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2015年1月1日，甲公司支付800万元取得乙公司100%的股权，形成非同一控制下企业合并。购买日乙公司可辨认净资产的公允价值为600万元。2015年1月1日至2016年12月31日期间，乙公司以购买日可辨认净资产公允价值为基础计算实现的净利润为50万元(未分配现金股利)，持有可供出售金融资产的公允价值上升计入其他综合收益20万元。除上述事项外，乙公司无其他影响所有者权益变动的事项。2017年1月1日，甲公司转让所持有乙公司70%的股权，取得转让款项700万元，甲公司持有乙公司剩余30%股权的公允价值为300万元。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，下列关于甲公司的会计处理正确的有( )。
A.
2016年12月31日个别财务报表中长期股权投资账面价值为870万元
B.
2017年1月1日个别财务报表中剩余股权投资账面价值为261万元
C.
2017年度个别财务报表中因处置投资应确认投资收益140万元
D.
2017年度合并财务报表中因处置投资应确认投资收益150万元
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【简答题】你真棒!你真了不起! (短语,不用打标点)
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A.
激励要真诚
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激励要及时
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激励要公正
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【简答题】阅读理解。 You may feel curious (好奇的) about students in other countries: Do they also have so much homework? What do they do in their free time? On April 8, a report came out on the life of high school stu...
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【简答题】You may feel curious (好奇的) about students in other countries: Do they also have so much homework? What do they do in their free time? On April 8, a report came out on the lives of high school students...
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【判断题】赞美别人很简单，会使用“你很了不起！”，“你真幸福！”，“你最棒！”之类的话语就可以了。
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【简答题】阅读理解。 YOU may feel curious about students in other countries: Do they also have so much homework? What do they do in their spare time? On April 8, a report came out on the lives of high school student...
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【简答题】You may feel curious (好奇的) about students in other countries: Do they also have so much homework? What do they do in their spare time? On April 8, a report came out on the lives of high school student...
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【判断题】赞美语 :你干得很好;太棒了;你真了不起;你手真巧;你真的帮了我大忙;没有你还真不行( )
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【简答题】你真棒!你真了不起! (短语,不用打标点)
查看完整题目与答案
【单选题】滥用“你真棒”之类的空洞表扬不能起到良好的激励作用,是因为这样的“激励”违背了下列哪种原则
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【简答题】阅读理解。 You may feel curious (好奇的) about students in other countries: Do they also have so much homework? What do they do in their free time? On April 8, a report came out on the life of high school stu...
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【简答题】You may feel curious about students in other countries: Do they also have so much homework? What do they do in their free time? On April 8, a report came out on the lives of school students in China, ...
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