2003年1月1日,甲股份有限公司以银行存款1200万元,取得乙公司40%的股权,并对乙公司具有重大影响,乙公司成立于2002年1月1日;至2003年1月1日,其股东权益为3000万元,其中股本为2400万元,盈余公积为600万元。2004年12月31日,乙公司按照相关会计制度的规定,计提存货跌价准备并追溯调整。因追溯调整影响净利润的数额;2002年度为—288万元,2003年度为—144万元。乙公司分别按净利润的10%、5%提取法定盈余公积和法定公益金。
乙公司2003年度追溯调整前的账面净利润为480万元,2004年度计提存货跌价准备后的净利润为—240万元。
甲公司对股权投资差额按10年平均摊销。
甲公司的利润分配方法为:按净利润的10%提取法定盈余公积,按净利润的5%提取法定公益金,其余作为未分配利润。
要求:
(1)编制甲公司2003年投资相关业务的会计分录。
(2)编制甲公司2004年与投资相关的追溯调整业务的会计分录。(不考虑所作分录对所得税、期末结转损益类科目的影响,涉及长期股权投资、利润分配和盈余公积时,应写出相关明细科目。答案中的金额单位用万元表示)
某建筑工程,建筑面积100800m2,现浇剪力墙结构,地下2层,地上 50层,基础埋深10.2m,底板厚2.9m,底板混凝土强度等级为C35,抗渗等级为P12。施工单位制订了底板混凝土施工方案。并选定厂某商品混凝土搅拌站。底板混凝土浇筑时当地最高大气温度37℃,混凝土最高入模温度40℃。 |
When his daughter Mary went out for her
evening walk Doctor Cochran sat for an hour alone m his office. It began to grow
dark and the man who all afternoon had been sitting on chairs and boxes before
the livery barn across the street went home for the evening meal. The noise of
voices grew faint and sometimes for five or ten minutes there was silence. Then
from some distant street came a child’s cry. Presently church bells began to
ring. The Doctor was not a very neat man and sometimes for several days he forgot to shave. With a long lean hand he stroked his half grown beard. His illness had struck deeper than he had admitted even to himself and his mind had an inclination to float out of his body. Often when he sat thus his hands lay in his lap and he looked at them with a child’s absorption. It seemed to him they must belon A. He was indifferent in nature. B. He was an ardent lover. C. He was clumsy at expressing himself. D. He bore a grudge against his wife. [简答题]验电笔的使用注意事项有哪些?
[多选题]《铁路旅客运输规程》(铁运〔1997〕101号)规定,旅客减价票包括()。
A.儿童票 B.学生票 C.伤残军人票 D.团体旅客优惠票 [单选题]仅允许对柜员类型为______的柜员使用“密码+主管指纹授权”的认证模式。
A. 普通柜员 B. 一级主管兼柜员 C. 二级主管兼柜员 D. 三级主管 [单选题]进入作业现场应正确佩戴安全帽,现场作业人员还应穿( )、绝缘鞋。
A.绝缘服 B.屏蔽服 C.防静电服 D.全棉长袖工作服 我来回答: 提交
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