甲公司20×9年度发生的有关交易或事项如下:
(1)20×9年6月l0日,甲公司所持有子公司(乙公司)全部80%股权,所得价款为4000万元。甲公司所持有乙公司80%股权系20×6年5月10日从其母公司(己公司)购入,实际支付价款2300万元,合并日乙公司净资产的账面价值为3500万元,公允价值为3800万元。
(2)20×9年8月12日,甲公司所持有联营企业(丙公司)全部40%股权,所得价款为8000万元。出售时,该项长期股权投资的账面价值为7000万元,其中,初始投资成本为4400万元,损益调整为l800万元,其他权益变动为800万元。
(3)20×9年10月26日,甲公司持有并分类为可供金融资产的丁公司债券,所得价款为5750万元。出售时该债券的账面价值为5700万元,其中公允价值变动收益为300万元。
(4)20×9年12月1日,甲公司将租赁期满的一栋办公楼,所得价款为12000万元。出售时该办公楼的账面价值为6600万元,其中以前年度公允价值变动收益为1600万元。上述办公楼原由甲公司自用。20X7年12月1日,甲公司将办公楼出租给戊公司,租赁期限为2年。办公楼由自用转为出租时的成本为5400万元,累计折旧为l400万元,公允价值为5000万元。甲公司对投资性房地产采用公允价值模式进行后续计量。
(5)20×9年12月31日,因甲公司20X9年度实现的净利润未达到其母公司(己公司)在甲公司重大资产重组时作出的承诺,甲公司收到己公司支付的补偿款l200万元。
要求:
根据上述资料,不考虑其他因素,回答问题。
The human body has developed its
millions of nerves to be highly aware of what goes on both inside and outside of
it. This helps us adjust to the outside world. Without our nerves and our brain,
which is a system of nerves, we couldn’t know what’s happening. But we pay for
our sensitivity. We can feel pain when the slightest thing is wrong with any
part of our body. The history of torture (折磨) is based on the human body being
open to pain. But there is a way to handle pain. Look at the Indian fakir (苦行僧) who sits on a bed of nails. Fakirs can put a needle fight through an arm, and feel no pain. This ability that some humans have developed to handle pain should give us ideas about how the mind can deal with pain. The big thing in withstanding pain is our attitude toward it. If the dentist says, "This will hurt a little," A. feeling pain is part of our life B. pain should be avoided at all costs C. feeling pain can be an interesting thing D. magic power is essential for reducing pain [多选题]限制高消费被执行人被采取限制消费措施后可乘坐( )。
A.列车硬卧 B.D字头动车组一等座 C.D字头动车组二等座 D.G字头动车组二等座 [单项选择]赵先生是一名出租车司机,出租车属他个人所有,且一直挂靠在一家出租汽车公司,赵先生每年要向挂靠单位缴纳一定的管理费。因此,赵先生从事客运取得的收入应按照( )项目计征个人所得税。
A. 工资、薪金所得 B. 劳务报酬所得 C. 个体工商户的生产、经营所得 D. 特许权使用费所得 [判断题]《铁路劳动安全》中规定,因睡眠、休息不足而精神不振不是造成机动车辆伤害的成因。
A.正确 B.错误 [单项选择]
在无线通信中不能采用CSMA/CD方式,这是因为无线通信存在 (12) ,采用CSMA/CA技术是指 (13) ,MAC层的分布式协调功能提供 (14) ,站点发出的确认帧ACK,要在 (15) 间隔发送。为解决隐蔽站带来的问题,802.11允许 (16) 。 15()A. PIFS B. DIFS C. CIFS D. SIFS [简答题]A Grassroots Remedy
Most of us spend our lives seeking the natural world. To this end, we walk the dog, play golf, go fishing, sit in the garden, drink outside rather than inside the pub, have a picnic, live in the suburbs, go to the seaside, buy a weekend place in the country. The most popular leisure activity in Britain is going for a walk. And when joggers (慢跑者) jog, they don’t run the streets. Every one of them instinctively heads to the park or the river. It is my profound belief that not only do we all need nature, but we all seek nature, whether we know we are doing so or not.
But despite this, our children are growing up nature-deprived (丧失). I spent my boyhood climbing trees on Streatham Common, South London. These days, children are robbed of these ancient freedoms, due to problems like crime, traffic, the loss of the open spaces and odd new perceptions about what is best for children, that is to say, things that can be bought, rather than things that can be found.
The tru
[判断题]工艺基准的分粗基准和精基准。
A.正确 B.错误 [单项选择]
根据生长方式胃癌可分为
A. 隆起型和表浅型 B. 凹陷癌和弥漫型癌 C. 高分化癌和低分化癌 D. 膨胀型和浸润型 E. 息肉性型和溃疡型 [多选题]《行政机关公务员处分条例》规定,行政机关公务员受处分的期间为( )。
A.警告,6个月 B.记过,12个月 C.记大过,18个月 D.降级、撤职,24个月 [判断题]储罐第一道法兰采用金属缠绕垫片作为密封材料。
A.正确 B.错误 [单项选择] Just outside the northern Italian town of Bra, there rises a church tower with a clock that is a half hour slow. In Bra, that’’s close enough to being right on time. Though not far from the industrial city of Turin, Bra smells of roses, and leisure is the law. It is both the home of an international movement that promotes "slow food" (the opposite of American fast food) and one of 31 Italian municipalities that have joined a sister cause, the "slow cities. " These cities have declared themselves paradises from the accelerating pace of life in the global economy. In Bra, population 27,866, the town fathers have declared that all small food shops be closed every Thursday and Sunday. They forbid cars in the town square. All fruits and vegetables served in local schools must be organic. The city offers cut-rate mortgages to homeowners who do up their houses using a local butter-colored material and reserves choice commercial real estate for family shops selling handmade chocolates or s
A. British workers work longer hours than the French B. French workers work longer hours than the Italians C. Italian workers are less productive than the Americans D. American workers are more productive than the British [单项选择]对SN10-10型高压少油断路器在合闸状态下进行交流耐压试验时合格,分闸状态下进行试验时,在升压过程中却发生跳闸击穿,其原因可能是()。
A. 绝缘拉杆受潮 B. 动静触头距离增大 C. 油箱中的绝缘油不合格 D. 支持绝缘子绝缘下降 [单项选择]女性,20岁。阵发性意识丧失伴四肢抽搐半年,脑电图示癫痫样放电,神经系统检查无阳性体征,现拟用抗癫痫药治疗,首选()
A. 卡马西平 B. 地西泮(安定) C. 乙琥胺 D. 氯硝西泮 E. 扑米酮(扑痫酮) [判断题]管理枪支弹药、管制刀具和易燃易爆、剧毒、放射性等危险物品是公安机关的人民警察的职责。()
A.正确 B.错误 我来回答: 提交
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