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《中级会计实务》自测试题一、单项选择题1.甲、乙公司为同一集团下的两个公司,2×13年1月2日,甲公司通过定向增发2000万股(每股面值1元)取得乙公司80%的股权并能够对乙公司实施控制,合并日乙公司所有者权益账面价值为5000万元,可辨认净资产公允价值为6000万元,2×13年3月10日乙公司宣告分配现金股利750万元,2×13年度乙公司实现净利润950万元,不考虑其他因素,则2×13年12月31日该长期股权投资的账面价值为()万元。
“Intermediate Accounting Practice” self-test questions A single choice questions A, B companies under the same group of two companies, 2 January 13, 2, A through the private placement of additional 20 million shares (par value 1 Yuan) acquired 80% of the shares of Company B and able to exercise control over Company B, the book value of the owner’s equity of Company B on the date of combination was 50 million yuan, the fair value of identifiable net assets was 60 million yuan, and March 10, 2003 Company B declared a cash dividend of 7.5 million yuan and a net profit of 9.5 million yuan for Company B in 2 × 13 years. The book value of such long-term equity investment at December 31, 2013 was () 10,000 yuan, excluding other factors.