1、一、論述題（共3道試題，共100分。）1. P公司為母公司，2007年1月1日，P公司用銀行存款33 000萬元從證券市場上購入Q公司發行在外80%的股份并能夠控制Q公司。 同日，Q公司賬面所有者權益為40 000萬元（與可辨認凈資產公允價值相等），其中：股本為30 000萬元，資本公積為2 000萬元，盈余公積為800萬元，未分配利潤為7 200萬元。P公司和Q公司不屬于同一控制的兩個公司。（1）Q公司2007年度實現凈利潤4 000萬元，提取盈余公積400萬元；2007年宣告分派2006年現金股利1 000萬元，無其他所有者權益變動。2008年實現凈利潤5 000萬元，提取盈余公積500萬

2、元，2008年宣告分派2007年現金股利1 100萬元。（2）P公司2007年銷售100件A產品給Q公司，每件售價5萬元，每件成本3萬元，Q公司2007年對外銷售A產品60件，每件售價6萬元。2008年P公司出售100件B產品給Q公司，每件售價6萬元，每件成本3萬元。Q公司2008年對外銷售A產品40件，每件售價6萬元；2008年對外銷售B產品80件，每件售價7萬元。（3）P公司2007年6月25日出售一件產品給Q公司，產品售價為100萬元，增值稅為17萬元，成本為60萬元，Q公司購入后作管理用固定資產入賬，預計使用年限5年，預計凈殘值為零，按直線法提折舊。要求：（1）編制P公司2007年和2

3、008年與長期股權投資業務有關的會計分錄。（2）計算2007年12月31日和2008年12月31日按權益法調整后的長期股權投資的賬面余額。（3）編制該集團公司2007年和2008年的合并抵銷分錄。（金額單位用萬元表示。）答：（1）2007年1月1日投資時：借：長期股權投資Q公司33000 貸：銀行存款33000 2007年分派2006年現金股利1000萬元：借：應收股利 800（100080%） 貸：長期股權投資Q公司 800借：銀行存款 800貸：應收股利8002008年宣告分配2007年現金股利1100萬元：應收股利=110080%=880萬元應收股利累積數=800+880=1680萬元投

4、資后應得凈利累積數=0+400080%=3200萬元應恢復投資成本800萬元借：應收股利 880 長期股權投資Q公司800 貸：投資收益1680借：銀行存款 880 貸：應收股利 880（2）2007年12月31日，按權益法調整后的長期股權投資的賬面余額=（33000-800）+800+400080%-100080%=35400萬元2008年12月31日，按權益法調整后的長期股權投資的賬面余額=（33000-800+800）+（800-800）+400080%-100080%+500080%-110080%=38520萬元（3）2007年抵銷分錄1）投資業務借：股本30000 資本公積 200

5、0 盈余公積 1200 （800+400） 未分配利潤9800 （7200+4000-400-1000） 商譽 1000 貸：長期股權投資35400少數股東權益8600 （30000+2000+1200+9800）20%借：投資收益 3200 少數股東損益800 未分配利潤年初 7200 貸：本年利潤分配提取盈余公積 400本年利潤分配應付股利1000未分配利潤98002）內部商品銷售業務借：營業收入500（1005） 貸：營業成本500借：營業成本80 40（5-3）貸：存貨 803）內部固定資產交易借：營業收入 100 貸：營業成本 60固定資產原價 40借：固定資產累計折舊4（4056/

6、12） 貸：管理費用42008年抵銷分錄1）投資業務借：股本30000資本公積 2000 盈余公積 1700 （800+400+500） 未分配利潤13200 （9800+5000-500-1100） 商譽 1000 貸：長期股權投資38520 少數股東權益9380 （30000+2000+1700+13200）20%借：投資收益4000 少數股東損益 1000 未分配利潤年初9800 貸：提取盈余公積500應付股利1100未分配利潤132002）內部商品銷售業務A 產品：借：未分配利潤年初 80 貸：營業成本80B產品借：營業收入 600 貸：營業成本 600借：營業成本 60 20（6-3

7、） 貸：存貨603）內部固定資產交易借：未分配利潤年初 40 貸：固定資產原價 40借：固定資產累計折舊4 貸：未分配利潤年初 4借：固定資產累計折舊 8 貸：管理費用82. M公司是N公司的母公司，205208年發生如下內部交易： (1)205年M公司銷售甲商品給N公司，售價為100萬元，毛利率為20，N公司當年售出了其中的30，留存了70。期末該存貨的可變現凈值為58萬元。 (2)206年M公司銷售乙商品給N公司，售價為300萬元，毛利率為15，N公司留存60，對外售出40，年末該存貨的可變現凈值為143萬元。同一年，N公司將上年購入期末留存的甲產品售出了50，留存了50，年末甲存貨可變現

8、凈值20萬元。 (3)207年N公司將甲產品全部售出，同時將乙產品留存90，賣出l0，年末乙產品的可變現凈值為14萬元。 (4)208年N公司將乙產品全部售出。要求：根據上述資料，作出205年208年相應的抵銷分錄。答：（1）205年M公司銷售甲商品給N公司，售價為100萬元，毛利率為20，N公司當年售出了其中的30，留存了70。期末該存貨的可變現凈值為58萬元。計提跌價準備：100*70%-58=12（萬元）借：資產減值損失 120000 貸：存貨跌價準備甲產品 120000(2)206年M公司銷售乙商品給N公司，售價為300萬元，毛利率為15，N公司留存60，對外售出40，年末該存貨的可變

9、現凈值為143萬元。同一年，N公司將上年購入期末留存的甲產品售出了50，留存了50，年末甲存貨可變現凈值20萬元。甲產品銷售時結轉售出部分已計提的跌價準備：借：存貨跌價準備甲產品 60000（=12*50%） 貸：主營業務成本 60000計提跌價準備：乙產品：300*60%-143=37（萬元）甲產品：58*50%-20=9（萬元）借：資產減值損失 460000（=370000+90000） 貸：存貨跌價準備甲產品 90000 存貨跌價準備乙產品 370000至此甲產品計提的跌價準備余額=9+12-6=15(萬元）(3)207年N公司將甲產品全部售出，同時將乙產品留存90，賣出l0，年末乙產品

10、的可變現凈值為14萬元。甲產品銷售時結轉已計提的跌價準備：借：存貨跌價準備甲產品 150000 貸：主營業務成本 150000乙產品銷售時結轉售出部分已計提的跌價準備：借：存貨跌價準備甲產品 37000（=370000*10%） 貸：主營業務成本 37000同時計提乙產品跌價準備金：143*90%-14=114.7（萬元）至此乙產品跌價準備余額=370000-37000+1147000=148（萬元）(4)208年N公司將乙產品全部售出。產品銷售時結轉已計提的跌價準備：借：存貨跌價準備乙產品 1480000 貸：主營業務成本 14800003. 甲公司是乙公司的母公司。204年1月1日銷售商品

11、給乙公司，商品的成本為100萬元，售價為l20萬元，增值稅率為l7，乙公司購入后作為固定資產用于管理部門，假定該固定資產折舊年限為5年。沒有殘值，乙公司采用直線法計提折舊，為簡化起見，假定204年全年提取折舊。乙公司另行支付了運雜費3萬元。要求：(1)編制204207年的抵銷分錄；(2)如果208年末該設備不被清理，則當年的抵銷分錄將如何處理?(3)如果208年來該設備被清理，則當年的抵銷分錄如何處理?(4)如果該設備用至209年仍未清理，做出209年的抵銷分錄。答：（1）20042007年的抵銷處理：2004年的抵銷分錄：借：營業收入120貸：營業成本100固定資產20借：固定資產4貸：管理

12、費用42005年的抵銷分錄：借：年初未分配利潤20 貸：固定資產20借：固定資產4貸：年初未分配利潤4借：固定資產4 貸：管理費用42006年的抵銷分錄：借：年初未分配利潤20 貸：固定資產20借：固定資產8貸：年初未分配利潤8借：固定資產4 貸：管理費用42007年的抵銷分錄：借：年初未分配利潤20貸：固定資產20借：固定資產12貸：年初未分配利潤12借：固定資產4 貸：管理費用4（2）如果2008年末不清理，則抵銷分錄如下：借：年初未分配利潤20貸：固定資產20借：固定資產16貸：年初未分配利潤16借：固定資產4貸：管理費用4（3）如果2008年末清理該設備，則抵銷分錄如下：借：年初未分配

13、利潤4貸：管理費用4（4）如果乙公司使用該設備至2009年仍未清理，則2009年的抵銷分錄如下：借：年初未分配利潤20貸：固定資產20借：固定資產20貸：年初未分配利潤20請您刪除一下內容，O(_)O謝謝！2016年中央電大期末復習考試小抄大全，電大期末考試必備小抄，電大考試必過小抄Basketball can make a true claim to being the only major sport that is an American invention. From high school to the professional level, basketball attracts

14、a large following for live games as well as television coverage of events like the National Collegiate Athletic Association (NCAA) annual tournament and the National Basketball Association (NBA) and Womens National Basketball Association (WNBA) playoffs. And it has also made American heroes out of i

15、ts player and coach legends like Michael Jordan, Larry Bird, Earvin Magic Johnson, Sheryl Swoopes, and other great players. At the heart of the game is the playing space and the equipment. The space is a rectangular, indoor court. The principal pieces of equipment are the two elevated baskets, one a

16、t each end (in the long direction) of the court, and the basketball itself. The ball is spherical in shape and is inflated. Basket-balls range in size from 28.5-30 in (72-76 cm) in circumference, and in weight from 18-22 oz (510-624 g). For players below the high school level, a smaller ball is used

17、, but the ball in mens games measures 29.5-30 in (75-76 cm) in circumference, and a womens ball is 28.5-29 in (72-74 cm) in circumference. The covering of the ball is leather, rubber, composition, or synthetic, although leather covers only are dictated by rules for college play, unless the teams agr

18、ee otherwise. Orange is the regulation color. At all levels of play, the home team provides the ball. Inflation of the ball is based on the height of the balls bounce. Inside the covering or casing, a rubber bladder holds air. The ball must be inflated to a pressure sufficient to make it rebound to

19、a height (measured to the top of the ball) of 49-54 in (1.2-1.4 m) when it is dropped on a solid wooden floor from a starting height of 6 ft (1.80 m) measured from the bottom of the ball. The factory must test the balls, and the air pressure that makes the ball legal in keeping with the bounce test

20、is stamped on the ball. During the intensity of high school and college tourneys and the professional playoffs, this inflated sphere commands considerable attention. Basketball is one of few sports with a known date of birth. On December 1, 1891, in Springfield, Massachusetts, James Naismith hung tw

21、o half-bushel peach baskets at the opposite ends of a gymnasium and out-lined 13 rules based on five principles to his students at the International Training School of the Young Mens Christian Association (YMCA), which later became Springfield College. Naismith (1861-1939) was a physical education t

22、eacher who was seeking a team sport with limited physical contact but a lot of running, jumping, shooting, and the hand-eye coordination required in handling a ball. The peach baskets he hung as goals gave the sport the name of basketball. His students were excited about the game, and Christmas vaca

23、tion gave them the chance to tell their friends and people at their local YMCAs about the game. The association leaders wrote to Naismith asking for copies of the rules, and they were published in the Triangle, the school newspaper, on January 15,1892. Naismiths five basic principles center on the b

24、all, which was described as large, light, and handled with the hands. Players could not move the ball by running alone, and none of the players was restricted against handling the ball. The playing area was also open to all players, but there was to be no physical contact between players; the ball w

25、as the objective. To score, the ball had to be shot through a horizontal, elevated goal. The team with the most points at the end of an allotted time period wins. Early in the history of basketball, the local YMCAs provided the gymnasiums, and membership in the organization grew rapidly. The size of

26、 the local gym dictated the number of players; smaller gyms used five players on a side, and the larger gyms allowed seven to nine. The team size became generally established as five in 1895, and, in 1897, this was made formal in the rules. The YMCA lost interest in supporting the game because 10-20

27、 basketball players monopolized a gymnasium previously used by many more in a variety of activities. YMCA membership dropped, and basketball enthusiasts played in local halls. This led to the building of basketball gymnasiums at schools and colleges and also to the formation of professional leagues.

28、 Although basketball was born in the United States, five of Naismiths original players were Canadians, and the game spread to Canada immediately. It was played in France by 1893; England in 1894; Australia, China, and India between 1895 and 1900; and Japan in 1900. From 1891 through 1893, a soccer b

29、all was used to play basketball. The first basketball was manufactured in 1894. It was 32 in (81 cm) in circumference, or about 4 in (10 cm) larger than a soccer ball. The dedicated basketball was made of laced leather and weighed less than 20 oz (567 g). The first molded ball that eliminated the ne

30、ed for laces was introduced in 1948; its construction and size of 30 in (76 cm) were ruled official in 1949. The rule-setters came from several groups early in the 1900s. Colleges and universities established their rules committees in 1905, the YMCA and the Amateur Athletic Union (AAU) created a set

31、 of rules jointly, state militia groups abided by a shared set of rules, and there were two professional sets of rules. A Joint Rules Committee for colleges, the AAU, and the YMCA was created in 1915, and, under the name the National Basketball Committee (NBC) made rules for amateur play until 1979.

32、 In that year, the National Federation of State High School Associations began governing the sport at the high school level, and the NCAA Rules Committee assumed rule-making responsibilities for junior colleges, colleges, and the Armed Forces, with a similar committee holding jurisdiction over women

33、s basketball. Until World War II, basketball became increasingly popular in the United States especially at the high school and college levels. After World War II, its popularity grew around the world. In the 1980s, interest in the game truly exploded because of television exposure. Broadcast of the

34、 NCAA Championship Games began in 1963, and, by the 1980s, cable television was carrying regular season college games and even high school championships in some states. Players like Bill Russell, Wilt Chamberlain, and Lew Alcindor (Kareem Abdul-Jabbar) became nationally famous at the college level a

35、nd carried their fans along in their professional basketball careers. The womens game changed radically in 1971 when separate rules for women were modified to more closely resemble the mens game. Television interest followed the women as well with broadcast of NCAA championship tourneys beginning in

36、 the early 1980s and the formation of the WNBA in 1997. Internationally, Italy has probably become the leading basketball nation outside of the United States, with national, corporate, and professional teams. The Olympics boosts basketball internationally and has also spurred the womens game by reco

37、gnizing it as an Olympic event in 1976. Again, television coverage of the Olympics has been exceptionally important in drawing attention to international teams. The first professional mens basketball league in the United States was the National Basketball League (NBL), which debuted in 1898. Players

38、 were paid on a per-game basis, and this league and others were hurt by the poor quality of games and the ever-changing players on a team. After the Great Depression, a new NBL was organized in 1937, and the Basketball Association of America was organized in 1946. The two leagues came to agree that

39、players had to be assigned to teams on a contract basis and that high standards had to govern the game; under these premises, the two joined to form the National Basketball Association (NBA) in 1949. A rival American Basketball Association (ABA) was inaugurated in 1967 and challenged the NBA for col

40、lege talent and market share for almost ten years. In 1976, this league disbanded, but four of its teams remained as NBA teams. Unification came just in time for major television support. Several womens professional leagues were attempted and failed, including the Womens Professional Basketball Leag

41、ue (WBL) and the Womens World Basketball Association, before the WNBA debuted in 1997 with the support of the NBA. James Naismith, originally from Al-monte, Ontario, invented basketball at the International YMCA Training School in Springfield, Massachusetts, in 1891. The game was first played with p

42、each baskets (hence the name) and a soccer ball and was intended to provide indoor exercise for football players. As a result, it was originally a rough sport. Although ten of Naismiths original thirteen rules remain, the game soon changed considerably, and the founder had little to do with its evol

43、ution. The first intercollegiate game was played in Minnesota in 1895, with nine players to a side and a final score of nine to three. A year later, the first five-man teams played at the University of Chicago. Baskets were now constructed of twine nets but it was not until 1906 that the bottom of t

44、he nets were open. In 1897, the dribble was first used, field goals became two points, foul shots one point, and the first professional game was played. A year later, the first professional league was started, in the East, while in 1900, the first intercollegiate league began. In 1910, in order to l

45、imit rough play, it was agreed that four fouls would disqualify players, and glass backboards were used for the first time. Nonetheless, many rules still differed, depending upon where the games were played and whether professionals, collegians, or YMCA players were involved. College basketball was

46、played from Texas to Wisconsin and throughout the East through the 1920s, but most teams played only in their own regions, which prevented a national game or audience from developing. Professional basketball was played almost exclusively in the East before the 1920s, except when a team would barnsto

47、rm into the Midwest to play local teams, often after a league had folded. Before the 1930s very few games, either professional or amateur, were played in facilities suitable for basketball or with a perfectly round ball. Some were played in arenas with chicken wire separating the players from fans,

48、thus the word cagers, others with posts in the middle of the floor and often with balconies overhanging the corners, limiting the areas from which shots could be taken. Until the late 1930s, all players used the two-hand set shot, and scores remained low. Basketball in the 1920s and 1930s became bot

49、h more organized and more popular, although it still lagged far behind both baseball and college football. In the pros, five urban, ethnic teams excelled and played with almost no college graduates. They were the New York Original Celtics; the Cleveland Rosenblums, owned by Max Rosenblum; Eddie Gott

50、liebs Philadelphia SPHAs (South Philadelphia Hebrew Association); and two great black teams, the New York Renaissance Five and Abe Sapersteins Harlem Globetrotters, which was actually from Chicago. While these teams had some notable players, no superstars, such as Babe Ruth, Jack Dempsey, or Red Gra

51、nge, emerged to capture the publics attention as they did in other sports of the period. The same was true in college basketball up until the late 1930s, with coaches dominating the game and its development. Walter Doc Meanwell at Wisconsin, Forrest Phog Allen at Kansas, Ward Piggy Lambert at Purdue

52、, and Henry Doc Carlson at Pittsburgh all made significant contributions to the games development: zone defenses, the weave, the passing game, and the fast break. In the decade preceding World War II, five events changed college basketball and allowed it to become a major spectator sport. In 1929, t

53、he rules committee reversed a decision that would have outlawed dribbling and slowed the game considerably. Five years later, promoter Edward Ned Irish staged the first intersectional twin bill in Madison Square Garden in New York City and attracted more than 16,000 fans. He demonstrated the appeal

54、of major college ball and made New York its center. In December 1936, Hank Luisetti of Stanford revealed the virtues of the one-handed shot to an amazed Garden audience and became the first major collegiate star. Soon thereafter, Luisetti scored an incredible fifty points against Duquesne, thus endi

55、ng the Easts devotion to the set shot and encouraging a more open game. In consecutive years the center jump was eliminated after free throws and then after field goals, thus speeding up the game and allowing for more scoring. In 1938, Irish created the National Invitation Tournament (NIT) in the Ga

56、rden to determine a national champion. Although postseason tournaments had occurred before, the NIT was the first with major colleges from different regions and proved to be a great financial success. The National Collegiate Athletic Association (NCAA) created its own postseason tournament in 1939 b

57、ut did not rival the NIT in prestige for some time. The 1940s saw significant changes for college basketball. Players began using the jump shot after Kenny Sailors of Wyoming wowed the East with it in 1943. The behind-the-back dribble and pass also appeared, as did exceptional big men. Bob Kurland a

58、t Oklahoma A&M was almost seven feet tall and George Mikan at DePaul was six feet ten inches. While Kurland had perhaps the better college career and played in two Olympics, he chose not to play professional ball, whereas Mikan became the first dominant star in the pros. Their defensive play inspire

59、d the rule against goal tending (blocking a shot on its downward flight). Adolph Rupp, who played under Phog Allen, also coached the first of his many talented teams at Kentucky in that decade. However, in 1951, Rupp and six other coaches suffered through a point-shaving scandal that involved thirty

60、-two players at seven colleges and seriously injured college basketball, particularly in New York, where four of the seven schools were located. While the game survived, the NCAA moved its tournament away from Madison Square Garden to different cities each year and the NITs prestige began to decline