touring afactory in New York,he collapsed.The doctor who treated him said,“There&39;s nothing wrong with you.But if you continue like this,you&39;ll find a new home in our hospital.”Semler got the message.He changed the way he worked.In fact,he changed theway his employees worked too.
He let his workers take moreresponsibility so that they would be the ones worrying when things went wrong.He allowed them to set their own salaries,and he cut all the jobs he thought were unnecessary,like receptionists and secretaries.(46)______“Everyone at Semco,even top managers,meets guests inreception,does the photocopying,sends faxes,types lettersand dials the phone.”
He completely reorganized the office:instead of walls,they haveplants at Semeo,so bosses can&39;t shutthemselves away from everyone else.(47)______As for uniforms,some people wear suits and others wear T-shirts.
Semler says,“We have a sales manager named Rubin Agater who sits there readingthe newspaper hour after hour.He doesn&39;t evenpretend to be busy.But when aSemco pump on the other side of the world fails and millions of gallons of oilare about to spill into the sea,Rubin springsinto action.(48)______That&39;s when heearns his salary.No one cares if he doesn&39;tlook busy the rest of the time.” Semcohas flexible working hours;the employeesdecide when they need to arrive at work.The employees also evaluate their bosses twice a year.(49)______
It sounds perfect,but does it work? The answer is in the numbers:in the last six years,Semco&39;srevenues have gone from $35 million to $212 million.The company has grown from eight hundred employees to 3,000.Why?
Semler says it&39;s because of“peerpressure”.Peer pressure makeseveryone work hard for everyone else.(50)______In other words,Ricardo Semler treats his workers like adults and expects them toact like adults.And they do.
(46)
A.Also,Semco lets its workers use the company&39;s machines for their ownprojects,and makes them takeholidays for at least thirty days a year. B.Most managersspend their time making it difficult for workers to work. C.This savedmoney and brought more equality to the company. D.And the workersare free to decorate their workspace as they want. E.He knowseverything there is to know about our pumps and how to fix them. F.If someoneisn’t doing his job well,the otherworkers will not allow the situation to continue.
(47)
A.Also,Semco lets its workers use the company&39;s machines for their ownprojects,and makes them takeholidays for at least thirty days a year. B.Most managersspend their time making it difficult for workers to work. C.This savedmoney and brought more equality to the company. D.And the workersare free to decorate their workspace as they want. E.He knowseverything there is to know about our pumps and how to fix them. F.If someoneisn’t doing his job well,the otherworkers will not allow the situation to continue.
(48)
A.Also,Semco lets its workers use the company&39;s machines for their ownprojects,and makes them takeholidays for at least thirty days a year. B.Most managersspend their time making it difficult for workers to work. C.This savedmoney and brought more equality to the company. D.And the workersare free to decorate their workspace as they want. E.He knowseverything there is to know about our pumps and how to fix them. F.If someoneisn’t doing his job well,the otherworkers will not allow the situation to continue.
(49)
A.Also,Semco lets its workers use the company&39;s machines for their ownprojects,and makes them takeholidays for at least thirty days a year. B.Most managersspend their time making it difficult for workers to work. C.This savedmoney and brought more equality to the company. D.And the workersare free to decorate their workspace as they want. E.He knowseverything there is to know about our pumps and how to fix them. F.If someoneisn’t doing his job well,the otherworkers will not allow the situation to continue.
(50)
A.Also,Semco lets its workers use the company&39;s machines for their ownprojects,and makes them takeholidays for at least thirty days a year. B.Most managersspend their time making it difficult for workers to work. C.This savedmoney and brought more equality to the company. D.And the workersare free to decorate their workspace as they want. E.He knowseverything there is to know about our pumps and how to fix them. F.If someoneisn’t doing his job well,the otherworkers will not allow the situation to continue.
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