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考核长期股权投资＋合并报表 黄岛股份有限公司(以下称为黄岛公司)为上海证券交易所挂牌的上市公司，系增值税一般纳税人，适用的增值税税率为17%，所得税税率为25%(本题涉及的其他公司均为该税率)。2010～2011年有关投资资料如下： (1)黄岛公司的母公司决定将其另一子公司(甲公司)划归黄岛公司。黄岛公司与其母公司约定，黄岛公司支付2000万元，取得其母公司拥有的甲公司60%的股权。2010年1月1日，黄岛公司支付了2000万元给母公司，甲公司成为黄岛公司的子公司。合并日甲公司股东权益总额为3500万元，其中股本为2000万元、资本公积为1000万元、盈余公积为50万元、未分配利润为450万元。 (2)甲公司2010年实现净利润1500万元，按净利润10%计提盈余公积为150万元，没有分配现金股利。2010年甲公司增加资本公积200万元。 (3)2010年黄岛公司与甲公司发生了如下交易或事项： ①2010年黄岛公司出售一批A商品给甲公司，取得收入500万元，实际成本400万元，当年支付货款285万元，至年末尚有300万元货款未收回。黄岛公司按照应收账款5%计提了15万元坏账准备。 2010年甲公司将A商品对外销售了60%，年末结存的A商品成本为200万元。 ②2010年6月2日，黄岛公司出售一件产品给甲公司作为管理用固定资产。黄岛公司取得销售收入1000万元，成本800万元，货款1170万元已经全部支付。甲公司购入固定资产后，采用年限平均法计提折旧，预计使用年限4年，预计净残值为0。假定税法规定的折旧年限，折旧方法及净残值与会计规定相同。 (4)甲公司2011年实现净利润1200万元，按净利润10%计提盈余公积为120万元，假设在当年分配现金股利400万元。2010年甲公司增加资本公积300万元。 (5)2011年黄岛公司、甲公司有关交易或事项情况如下： ①甲公司从黄岛公司上年购入的A商品在2011年出售了80%，年末库存A商品成本为40万元。上年所欠货款300万元归还了200万元，尚欠100万元，年末冲回坏账准备10万元，坏账准备余额为5万元。②本年没有发生其他内部交易。 [要求] (1)分析判断黄岛公司合并甲公司属于何种合并类型，并说明理由。 (2)计算黄岛公司长期股权投资的初始投资成本，并编制黄岛公司合并日的会计分录。 (3)编制黄岛公司2010年度合并财务报表时内部交易的抵销分录(考虑所得税影响)。 (4)编制黄岛公司2011年度合并财务报表时内部交易的抵销分录(考虑所得税影响)。
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Ann Curry is a famous news presenter of the NBC News "Today" show. When she was 15 she happened to walk into a bookstore in her hometown and began looking at the books on the shelves. The man behind the counter, Mac McCarley, asked if she’d like a job. She needed to start saving for college, so she said yes. Ann worked after school and during summer vacations, and the job helped pay for her first year of college. During college she would do many other jobs: she served coffee in the student union, was a hotel maid and even made maps for the US Forest Service. But selling books was one of the most satisfying jobs. One day a woman came into the bookstore and asked Arm for books on cancer (癌症). The woman seemed anxious. Ann showed her practically everything they had and found other books they could order. The woman left the store less worried, and Arm has always remembered the pride she felt in having helped her customer. Years later, as a television reporter in Los Angeles, Ann heard about a child who was born with problems with his fingers and his hand. His family could not afford a surgical(外科的) operation, and the boy lived in shame, hiding his hand in his pocket all the time. Ann persuaded her boss to let her do the story. After the story was broadcast, a doctor and a nurse called, offering to perform the surgical operation for free. Ann visited the boy in the recovery room after the operation. The first thing he did was to hold up his repaired hand and say, "Thank you. " What a sweet sense of satisfaction Ann Curry felt! At McCarley’s bookstore, Ann always sensed she was working for the customers, not the store. Today it’s the same. NBC News pays her, but she feels as if she works for the people who watch the programmes, helping them make sense of the world. How did Ann help the child get the operation he needed
What’s your idea of a good time What about dancing in a rainy field with one hundred and fifty thousand other people while a famous rock band plays on a stage so far away that the performers look like antsIt may sound strange but that is what many hundreds of thousands of young people in the UK do every summer. Why Because summer is the time for outdoor music festivals. Held on a farm, the Glastonbury Festival is the most well-known and popular in the UK. It began in 1970 and was attended by one thousand five hundred people each paying an admission price of ￡1—the ticket included free milk from the farm.Since then the Glastonbury Festival has gone from strength to strength--in 2004 one hundred and fifty thousand fans attended, paying ￡112 for tickets to the three-day event. Tickets for the event sold out within three hours. Acts included veteran (老的、著名的) superstars, such as Paul McCartney and James Brown, as well as new talents, like Franz Ferdinand and Joss Stone.Although many summer festivals are run on a profit-making basis, Glastonbury is a charity event, donating millions of pounds to local and international charities(慈善事业).Glastonbury is not unique in using live music to raise money for global poverty. In July of this year, the Live 8 concerts were held simultaneously (同时) in London, Pads, Rome and Bedim Superstars, such as Madonna, Sir Elton John and Stevie Wonder performed in order to highlight international poverty and debt. " The Live 8" is the name of().
What’s your idea of a good time What about dancing in a rainy field with one hundred and fifty thousand other people while a famous rock band plays on a stage so far away that the performers look like antsIt may sound strange but that is what many hundreds of thousands of young people in the UK do every summer. Why Because summer is the time for outdoor music festivals. Held on a farm, the Glastonbury Festival is the most well-known and popular in the UK. It began in 1970 and was attended by one thousand five hundred people each paying an admission price of ￡1—the ticket included free milk from the farm.Since then the Glastonbury Festival has gone from strength to strength--in 2004 one hundred and fifty thousand fans attended, paying ￡112 for tickets to the three-day event. Tickets for the event sold out within three hours. Acts included veteran (老的、著名的) superstars, such as Paul McCartney and James Brown, as well as new talents, like Franz Ferdinand and Joss Stone.Although many summer festivals are run on a profit-making basis, Glastonbury is a charity event, donating millions of pounds to local and international charities(慈善事业).Glastonbury is not unique in using live music to raise money for global poverty. In July of this year, the Live 8 concerts were held simultaneously (同时) in London, Pads, Rome and Bedim Superstars, such as Madonna, Sir Elton John and Stevie Wonder performed in order to highlight international poverty and debt. What is the best title of the passage().
Ann Curry is a famous news presenter of the NBC News "Today" show. When she was 15 she happened to walk into a bookstore in her hometown and began looking at the books on the shelves. The man behind the counter, Mac McCarley, asked if she’d like a job. She needed to start saving for college, so she said yes. Ann worked after school and during summer vacations, and the job helped pay for her first year of college. During college she would do many other jobs: she served coffee in the student union, was a hotel maid and even made maps for the US Forest Service. But selling books was one of the most satisfying jobs. One day a woman came into the bookstore and asked Arm for books on cancer (癌症). The woman seemed anxious. Ann showed her practically everything they had and found other books they could order. The woman left the store less worried, and Arm has always remembered the pride she felt in having helped her customer. Years later, as a television reporter in Los Angeles, Ann heard about a child who was born with problems with his fingers and his hand. His family could not afford a surgical(外科的) operation, and the boy lived in shame, hiding his hand in his pocket all the time. Ann persuaded her boss to let her do the story. After the story was broadcast, a doctor and a nurse called, offering to perform the surgical operation for free. Ann visited the boy in the recovery room after the operation. The first thing he did was to hold up his repaired hand and say, "Thank you. " What a sweet sense of satisfaction Ann Curry felt! At McCarley’s bookstore, Ann always sensed she was working for the customers, not the store. Today it’s the same. NBC News pays her, but she feels as if she works for the people who watch the programmes, helping them make sense of the world. What particularly gives her the feeling of pride
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