2021年1月1日，甲公司以银行存款2 500万元取得乙公司20%有表决权的股份，对乙公司具有重大影响，采用权益法核算；乙公司当日可辨认净资产的账面价值为12 000万元，各项可辨认资产、负债的公允价值与其账面价值均相同。乙公司2015年度实现的净利润为1 000万元。不考虑其他因素，2021年12月31日，甲公司该项投资在资产负债表中应列示的年末余额为（）万元。
A. 2 400
B. 2 500
C. 2 600
D. 2 700
查看答案
采用权益法核算中，投资企业确认被投资单位发生的净亏损，应当以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限，投资企业负有承担额外损失义务的除外。（）
A. 对
B. 错
What did Juli mean by saying “I'd been in the van all of two minutes when…”?
A. She didn’t want to be in the van.
B. She thought that two minutes was too short.
C. She liked the van.
D. She thought that two minutes was long enough.
Why Juli flipped the first day she met Bryce Loski?
A. Because of his dazzling eyes.
Because Bryce Loski was her neighbor.
C. Because Bryce Loski had feelings for her.
D. Because Juli wanted to play with him.
Why did Juli think Bryce Loski had feelings for her?
A. Bryce Loski told her.
Because Bryce Loski held her hand and looked right into her eyes.
C. Because Bryce Loski’s face turned completely red.
D. Because Bryce Loski was so embarrassed
微信支付 
支付宝支付