题目内容
中远公司于2007年1月1日以1035万元(含支付的相关费用5万元)购入B公司股票400万股，每股面值1元，占B公司实际发行在外股数的30%。甲公司在B公司董事会中派有1名成员，参与B公司的财务和生产经营决策。 2007年1月1日B公司可辨认净资产公允价值为3000万元。取得投资时B公司的固定资产公允价值为200万元，账面价值为300万元，固定资产的预计使用年限为10年，净残值为零，按照直线法计提折旧。2007年1月1日B公司的无形资产公允价值为50万元，账面价值为100万元，无形资产的预计使用年限为10年，净残值为零，按照直线法摊销。 2007年6月5日，B公司出售商品M一批给中远公司，商品成本为400万元，售价为 600万元，中远公司购入的商品作为存货。至2007年末，中远公司已将从B公司购入商品的40%出售给外部独立的第三方。 2007年6月30日，中远公司将其成本为1000万元的产品N以800万元的价格出售给 B公司，B公司将其作为管理用固定资产使用。该固定资产的使用寿命为10年，净残值为0，按照直线法计提折旧。经核实，中远公司生产的该产品由于有替代产品上市，出售时已经减值120万元。 2007年B公司实现净利润200万元，提取盈余公积20万元，假定不考虑所得税的影响。 2008年B公司发生亏损4000万元，2008年B公司增加资本公积100万元。假定中远公司账上有应收B公司长期应收款60万元且B公司无任何清收计划。2008年末中远公司从 B公司购入的剩余商品仍未实现对外销售，假定不考虑所得税的影响。 2009年B公司在调整了经营方向后，扭亏为盈，当年实现净利润520万元。假定不考虑所得税和其他事项。 要求：根据上述资料，不考虑其他因素，回答下列第1至5题。 下列各项中，不影响中远公司2007年末确认对B公司的投资收益的事项是( )。
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Decide which of the choices given below would best complete the passage if inserted in the corresponding blanks. Mark the best choice for each blank on your ANSWER SHEET. Many critics consider that far more stress is placed on achievements in athletics than in the academic sphere. We’re told that it’s (31) to compel boys with no athletic (32) to spend hours of misery on the playground, when, if (33) to themselves, they would occupy their time far more usefully in some (34) hobby. The (35) to this argument, no doubt, (36) the simple assumption that every non-athlete has some good hobby. It’s not true; (37) even if it were, other hobbies are no substitute for being out, exercising the muscles and having (38) with our human beings. (39) the youthful idolizing of athletes, which tends to upset a boy’s (40) of values and may do (41) harm to the objects of this hero-worship, (42) a very different matter.The schoolboy (43) may suffer through being surrounded at an early age with feint (44) of artificial light. From preparatory school to university his career is a (45) procession. Then he becomes a future legend, one of the great products of the school that is proud to call him her son although (46) may have taught him nothing except to play football. Not until he hangs up his (47) does he realize his true value--or the lack of it. It’d be better for everybody if this artificial glory were (48) from games at an early stage. For some devotees, sport is kind of religion, the sporting spirit is the finest attitude to face life, since its possessor is very conscious of his obligation to the (49) . The truth is that games have practically no effect on character. Games afford an opportunity for showing the spirit within; they are a (50) for virtue or for vice. It’s for this reason that we should value them.
Decide which of the choices given below would best complete the passage if inserted in the corresponding blanks. Mark the best choice for each blank on your ANSWER SHEET. Many critics consider that far more stress is placed on achievements in athletics than in the academic sphere. We’re told that it’s (31) to compel boys with no athletic (32) to spend hours of misery on the playground, when, if (33) to themselves, they would occupy their time far more usefully in some (34) hobby. The (35) to this argument, no doubt, (36) the simple assumption that every non-athlete has some good hobby. It’s not true; (37) even if it were, other hobbies are no substitute for being out, exercising the muscles and having (38) with our human beings. (39) the youthful idolizing of athletes, which tends to upset a boy’s (40) of values and may do (41) harm to the objects of this hero-worship, (42) a very different matter.The schoolboy (43) may suffer through being surrounded at an early age with feint (44) of artificial light. From preparatory school to university his career is a (45) procession. Then he becomes a future legend, one of the great products of the school that is proud to call him her son although (46) may have taught him nothing except to play football. Not until he hangs up his (47) does he realize his true value--or the lack of it. It’d be better for everybody if this artificial glory were (48) from games at an early stage. For some devotees, sport is kind of religion, the sporting spirit is the finest attitude to face life, since its possessor is very conscious of his obligation to the (49) . The truth is that games have practically no effect on character. Games afford an opportunity for showing the spirit within; they are a (50) for virtue or for vice. It’s for this reason that we should value them.
In this section, you will hear several passages. Listen to the passages carefully and then answer the questions that follow. Questions 11 to 13 are based on the following passage. At the end of the passage, you will be given 15 seconds to answer the questions. Now, listen to the passage. Which of the following is NOT true about Liverpool
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