题目内容
甲公司通过定向增发普通股，自乙公司原股东处取得乙公司30%的股权。该项交易中，甲公司定向增发股份的数量为1000万股(每股面值1元，每股公允价值为2元)，发行股份过程中向证券承销机构支付佣金及手续费共计50万元。除发行股份外，甲公司还承担了乙公司原股东对第三方的债务500万元(未来现金流量现值)。取得投资时，乙公司股东大会已通过利润分配方案，甲公司可获得现金股利100万元。甲公司对乙公司长期股权投资的初始投资成本为______万元。
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A公司于2012年以4000万元取得B上市公司5%的股权，对B公司不具有重大影响，A公司将其分类为可供出售金融资产，按公允价值计量。2013年4月1日，A公司又斥资50000万元自C公司取得B公司另外50%的股权。假定A公司在取得对B公司的股权投资以后，B公司未宣告发放现金股利。A公司原持有B公司5%股权于2013年3月31日的账面价值为5000万元，其中，累计计入其他综合收益的金额为1000万元。A公司与C公司不存在任何关联方关系。A公司于每季度末确认可供出售金融资产的公允价值变动。2013年4月1日长期股权投资的账面价值为______万元。
A公司于2013年以6000万元取得B上市公司(以下简称B公司)25%的股权，能够对B公司施加重大影响，采用权益法核算该项股权投资，当年度确认对B公司的投资收益600万元。2014年1月1日，A公司又斥资10000万元自C公司取得B公司另外30%的股权。假定A公司在取得对B公司的长期股权投资以后，B公司并未宣告发放现金股利或利润，也未发生其他计入所有者权益的交易事项。A公司对该项长期股权投资未计提任何减值准备。A公司与C公司不存在任何关联方关系。假定不考虑所得税的影响。购买日原25%股权投资的公允价值为7000万元，则当日A公司个别财务报表中对B公司长期股权投资的账面价值为______万元。
M企业于2012年8月1日以银行存款取得N公司10%的股份，对N公司不具有控制、共同控制或重大影响，且在活跃市场中没有报价。M企业准备长期持有该股份。N公司当年实现净利润240万元(假定利润均衡实现)，2013年4月3日宣告分配上年现金股利120万元。不考虑其他因素，则2013年M企业应确认的投资收益为______万元。
What would happen if consumers decided to simplify their lives and spend less on material goods and services This (1)_____ is taking on a certain urgency as rates of economic growth continue to decelerate throughout the industrialized world, and (2)_____ millions of consumers appear to be (3)_____ for more frugal lifestyle. The Stanford Research Institute, which has done some of the most extensive work on the frugality phenomenon, (4)_____ that nearly five million American adults number "(5)_____ to and act on some but not all" of its basic tenets. The frugality phenomenon first achieved prominence as a middle-class (6)_____ of high-consumption lifestyle in the industrial world during the 50"s and 60"s. In the Silent Revolution, Ronald Ingehart of the University of Michigan"s Institute of Social Research examined this (7)_____ in the United States and 10 Western European nations. He concluded that a change has taken place "from an (8)_____ emphasis on material well-being and physical security (9)_____ greater emphasis on the quality of life", that is, "a (10)_____ from materialism to post-materialism". Ingehart calls the 60s the "fat year". Among their more visible trappings were the ragged blue jeans favored by the affluent young. Most of them (11)_____ from materialism; however, this was (12)_____. Comfortably fixed Americans were going (13)_____, (14)_____ making things last longer, sharing things with others, learning to do things for themselves and so on. But (15)_____ economically significant, it was hardly (16)_____ in a US Gross National Product climbing vigorously toward the $2 thousand billion mark. (17)_____, as the frugality phenomenon matured—growing out of the soaring 80s and into the somber 90s—it seemed to undergo a (18)_____ transformation. American consumers continued to lose (19)_____ in materialism and were being joined by new converts who were (20)_____ frugality because of the darkening economic skies they saw ahead.
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