题目内容

(三) 甲公司2009年6月以1100万元的价格购买乙公司持有的丙公司80%的股权,股权转让手续于当日办理完毕。当日丙公司可辨认净资产的公允价值为1000万元。甲公司与丙公司在该项交易前不存在关联方关系。丙公司的所有资产被认定为一个资产组D。 2009年12月31日,丙公司可辨认净资产按照购买日的公允价值持续计算的账面价值为1300万元,丙公司所有可辨认资产均未发生减值。甲公司估计包括商誉在内的D资产组的可收回金额为1250万元。 下列各项关于甲公司2009年的会计处理中,正确的有( )。

A. 2009年6月甲公司取得乙公司股权的初始投资成本为1100万元
B. 2009年年末合并财务报表中确认的商誉为300万元
C. 2009年合并财务报表应确认的商誉减值损失金额为300万元
D. 2009年合并财务报表应确认的不包含商誉的D资产组减值损失金额为50万元
E. 2009年年末包含商誉的资产组账面价值为1675万元

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Passage One Los Angeles--" Can you believe how cold it is.’" giggled Pink at the E!/Environmental Media Association’s post-Golden Globes fete (庆祝) on Monday night in Beverly Hills. "That’s a good segue(延续), because we’re here at this party to talk about the environment. I shouldn’t be freezing, and if we have more parties like this, maybe I won’t be." Pink was shivering in a short-sleeved golden micromini dress, but most female partygoers were more bundled up (穿暖) against the elements. Despite heat lamps that drew crowds, the party, which was held in a tent on the top of a parking lot next to the Beverly Hilton ( where the Golden Globes show had played out earlier), was so chilly you could actually see your breath. In fact, the temperature was in the thirties by the time KT Tunstall took the stage and rocked out with a set including her hit songs Suddenly I See and Black Horse and the Cherry Tree, helping get people’s blood flowing as they danced--still wearing coats, however! The biggest winner to swoop through the ecologically decorated space was Sacha Baron Cohen, clutching his Globe for Best Performance by an Actor in a Motion Picture --Musical or Comedy in one hand and his long-time girlfriend Isla Fisher (The Wedding Crasher) in the other. She looked ravishing (引人入胜的) in a vintage (古老的) navy blue Herve Leger strapless gown, but definitely seemed to be freezing, and they didn’t stay long. So many parties (there were eight in all, all within walking distance of the ballroom where the awards were given out) for a winner to hit, and most were actually inside, warm and out of the elements. But despite the weather, the E!/EMA party drew a host of ecologically minded celebs (名流). Julia Louis-Dreyfus also wore a short gold cocktail dress, and used her very tall hubby Brad Hall to keep her warm; we hear she packed her little clutch with L’Oreal Paris’ new HIP High Intensity Pigments lip glosses earlier in the evening, as the company handed out swag in their Ladies Lounge inside the Golden Globes. Militant greenie Daryl Hannah was one of the first celebs to stop in; she was very bundled up, as were Milla Jovovich and Amy Smart. Ivanka Trump and her brother Donald Junior made the scene, as did Alyssa Milano, Kerry Washington, Amber Valletta, Molly Sims, James Franco, Michelle Trachtenberg, Vanessa Minnillo ( no sign of Nick Lachey, however), and Bahar Soomekh. And the main topic of conversation among the huddled groups, shivering together in the record-breaking cold, global warming, A1 Gore, and "An Inconvenient Truth" , of course. Among the huddled groups, which of the following was/were mainly discussed

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