甲公司采用成本与可变现净值孰低法计量期末存货,按类别计提法计提存货跌价准备。2011年12月31日,甲公司共有A、B两类存货,各型号具体情况如下:
则2011年末,甲公司应计提的存货跌价准备为 ()万元。
A. 27
B. 28
C. 47
D. 0
甲公司于2011年1月1日从证券市场上购入乙公司发行在外股份的25%,实际支付价款500万元,另支付相关税费25万元,同日,乙公司可辨认净资产的公允价值为2400万元。甲公司取得的长期股权投资,调整后入账价值应为()万元。
A. 500
B. 525
C. 600
D. 2400
听力原文:How about going to the cinema?
(3)
A. Go straight forward.
B. Good idea!
C. Good luck.
D. You're welcome.
听力原文:M: What a nice party!
W: Yeah, I wish Jim were here.
Q: What can we learn from the conversation?
(9)
A. The woman does not enjoy the party.
B. The woman does not want to go to the party alone.
C. Jim did not attend the party.
D. Jim is at the party with the woman.