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A、B公司不存在控股关系，2×20年1月1日，A公司以1120万元购入B公司70%的股权。购买日B公司的净资产账面价值为1000万元（其中：股本500万元、资本140、盈余180万元、其他综合收益100万元、未分配利润80万元），可辨认净资产的公允价值为1200万元，其中一项管理用固定资产公允价值大于账面价值200万元，该项固定资产尚可使用年限为5年，B公司按直线法进行折旧。2×20年B公司实现200万的利润，按10%提取盈余，分配现金股利60万元。则A公司编制2×20年年度合并财务报表需要编制的抵销分录有（）。
A.
借：股本                    500 资本             340 盈余             200 其他综合收益     100 未分配利润         160 商誉                     280 贷：长期股权投资        1190 少数股东权益         390
B.
借：股本                500 资本         340 盈余         200 其他综合收益     100 未分配利润       200 商誉             280 贷：长期股权投资     1218 少数股东权益     402
C.
借：投资收益140 少数股东损益60 未分配利润——年初80 贷：提取盈余公积20 对所有者（或股东）的分配60 未分配利润——年末200
D.
借：投资收益112 少数股东损益48 未分配利润——年初80 贷：提取盈余公积20 对所有者（或股东）的分配60 未分配利润——年末160
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参考答案：
举一反三
【单选题】I prefer living in a city because I think it is to live close to my work.
A.
convenient
B.
traditional
C.
modern
D.
temporary
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【简答题】下列程序的运行结果中的第3行是______。 #include int main() { int i, j, a[3][3]; for(i=0; i<3; i++) { for(j=0;j<3;j++) { if(i+j==3) a[i][j]=a[i-1][j]+1; else a[i][j]=j; printf(" %4d" , a[i][j]) ; } printf( "\n" ) ; }...
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【单选题】I think that I committed a ______ in asking her because she seemed very upset by my question.
A.
blunder
B.
revenge
C.
reproach
D.
scandal
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【单选题】听力原文：W. Hello. 24th Precinct. Officer White speaking. M: Help. Yeah, uh, it was wild, I mean really bizarre. W: Calm down, sir! Now, what do you want to report? M: Well, I'd like to report a UFO sight...
A.
A police officer.
B.
A hotel receptionist.
C.
A manager of a zoo.
D.
A tourist guide.
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【简答题】What will my life be like in ten years? In ten years, I think I’ll be a , because I like playing with children. I will lots of interesting students, and I’ll also able to make friends with other teach...
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【简答题】下列程序的运行结果中的第 3 行是 # include int main() { inti, j, a[3][3]; for(i=0; i<3; i++) { for(j=0; j<3; j ++) { if(i+j==3) a[i][j]=a[i-1]CiJ+1; else a[i][j]=j ; printf("%4d", a[i][i]); } printf("\n"); } return...
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【单选题】_____ my parents _____ my friend think I am very tired because I have worked for over 6 hours without rest. [     ]
A.
Both, and
B.
Neither, nor
C.
Either, or
D.
Not only, but also
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【单选题】听力原文：W: Hello. 15th District. Officer Mary speaking. M: Help. Yeah, uh, it was wild, I mean really weird. W: Calm down sir! Now, what do you want to report? M: Well, I'd like to report a UFO sighting....
A.
He was returning home from a party.
B.
He just got off work when he saw the UFO.
C.
He was driving home from a restaurant.
D.
He was coming home from a police station.
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【单选题】微量元素指的是( )
A.
自然界含量很少的元素
B.
人体吸收率很低的元素
C.
人体利用率很低的元素
D.
人体需要量很低的元素
E.
以上都包括
查看完整题目与答案
【单选题】听力原文：W: Hello. 15th District Officer Mary speaking. M: Help. Yeah, uh, it was wild, I mean really weird. W: Calm down, sir! Now, what do you want to report? M: Well, I'd like to report a UFO sighting....
A.
He was returning home from a party.
B.
He just got off work when he saw the UFO.
C.
He was driving home from a restaurant.
D.
He was coming home from a police station.
查看完整题目与答案
相关题目：
【单选题】I prefer living in a city because I think it is to live close to my work.
A.
convenient
B.
traditional
C.
modern
D.
temporary
查看完整题目与答案
【简答题】下列程序的运行结果中的第3行是______。 #include int main() { int i, j, a[3][3]; for(i=0; i<3; i++) { for(j=0;j<3;j++) { if(i+j==3) a[i][j]=a[i-1][j]+1; else a[i][j]=j; printf(" %4d" , a[i][j]) ; } printf( "\n" ) ; }...
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【单选题】I think that I committed a ______ in asking her because she seemed very upset by my question.
A.
blunder
B.
revenge
C.
reproach
D.
scandal
查看完整题目与答案
【单选题】听力原文：W. Hello. 24th Precinct. Officer White speaking. M: Help. Yeah, uh, it was wild, I mean really bizarre. W: Calm down, sir! Now, what do you want to report? M: Well, I'd like to report a UFO sight...
A.
A police officer.
B.
A hotel receptionist.
C.
A manager of a zoo.
D.
A tourist guide.
查看完整题目与答案
【简答题】What will my life be like in ten years? In ten years, I think I’ll be a , because I like playing with children. I will lots of interesting students, and I’ll also able to make friends with other teach...
查看完整题目与答案
【简答题】下列程序的运行结果中的第 3 行是 # include int main() { inti, j, a[3][3]; for(i=0; i<3; i++) { for(j=0; j<3; j ++) { if(i+j==3) a[i][j]=a[i-1]CiJ+1; else a[i][j]=j ; printf("%4d", a[i][i]); } printf("\n"); } return...
查看完整题目与答案
【单选题】_____ my parents _____ my friend think I am very tired because I have worked for over 6 hours without rest. [     ]
A.
Both, and
B.
Neither, nor
C.
Either, or
D.
Not only, but also
查看完整题目与答案
【单选题】听力原文：W: Hello. 15th District. Officer Mary speaking. M: Help. Yeah, uh, it was wild, I mean really weird. W: Calm down sir! Now, what do you want to report? M: Well, I'd like to report a UFO sighting....
A.
He was returning home from a party.
B.
He just got off work when he saw the UFO.
C.
He was driving home from a restaurant.
D.
He was coming home from a police station.
查看完整题目与答案
【单选题】微量元素指的是( )
A.
自然界含量很少的元素
B.
人体吸收率很低的元素
C.
人体利用率很低的元素
D.
人体需要量很低的元素
E.
以上都包括
查看完整题目与答案
【单选题】听力原文：W: Hello. 15th District Officer Mary speaking. M: Help. Yeah, uh, it was wild, I mean really weird. W: Calm down, sir! Now, what do you want to report? M: Well, I'd like to report a UFO sighting....
A.
He was returning home from a party.
B.
He just got off work when he saw the UFO.
C.
He was driving home from a restaurant.
D.
He was coming home from a police station.
查看完整题目与答案
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