第4章课后练习1(国外英语资料).docVIP

第4章课后练习1(国外英语资料) The fourth chapter, after school exercises First, individual choice questions 1. the following investments shall not be accounted for as long-term equity investments. A. investment in subsidiaries of B. joint venture and venture investment C. not quoted in an active market fair value cannot be reliably measured has no significant effect of equity investment in D. active market quotation, fair value can be measured reliably without significant impact on equity investment 2., A company with 20 million yuan to obtain 30% stake in B company, when obtaining investment, the fair value of the identifiable net assets of the invested unit is 70 million yuan. If A company can exert a significant influence on B, the amount of long-term equity investment included by A company is (10000) yuan. A. 2000, B. 2, 100C. 6000, D. 5000 In July 1st 3.2008, a company obtained 30% stake in A company, and had a major impact, according to equity law accounting. To obtain long-term equity investment, A company management of fixed assets for the book price 16 million yuan, has depreciated 8 million yuan, 12 million yuan for the confirmation of the fair value, can be used for 10 years, net value is zero, the depreciation of the straight line method. In August 1, 2008, A company sold a batch of goods to a company, the cost of goods 3 million yuan, the price of 4 million yuan, a company purchased goods as inventory, when the sale of 40%. In 2008, A realized a net profit of 8 million yuan (assuming that the accounting period of the two companies was the same as that of the accounting policy, without taking into account the impact of income tax, and the A company realized a balanced profit.). Then, a company in 2008 should confirm the investment income is () 10000 yuan. A. 120, B., 96C. 210, D. 240 4. a company and A company belong to a group within the enterprise, in January 1, 2007, a company with its common shares issued 5 million shares (shares of 1 yuan per share, the market p