题目内容
北方公司为上市公司，增值税一般纳税企业，适用的增值税税率为17%，2011年之前适用的企业所得税税率为15%，2011年起改为25%，所得税核算采用资产负债表债务法，未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异，2011年之前未发生任何暂时性差异。 2011年1月1日，公司“利润分配——未分配利润”账户的贷方余额为510万元，2011年度公司实现税前会计利润3809.5万元。2011年度发生的有关经济业务如下： (1)2011年1月1日起，公司将一项生产用设备的折旧方法由年限平均法改为年数总和法(税法规定采用直线法计提折旧)，该项设备账面原价500万元，预计净残值率为4%(与税法规定一致)，折旧年限为5年(与税法规定一致)，2008年12月投入使用。 (2)2011年1月1日，公司应收款项余额为80万元，12月31日应收款项余额为160万元。年末将坏账准备计提方法由应收款项余额5‰改为账龄分析法后补提坏账准备1.4万元。按税法规定，坏账准备按期末应收款项余额的5‰计提，可在缴纳所得税前扣除。 (3)2011年1月1日，公司“存货跌价准备”账户余额为0.12月31日存货账面实际成本865.1万元，可变现净值为860万元，存货按成本与可变现净值孰低法计价。按税法规定，存货变现损失以实际发生的损失在税前扣除。 (4)公司为购买一条生产线，于2011年4月16日向银行借款800万元，借款期限5年，年利率为6%；5月15日向另一银行借款1000万元，借款期限3年，年利率5.4%。5月1日购买的第一批设备运抵公司并开始安装，5月16日支付货款800万元和安装费100万元；6月1日支付货款700万元和安装费100万元；6月15日生产线验收合格交付使用，并支付余款100万元。 (5)2011年6月5日，公司收到宏达公司(居民企业)分配的现金股利59.5万元，该项股权投资系公司2009年1月1日购入，公司采用成本法核算。宏达公司适用企业所得税税率为15%。 (6)2011年度，公司以每台售价3.8万元(不含增值税，下同)销售产品5700台给非关联企业；以每台售价3.5万元销售产品1200台给非关联企业。所有的销售均符合收入确认条件，款项均已收到，所销售产品的账面平均成本为每台3万元，未计提存货跌价准备。无产品出口、产品销售退回和销售折让事项发生。 (7)2011年度，公司以100台产品与另一公司交换原材料一批，双方商定的交换价格(公允价值)为每台3.9万元。该批产品的账面平均成本为每台3万元，未计提存货跌价准备。 (8)2011年1月1日，公司“应交税费——应交增值税”账户的借方余额为250万元，“应交税费——未交增值税”账户的贷方余额为100万元。2011年购进货物、接受劳务共支付增值税进项税额1051万元，取得的增值税专用发票及货物运输业发票均通过税务机关认证、审核。12月31日“应交税费——应交增值税”账户和“应交税费——未交增值税”账户的余额均为0。当年未发生减免税款和进项税额转出事项。 (9)2011年度，公司用银行存款向税务机关缴纳城市维护建设税、教育费附加310万元，缴纳印花税、房产税、车船税150万元，缴纳企业所得税1254万元，缴纳代扣的个人所得税200万元。 (10)2012年2月18日，公司召开董事会，制定如下利润分配方案：按2011年度净利润的15%提取盈余公积，分配普通股现金股利每10股2.5元(公司总股本为10000万股，每股面值1元)，并批准于2012年2月25日对外公布财务报告。 根据上述资料，回答下列问题。 若2011年1月1日北方公司“递延所得税资产”账户余额为0，则12月31日“递延所得税资产”账户的借方余额为( )万元。
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甲股份有限公司(以下简称甲公司)系一家上市公司，2009年至2011年对乙股份有限公司(以下简称乙公司)股权投资业务的有关资料如下： (1)2009年5月16日，甲公司与乙公司的股东丙公司签订股权转让协议。该股权转让协议规定：甲公司以5400万元收购丙公司持有的乙公司2000万股普通股，占乙公司全部股份的20%。收购价款于协议生效后以银行存款支付。该股权转让协议生效日期为2009年6月30日。该股权转让协议于2009年6月15日分别经各公司临时股东大会审议通过，并依法报有关部门批准。 (2)2009年7月1日，甲公司以银行存款5400万元支付股权转让款，另支付相关税费20万元，并办妥股权转让手续，从而对乙公司的财务和经营决策具有重大影响，采用权益法核算。 (3)2009年7月1日，乙公司可辨认净资产公允价值为30000万元。除下表所列项目外，乙公司其他资产、负债的公允价值与账面价值相同。 项 目 账面原价(万元) 预计使用年限(年) 已使用年限(年) 已提折旧或摊销(万元) 公允价值(万元) 预计净残值 摊销方法 存货 800 1000 固定资产 2100 15 5 700 1800 0 年限平均法 无形资产 1200 10 2 240 1200 0 直线法 合计 4100 940 4000 上述固定资产和无形资产计提的折旧和摊销额均计入当期管理费用，存货于2009年对外出售60%，2010年对外出售剩余的40%。 (4)2009年度乙公司实现净利润1200万元，其中，1～6月实现净利润600万元。 (5)2010年3月10日，乙公司股东大会通过决议，宣告分派2009年度现金股利1000万元。 (6)2010年3月25日，甲公司收到乙公司分派的2009年度现金股利。 (7)2010年12月31日，乙公司因持有的可供出售金融资产公允价值上涨而确认资本公积180万元；2010年度，乙公司亏损800万元。 (8)2010年12月31日，甲公司判断对乙公司的长期股权投资发生减值，经测试，该项投资的预计可收回金额为5200万元。 (9)2011年2月10日，甲公司将持有乙公司股份中1500万股转让给其他企业，收到转让款4000万元存入银行，另支付相关税费5万元。由于甲公司对乙公司的持股比例已经降至5%，不再具有重大影响，假定乙公司的股份在活跃市场中没有报价，公允价值不能可靠计量。 (10)2011年3月20日，乙公司股东大会通过决议，宣告分派2叭0年度现金股利500万元。 (11)甲公司与乙公司的会计年度及采用的会计政策相同，不考虑所得税的影响。 除上述交易或事项外，甲公司和乙公司未发生导致其所有者权益变动的其他交易或事项。 根据以上资料，回答下列问题。 2010年12月31日甲公司对乙公司长期股权投资应计提的减值准备是( )万元。
商业银行无法通过运动式的突击来培育风险文化。( )
TEXT B So far, inflation is roaring in only a few sectors of the economy. While platinum has soared 121 percent, soybeans have risen 115 percent, and an index of Real Estate Investment Trusts has climbed 42 percent since May 2001, the consumer price index (CPI) has gone up only 4.2 percent during the same period. The challenge is figuring out what happens next. Astute investors are asking two questions: 1) Will the dollar continue to decline 2) Which assets will continue to inflate The value of the dollar matters because much of what Americans buy comes from abroad. And in the past two years, the dollar has been slipping badly: down some 25 percent against a basket of foreign currencies, including the euro and the yen. That makes imported goods more expensive. If the dollar falls further, the rise in prices could boost inflation. And that’s exactly what some analysts predict. "This is not a run-of-the-mill problem where the currency corrects 25 percent" then stabilizes, says David Tice, Dallas-based manager of the Prudent Global Income Fund. "We have an economy that’s very dependent upon ever-increasing amounts of debt. Look at borrowing in this country for automobiles and housing. At the federal level, we are creating credit as if it is going out of style. Given that, we think the dollar can decline substantially more from here." That’s why Mr. Tice’s income fund has invested in government bonds in countries that are major trading partners of the US. These bonds tend to increase in value as the dollar weakens. There are other ways for investors to protect themselves from inflation. For example: TIPS (Treasury Inflation-Protected Securities) are US government bonds that increase both principal and interest payments in line with the CPI/U, which measures prices for urban dwellers. Thus, if the price of consumer goods goes up, TIPS owners get a boost in their rate of return. That’s a level of inflation protection that most bonds and money-market funds don’t provide. Still, there are no guarantees. If real interest rates rise faster than inflation, TIPS can lose value if they’ re not held to maturity. "TIPS have generally been less volatile than traditional bonds," but investors have already seen periods when their inflation-protection doesn’t match the actual rise in prices, warns Duane Cabrera, head of the personal financial planning group at Vanguard, based in Valley Forge, Pa. For example, the year-over-year change in the CPI/U is running about 1.9 percent, he points out, but college costs have been rising about 5 percent annually. Investors should also discuss the tax consequences with their investment advisers, Mr. Cabrera notes. On the stock front, investors can also turn to natural-resource stocks or mutual funds that invest in them. A slightly more exotic option: exchange-traded funds, which act like mutual funds but trade like stocks. Commodities offer another avenue for profit during inflationary times. Individual investors probably want to avoid commodity trading, often a wild and woolly experience. But certain mutual funds offer share- holders a chance to profit when commodity prices go up. The PIMCO Commodity Real Return Fund, for example, provides exposure to the performance of the Dow-Jones AIG Commodity Index while generating income from TIPS. Another option: the Oppenheimer Real Asset Fund, which is actively managed and tracks the Goldman Sachs Commodity Index. There’s no clear winner between these stock funds and the commodities their companies have invested in. When commodity prices are hiring, natural-resource firms can protect themselves by hedging their risks, says Kevin Baum, portfolio manager of the Oppenheimer Real Asset Fund. On the other hand, hedging may keep them from benefiting when commodity prices rise. And the stocks can be more volatile than the commodities themselves. Gold funds typically are three times more volatile than the price of gold itself. Sometimes, the commodities and funds tied to those commodities move in opposite directions, Mr. Baum says. PIMCO’ s Mr. Harris is quick to note that many commodity prices have been soaring. So the key question is: Which ones will continue to rise in price Individual investors should maintain strict discipline when they pick commodities funds, he says. "We have an economy that’s very dependent upon ever-increasing amounts of debt. Look at borrowing in this country for automobiles and housing. At the federal level, we are creating credit as if it is going out of style. Given that, we think the dollar can decline substantially more from here." In the 4thparagraph, the words of a fund manager tells us all of the following except that ______.
TEXT E People do not analyze every problem they meet. Sometimes they try to remember a solution from the last time they had a similar problem. They often accept the opinions or ideas of other people. Other times they begin to act without thinking; they try to find a solution by trial and error. However, when all these methods fall, the person with a problem has to start analyzing. There are six stages in analyzing a problem. First the person must recognize that there is a problem. For example, Sam’s bicycle is broken, and he cannot read it to class as he usually does. Sam must see that there is a problem with his bicycle. Next the thinker must define the problem. Before Sam can repair his bicycle, he must find the reason why it does not work. For instance, he must determine if the problem is with the gears, the brakes, or the frame. He must make his problem more specific. Now the person .must look for information that will make the problem clearer and lead to possible solutions. For instance, suppose Sam decided that his bike does not work because there is something wrong with the gear wheels. At this time. he can look in his bicycle repair book and read about gears. He can talk to his friends at the bike shop. He can look at his gears carefully. After studying the problem, the person should have several suggestions for a possible solution. Take Sam as an illustration. His suggestions might be: put oil on the gear wheels; buy new gear wheels and replace the old ones; tighten or loosen the gear wheels. Eventually one suggestion seems to be the solution to the problem. Sometimes the final idea comes very suddenly because the thinker suddenly sees something new or sees something in a new way. Sam, for example, suddenly sees that there is a piece of chewing gum (口香糖) between the gear wheels. He immediately realizes the solution to his problem: he must clean the gear wheels. Finally the solution is tested. Sam cleans the gear wheels and finds that afterwards his bicycle works perfectly. In short, he has solved the problem. Which of the following is NOT true
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