题目内容
2001年1月1日，甲股份有限公司（非上市公司，本题下称甲公司）以2300万元购入乙股份有限公司（非上市公司，本题下称乙公司）70%的股权（不考虑相关税费）。购入当日，乙公司的股东权益总额为3000万元，其中股本为1000万元，资本公积为2000万元。甲公司对购入的乙公司股权作为长期投资，相关的应摊销股权投资差额按10年平均摊销。甲公司和乙公司均按净利润的10%提取法定盈余公积，按净利润的5%提取法定公益金。2001年至2003年甲公司与乙公司之间发生的交易或事项如下：（1）2001年6月30日，甲公司以688万元的价格从乙公司购入一台管理用设备；该设备于当日收到并投入使用。该设备在乙公司的原价为700万元，预计使用年限为10年，预计净残值为零，已使用2年；采用年限平均法计提折旧，已计提折旧140万元，未计提减值准备。甲公司预计该设备尚可使用8年，预计净残值为零，仍采用年限平均法计提折旧。2001年，甲公司向乙公司销售A产品100台，每台售价5万元，价款已收存银行。A产品每台成本3万元，未计提存货跌价准备。2001年，乙公司从甲公司购入的A产品对外售出40台，其余部分形成期末存货。2001年末，乙公司进行存货检查时发现，因市价下跌，库存A产品的可变现净值下降至280万元。乙公司按单个存货项目计提存货跌价准备；存货跌价准备在结转销售成本时结转。2001年度，乙公司实现净利润300万元。（2）2002年，甲公司向乙公司销售B产品50台，每台售价8万元，价款已收存银行。B产品每台成本6万元，未计提存货跌价准备。2002年，乙公司对外售出A产品30台，B产品40台，其余部分形成期末存货。2002年末，乙公司进行存货检查时发现，因市价持续下跌，库存A产品和B产品可变现净值分别下降至100万元和40万元。2002年度，乙公司实现净利润320万元。（3）2003年3月20日，甲公司将从乙公司购入的管理用设备以650万元的价格对外出售，同时发生清理费用20万元。2003年，乙公司将从甲公司购入的B产品全部对外售出，购入的A产品对外售出15台，其余A产品15台形成期末存货。2003年末，乙公司进行存货检查时发现，因市价回升，库存A产品的可变现净值上升至80万元。2003年度，乙公司实现净利润400万元。其他有关资料如下：（1）除乙公司外，甲公司没有其他纳入合并范围的子公司；（2）甲公司与乙公司之间的产品销售价格均为不含增值税额的公允价格；（3）甲公司与乙公司之间未发生除上述内部存货交易和固定资产交易之外的内部交易；（4）乙公司除实现净利润外，无影响所有者权益变动的交易或事项；（5）以上交易或事项均具有重大影响。要求：计算上述内部交易或事项的抵销对甲公司2001年至2003年合并工作底稿中“主营业务收入”、“主营业务成本”、“管理费用”、“营业外收入”、“存货”、“存货跌价准备”和“合并价差”项目的影响金额，并将结果填入答题卷第14页给定的“内部交易或事项的抵销对甲公司2001年至2003年合并工作底稿中相关项目影响额”中（导致会计报表项目金额减少的用“—”号表示；无需在答题卷上编制合并抵销分录）。
查看答案
搜索结果不匹配？点我反馈
更多问题
Questions 53 to 57 are based on the following passage: The Internet can make the news more democratic, giving the public a chance to ask questions and seek out facts behind stories and candidates, according to the head of the largest US on-line service. ’But the greatest potential for public participation is still in the future,’ Steven Case, chairman of America On-line, told a recent meeting on Journalism and the Internet sponsored by The Freedom Forum, though some other speakers say the new technology of computers is changing the face of journalism, giving reporters access to more information and their readers a chance to ask questions and turn to different sources. ’You don’t have to buy a newspaper and be confined to the four comers of that paper anymore.’ Sam Meddis, on-line technology editor at USA Today, observed about the variety of information available to computer users. But the speakers noted the easy access to the internet also means anyone can post information for others to see.’Anyone can say anything they want, whether it’s right or wrong.’ said Case. Readers have to determine for themselves who to trust. ’In a world of almost infinite voices, respected journalists and respected brand names will probably become more important, not less,’ Case said. ’The internet today is about where radio was 80 years ago, or television 50 years ago or cable 25 years ago, ’he said. But it is growing rapidly because it provides people fast access to news and a chance to comment on it. The correct order for the appearance of the four technologies is （） .
开-闭原则（Open-Closed Principle, OCP）是面向对象的可复用设计的基石。开-闭原则是指一个软件实体应当对 （37） 开放，对 （38） 关闭；里氏代换原则（Liskov Substitution Principle, LSP）是指任何 （39） 可以出现的地方， （40） 一定可以出现。依赖倒转原则（Dependence Inversion Principle, DIP）就是要依赖于 （41） ，而不依赖于（42） ，或者说要针对接口编程，不要针对实现编程。 （37）处填（）。
设有学生实体Students（学号，姓名，性别，年龄，家庭住址，家庭成员，关系，联系电话），其中“家庭住址”记录了邮编、省、市、街道信息；“家庭成员，关系，联系，电话”分别记录了学生亲属的姓名、与学生的关系以及联系电话。学生实体Students中的“家庭住址”是一个（52）属性；为使数据库模式设计更合理，对于关系模式Students（53）。 （53）处填（）。
Questions 63 t0 67 are based on the following passage: The Last Supper is a late 15th-century mural painting by Leonardo da Vinci in the refectory of the Convent of Santa Maria della Grazie, Milan. The work is presumed to have been commenced around 1495 and was commissioned as part of a scheme of renovations to the church and its convent buildings by Leonardo’s patron Ludovico Sforza, Duke of Milan. The painting represents the scene of The Last Supper of Jesus with his disciples, as it is told in the Gospel of John. Leonardo has depicted the consternation that occurred among the Twelve Disciples when Jesus announced that one of them would betray him. The Last Supper measures 460cm x880cm and covers an end wall of the dining hall at the monastery of Santa Maria delle Grazie in Milan, Italy. The theme was a traditional one for refectories, although the room was not a refectory at the time that Leonardo painted it. The main church building had only recently been completed （in 1498）， but was remodeled by Bramante, hired by Ludovico Sforza to build a Sforza family mausoleum. The painting was commissioned by Sforza to be the centerpiece of the mausoleum. The lunettes above the main painting, formed by the triple arched ceiling of the refectory, are painted with Sforza coats-of-arms. The opposite wall of the refectory is covered by the Crucifixionfresco by Giovanni Donato da Montorfano, to which Leonardo added figures of the Sforza family in tempera. Leonardo began work on The Last Supper in 1495 and completed it in 1498-he did not work on the painting continuously. The beginning date is not certain; as the archives of the convent for the period have been destroyed and a document dated 1497 indicates that the painting was nearly completed at that date. One story goes that a prior from the monastery complained to Leonardo about the delay, enraging him. He wrote to the head of the monastery, explaining he had been struggling to find the perfect villainous face for Judas, and that if he could not find a face corresponding with what he had in mind, he would use the features of the prior who complained. In common with other depictions of The Last Supper from this period. Leonardo seats the diners on one side of the table, so that none of them have their backs to the viewer. Most previous depictions excluded Judas by placing him alone on the opposite side of the table from the other eleven disciples and Jesus or placing halos around all the disciples except Judas. Leonardo instead has Judas lean back into shadow. Jesus is predicting that his betrayer will take the bread at the same time he does to Saints Thomas and James to his left, who react in horror as Jesus points with his left hand to a piece of bread before them. Distracted by the conversation between John and Peter, Judas reaches for a different piece of bread not noticing Jesus too stretching out with his right hand towards it. The angles and lighting draw attention to Jesus, whose head is located at the vanishing point for all perspective lines. The painting contains several references to the number 3, which represents the Christian belief in the Holy Trinity. The Apostles are seated in groupings of three; there are three windows behind Jesus; and the shape of Jesus’ figure resembles a triangle. There may have been other references that have since been lost as the painting deteriorated. Leonardo began work on The Last Supper in 1495 and completed it in（）.
微信支付 
支付宝支付