题目内容

甲公司于20×7年1月1日以2 500万元的协议价格购入乙公司22%的股权并具有重大影响。按照协议约定,甲公司以一块上地作为支付对价,土地的账面价值为2 000万元,公允价值为2 500万元,为此项交易甲公司另支付相关交易费用80万元。交易日,乙公司可辨认净资产公允价值为12 000万元。假定该交易具有商业实质并不考虑相关税费,甲公司因购入乙公司股权而直接计入当期损益的金额为( )万元。

A. 440
B. 500
C. 560
D. 640

查看答案
更多问题

What did Todd and June do with the tickets

A. [A] They went to see the play.
B. They gave them away to a close friend.
C. They threw them away.

对慢性肾炎的病因和预后叙述错误的是

A. 非免疫性因素在慢性’肾炎的发生与发展中也可能起重要作用
B. 如血压控制不好,肾功能恶化较快,预后较差
C. 最终发展为慢性肾功能衰竭
D. 多数由急性肾炎迁延不愈发展而来
E. 大多数慢性肾炎的确切病因尚不明确

肾盂肾炎最主要的治疗措施

A. 休息
B. 多饮水
C. 抗菌药物治疗
D. 全身支持疗法
E. 使用糖皮质激素

Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A), B), C) and D). You should decide on the best choice and mark the corresponding letter on Answer Sheet 2 with a single line through the centre. Passage OneEconomists say confidence in the U.S. economy has improved since the financial crisis began, but it is still at a very low level. This week, the New York-based Conference board said its consumer confidence is about half of what it was this time last year. As people struggle to deal with job losses and dwindling retirement funds, their outlook of the country’s economic situation remains pessimistic during the biggest consumer spending time of the year. Claire Rusk, a shopper in Alexandria, Virginia, says she is changing her holiday spending habits this year because of the economic crisis, even though her nine-year-old son expects Christmas as usual. "His list is longer than ever, so l was listening to how you tell him that his list better be shorter this year," she said. Rusk says the crisis is forcing her to think hard about her purchases. "I’m just going to be more careful. I’m going to make a list. I’m not going to randomly shop," she noted. "I usually just go out and shop, but I’m going to have a plan before I go out this year." And Rusk is not alone. Kilmer Caban, a shopper at the Pentagon City Mall outside Washington, D.C., says he is going to try to spend the same amount for gifts as last year, but he knows some of his family members are cutting back. "My sister and her husband say they will not be spending as much, due to the cost of gas and the economy and everything," he explained. Some retail store owners, who normally make the bulk of their profits this time of year, are hopeful that the holiday shopping season will still be able to pull them out of the recent slump. Victoria Birkett, the owner of’ Embellishments, a gift store in Alexandria, Virginia, says she’s a little worried, but she is looking forward to the holiday rush. "In this retail business I have cut my order down a little bit from prior years, but I can see people are being a little more cautious in their spending," she said. "I’m a little concerned, but it is just before Thanksgiving, so I’m hopeful that things will pick up just after Thanksgiving." Birkett says her gift shop has not felt the effects of the economic crisis as much as other store owners she knows because it is close to Washington D.C. and benefits from tourism. Alexander McCall, a manager at Game Stop, in the Pentagon City Mall remains optimistic as well. "People are a little bit more careful with their money now, the spending has gone down a little, but I think all in all its going to be a good business holiday for everybody," he said. Despite the slump in consumer confidence McCall still expects demand for some items to rise next month. How are the retired people influenced by the economic situation

A. They are forced to retire at an earlier age.
B. They have to cope with reduced pensions.
C. Their spending power has increased to record high.
D. Their confidence has dropped to the lowest level.

答案查题题库