题目内容

2014年1月1日,甲公司以1800万元自非关联方购入乙公司100%有表决权的股份,取得对乙公司的控制权;乙公司当日可辨认净资产的账面价值和公允价值均为1500万元。2014年度,乙公司以当年1月1日可辨认资产公允价值为基础计算实现的净利润为125万元,未发生其他影响所有者权益变动的交易或事项。2015年1月1日,甲公司以2000万元转让上述股份的80%,剩余股份的公允价值为500万元。转让后,甲公司能够对乙公司施加重大影响。不考虑其他因素,甲公司因转让该股份计入2015年度合并财务报表中投资收益项目的金额为()万元。

A. 560
B. 575
C. 700
D. 875

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Exports are either raw materials or manufactured goods. Raw materials are products of the land, such as cotton, timber or rubber. Some raw materials, such as iron ore, come from mines. These raw materials are often exported by the countries that produce them to other countries where they are made into manufactured goods. Some countries produce food for export, for example, meat, sugar, or cereals such as wheat and maize. These countries are agricultural countries. An agricultural country needs fertile land and a good climate. A cold, dry climate is not suitable for agriculture. A country which produces manufactured goods is known as an industrialized country. An industrialized country cannot always produce enough food for its own needs. In this case, it does not export foodstuffs. Instead it has to import them. It relies on exports of manufactured products and pays for imports with the money it earns from the exported goods. Raw materials are often exported by the countries that produce them to other countries where().

A. they are consumed
B. they are made into finished products
C. they are wasted

声望定价策略属于()。

A. 差别定价策略
B. 折扣定价策略
C. 心理定价策略
D. 促销定价策略

根据《建设工程安全生产管理条例》规定,以下不属于列入建设工程概算的安全生产所需资金的项目是()。

A. 安全生产条件的改善
B. 安全设施的采购和更新
C. 聘请专职的安全技术人员
D. 安全施工措施的落实

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