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形考任务1_形考任务10
形考任务1_形考任务10
试卷总分:100 得分:0
1. 201×年7月31日甲公司以银行存款960万元取得乙公司可辨认净资产份额的80％。甲、乙公司合并前有关资料如下。合并各方无关联关系。
201×年7月31日???甲、乙公司合并前资产负债表资料??? 单位：万元
项目
甲公司
乙公司
账面价值
公允价值
货币资金
1280
40
40
应收账款
200
360
360
存货
320
400
400
固定资产净值
1800
600
700
资产合计
3600一网一平台答案
1400
1500
短期借款
380
100
100
应付账款
20
10
10
长期借款
600
290
290
负债合计
1000
400
400
股本
1600
500
?
资本公积
500
150
?
盈余公积
200
100
?
未分配利润
300
250
?
净资产合计
2600
1000
1100
要求：（1）写出甲公司合并日会计处理分录；
???? ?（2）写出甲公司合并日合并报表抵销分录；
????? （3）填列甲公司合并日合并报表工作底稿的有关项目。
??????
?????????? ?201×年7月31日合并工作底稿??? 单位：万元
项目
甲公司
乙公司
合计
抵销分录
合并数
借方
贷方
货币资金
?
?
?一网一平台答案
?
?
?
应收账款
?
?
?
?
?
?
存货
?
?
?
?
?
?
长期股权投资
?
?
?
?
?
?
固定资产净额
?
?
?
?
?
?
合并商誉
?
?
?
?
?
?
资产总计
?
?
?
?
?
?
短期借款
?
?
?
?
?
?
应付账款
?
?
?
?
?
?
长期借款
?
?
?
?
?
?
负债合计
?
?
?
?
?
?
股本
?
?
?
?
?
?
资本公积
?
?
?
?
?
?
盈余公积
?
?
?
?
?
?
未分配利润
?
?
?
?
?
?
少数股东权益
?
?
?
?
?
?
所有者权益合计
?
?
?
?
?
?
负债及所有者权益总计
?
?
?
?
?
?
答案:1.甲公司投资的会计分录为：
借： 长期股权投资 9600000
贷： 银行存款 9600000
2.甲公司编制合并会计报表工作底稿时应编制的抵销分录：
借： 固定资产 1000000
股本 5000000
资本公积 1500000
盈余公积 100000
未分配利润 250000
商誉 800000（960-1100*80%）
贷： 长期股权投资 9600000
少数股东权益 2200000（1100*（1-80%））
甲公司合并日合并报表工作底稿 2006 年 7 月 31 日单位：万元项目 甲公司 乙公司 合计 抵销分录 合并数 借方 贷方 货币资金 1280-960 40 360 360应收账款 200 360 560 560存货 320 400 620 620长期股权投资 960 960 960 0固定资产净额 1800 600 2400 100 2500合并商誉 80 80资产总计 3600 1400 5000 180 960 4220短期借款 380 100 480 480应付账款 20 10 30 30长期借款 600 290 890 890负债合计 1000 400 1400 1400股本 1600 500 2100 500 1600资本公积 500 150 650 150 500盈余公积 200 100 300 100 200未分配利润 300 250 550 250 300少数股东权益 220 220所有者权益合计 2600 1000 3600 1000 220 2820负债及所有者权益总计 3600 1400 5000 4220抵销分录合计 1180 1180
2. A、B公司分别为甲公司控制下的两家子公司。A公司于201×年3月10日自母公司P处取得B公司100％的股权，合并后B公司仍维持其独立法人资格继续经营。为进行该项企业合并，A公司发行了600万股本公司普通股(每股面值1元)作为对价。假定A、B公司采用的会计政策相同。合并日，A公司及B公司的所有者权益构成如下：
A公司
B公司
项目
金额
项目
金额
股本
3600
股本
600
资本公积
1000
资本公积
200
盈余公积
800
盈余公积
400
未分配利润
2000
未分配利润
800
合计
7400
合计
2000
要求：根据上述资料，编制A公司在合并日的账务处理以及合并工作底稿中应编制的调整分录和抵销分录。
答案:解：（1）A公司在合并日的账务处理
???????借：长期股权投资??????????20000000
???????????贷：股本??????????????????6000000
???????????????资本公积——股本溢价?14000000?
（2）A公司合并工作底稿中应编制的调整分录
???借：资本公积??????12000000
???????贷：盈余公积?????4000000
???????????未分配利润???8000000
3. 甲公司和乙公司为不同集团的两家公司。有关企业合并资料如下：
（1）201×年2月16日，甲公司和乙公司达成合并协议，由甲公司采用控股合并方式将乙公司进行合并，合并后甲公司取得乙公司80％的股份。
（2）201×年6月30日，甲公司以一项固定资产和一项无形资产作为对价合并了乙公司。该固定资产原值为2000万元，已提折旧200万元，公允价值为2100万元；无形资产原值为1000万元，已摊销100万元，公允价值为800万元。
（3）发生的直接相关费用为80万元。
（4）购买日乙公司可辨认净资产公允价值为3500万元。
要求：???????
（1）确定购买方。
（2）确定购买日。
（3）计算确定合并成本。
（4）计算固定资产、无形资产的处置损益。
（5）编制甲公司在购买日的会计分录。
（6）计算购买日合并财务报表中应确认的商誉金额。
答案:（1）确定购买方：甲公司
（2）确定购买日：201x年6月30日???
（3）计算确定合并成本：2100+800+80=2980万??
（4）计算固定资产、无形资产的处置损益：????????
固定资产处置损益=2100-（2000-200）=300万???????
无形资产处置损失=（1000-100）-800=?100万??
（5）编制甲公司在购买日的会计分录：????????
ight: 1.5;">借：固定资产清理????1800万?
累计折旧?????????200万
???贷：固定资产?????2000万
借：长期股权投资????2980万
?????累计摊销?????????100万???????
??贷：固定资产清理????1800万?????????????????????
?无形资产????????1000万????????????????????
?银行存款??????????80万?????????????????
?营业外收入???????200万?
4. A公司和B公司同属于S公司控制。201×年6月30日Ａ公司发行普通股100000股（每股面值１元）自S公司处取得B公司90％的股权。假设Ａ公司和Ｂ公司采用相同的会计政策。合并前，A公司和B公司的资产负债表资料如下表所示：
Ａ公司与Ｂ公司资产负债表
201×年6月30日?????????????????? 单位：元
项目
Ａ公司
Ｂ公司
（账面金额）
Ｂ公司
（公允价值）
现金
310000
250000
250000
以公允价值计量且其变动计入当期损益的金融资产
130000
120000
130000
应收账款
240000
180000
170000
其他流动资产
370000
260000
280000
长期股权投资
270000
160000
170000
固定资产
540000
300000
320000
无形资产
60000
40000
30000
资产合计
1920000
1310000
1350000
短期借款
380000
310000
300000
长期借款
620000
400000
390000
负债合计
1000000
710000
690000
股本
600000
400000
－
资本公积
130000
40000
－
盈余公积
90000
110000
－
未分配利润
100000
50000
－
所有者权益合计
920000
600000
670000
要求：根据上述资料编制A公司取得控制权日的合并财务报表工作底稿。
答案:style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;
text-align:left;mso-outline-level:1;background:rgb(250,250,250);">对000pt;">B公司的投资成本=600000×90%=540000（元）宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>0000pt;">font-size:12.0000pt;mso-font-kerning:0.0000pt;">
text-align:left;background:rgb(250,250,250);"> 应增加的股本=100000spanyes';font-size:12.0000pt;mso-font-kerning:0.0000pt;">股×1元=100000-size:12.0000pt;mso-font-kerning:0.0000pt;">（元）宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>-size:12.0000pt;mso-font-kerning:0.0000pt;">font-kerning:0.0000pt;">
ext-indent:-18.0000pt;mso-pagination:widow-orphan;
text-align:left;background:rgb(250,250,250);">应增加的资本公积=540000t;mso-font-kerning:0.0000pt;">－100000＝440000-kerning:0.0000pt;">（元）宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>-kerning:0.0000pt;">
text-align:left;background:rgb(250,250,250);">g:0.0000pt;">A公司在B公司合并前形成的留存收益中享有的份额：宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>0.0000pt;">
text-align:left;background:rgb(250,250,250);">font-kerning:0.0000pt;">盈余公积=B公司盈余公积110000erning:0.0000pt;">×90%=99000（元）宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">y:宋体;font-size:12.0000pt;>0pt;">
0pt;mso-pagination:widow-orphan;
text-align:left;background:rgb(250,250,250);">未分配利润=Bt;">公司未分配利润50000×90%=45000">（元）宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>">ze:12.0000pt;mso-font-kerning:0.0000pt;">
text-align:left;background:rgb(250,250,250);">Anyes';font-size:12.0000pt;mso-font-kerning:0.0000pt;">公司对B公司投资的会计分录：宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>size:12.0000pt;mso-font-kerning:0.0000pt;">
text-align:left;background:rgb(250,250,250);">宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 借：长期股权投资 nt-kerning:0.0000pt;"> 540 000宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>0pt;">宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>
text-align:left;background:rgb(250,250,250);">宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> yes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 贷：股本ing:0.0000pt;"> nyes';font-size:12.0000pt;mso-font-kerning:0.0000pt;"> 100 000宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>12.0000pt;mso-font-kerning:0.0000pt;">erning:0.0000pt;">宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>
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text-align:left;background:rgb(250,250,250);">宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 资本公积000pt;mso-font-kerning:0.0000pt;"> ng:0.0000pt;"> 440 000宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>spanyes';font-size:12.0000pt;mso-font-kerning:0.0000pt;">:宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>
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text-align:left;background:rgb(250,250,250);">结转A公司在-size:12.0000pt;mso-font-kerning:0.0000pt;">B公司合并前形成的留存收益中享有的份额：宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>e:12.0000pt;mso-font-kerning:0.0000pt;">
text-align:left;background:rgb(250,250,250);">宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 借：资本公积 rning:0.0000pt;"> 144 000宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>>e:12.0000pt;mso-font-kerning:0.0000pt;">宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>
text-align:left;background:rgb(250,250,250);">宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 贷：盈余公积 s';font-size:12.0000pt;mso-font-kerning:0.0000pt;"> 99 000宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>000pt;mso-font-kerning:0.0000pt;">ng:0.0000pt;">宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>
t:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;
text-align:left;background:rgb(250,250,250);">宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 未分配利润pt;mso-font-kerning:0.0000pt;"> 0.0000pt;"> 45 000宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>yes';font-size:12.0000pt;mso-font-kerning:0.0000pt;">宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>
dow-orphan;
text-align:left;background:rgb(250,250,250);">记录合并业务后，A公司的资产负债表如下表所示。spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>anyes';font-size:12.0000pt;mso-font-kerning:0.0000pt;">
text-align:left;mso-outline-level:1;background:rgb(250,250,250);">A公司资产负债表宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>
t-count:11.5000;mso-pagination:widow-orphan;
text-align:left;background:rgb(250,250,250);">2008年ng:0.0000pt;">6月30日宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 单位：元宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>.0000pt;mso-font-kerning:0.0000pt;">
e:collapse;width:356.3500pt;mso-table-layout-alt:fixed;
border:none;mso-border-left-alt:0.5000pt solid windowtext;mso-border-top-alt:0.5000pt solid windowtext;
mso-border-right-alt:0.5000pt solid windowtext;mso-border-bottom-alt:0.5000pt solid windowtext;mso-border-insideh:0.5000pt solid windowtext;
mso-border-insidev:0.5000pt solid windowtext;mso-padding-alt:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;">rder-left:1.0000pt solid windowtext;
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:1.0000pt solid windowtext;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">资产项目>
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:1.0000pt solid windowtext;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">金额spanyes';font-size:12.0000pt;mso-font-kerning:0.0000pt;">
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mso-border-bottom-alt:0.5000pt solid windowtext;">000pt;mso-font-kerning:0.0000pt;">负债和所有者权益项目
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:1.0000pt solid windowtext;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">金额
t;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;
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mso-border-bottom-alt:0.5000pt solid windowtext;">310000
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">class="MsoNormal">短期借款
t 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">380000
le="width:117.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
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mso-border-bottom-alt:0.5000pt solid windowtext;">000pt;mso-font-kerning:0.0000pt;">交易性金融资产
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">p class="MsoNormal">130000
.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">长期借款
dth:49.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">620000>
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">t;">应收账款
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">t-size:12.0000pt;mso-font-kerning:0.0000pt;">240000
e;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">负债合计
4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">1000000
align="top" style="width:117.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">其他流动资产n>
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">class="MsoNormal">370000
000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">o-font-kerning:0.0000pt;">长期股权投资
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">810000
0pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">股本
p" style="width:49.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">7000000000pt;">
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">ning:0.0000pt;">固定资产
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">spanyes';font-size:12.0000pt;mso-font-kerning:0.0000pt;">540000
der-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">资本公积
:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">426000ng:0.0000pt;">
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">t-kerning:0.0000pt;">无形资产
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">al">60000
;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">盈余公积
ding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">189000
d width="156" valign="top" style="width:117.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
e="width:55.3500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
eft:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">未分配利润
000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">145000
"156" valign="top" style="width:117.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">class="MsoNormal">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">ing:0.0000pt;">所有者权益合计
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">>1460000
.4000pt ;border-left:1.0000pt solid windowtext;
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">资产合计
width="73" valign="top" style="width:55.3500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">2460000pt;mso-font-kerning:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">负债和所有者权益合计an>
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">000pt;mso-font-kerning:0.0000pt;">2460000
dow-orphan;
text-align:left;background:rgb(250,250,250);">在编制合并财务报表时，应将A公司对s';font-size:12.0000pt;mso-font-kerning:0.0000pt;">B公司的长期股权投资与B公司所有者权益中ont-size:12.0000pt;mso-font-kerning:0.0000pt;">A公司享有的份额抵销，少数股东在B公司所有者权益中享有的份额作为少数股东权益。抵消分录如下：宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>000pt;">ont-size:12.0000pt;mso-font-kerning:0.0000pt;">so-font-kerning:0.0000pt;">
text-align:left;background:rgb(250,250,250);">借：股本;font-size:12.0000pt;mso-font-kerning:0.0000pt;"> ;mso-font-kerning:0.0000pt;"> 400 000宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">s';font-family:宋体;font-size:12.0000pt;>kerning:0.0000pt;">/p>
text-align:left;background:rgb(250,250,250);">资本公积t-kerning:0.0000pt;"> > 40 000宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>t;">size:12.0000pt;mso-font-kerning:0.0000pt;">
text-align:left;background:rgb(250,250,250);">盈余公积 t-size:12.0000pt;mso-font-kerning:0.0000pt;"> 110 000宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">p>宋体;font-size:12.0000pt;>;mso-font-kerning:0.0000pt;">
0pt;mso-char-indent-count:3.0000;mso-pagination:widow-orphan;
text-align:left;background:rgb(250,250,250);">未分配利润 0pt;mso-font-kerning:0.0000pt;"> 50 000宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>t-kerning:0.0000pt;">
char-indent-count:2.5000;mso-pagination:widow-orphan;
text-align:left;background:rgb(250,250,250);">货：长期股权投资 so-font-kerning:0.0000pt;"> 00pt;">540 000宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>0.0000pt;">';font-size:12.0000pt;mso-font-kerning:0.0000pt;">
text-align:left;background:rgb(250,250,250);">.0000pt;">少数股东权益 nyes';font-size:12.0000pt;mso-font-kerning:0.0000pt;"> 60 000宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>spanyes';font-size:12.0000pt;mso-font-kerning:0.0000pt;">2.0000pt;mso-font-kerning:0.0000pt;">
han;
text-align:left;background:rgb(250,250,250);">A公司合并财务报表的工作底稿下表所示：宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>
nt:7.5000;mso-pagination:widow-orphan;
text-align:left;background:rgb(250,250,250);">Ａ公司合并报表工作底稿宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>
an;
text-align:left;mso-outline-level:1;background:rgb(250,250,250);">2008年6es';font-size:12.0000pt;mso-font-kerning:0.0000pt;">月30日宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> es';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""> 单位：元宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"="">宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>宋体;font-size:12.0000pt;>ont-family:宋体;font-size:12.0000pt;>ing:0.0000pt;">
7500pt;mso-table-layout-alt:fixed;
border:none;mso-border-left-alt:0.5000pt solid windowtext;mso-border-top-alt:0.5000pt solid windowtext;
mso-border-right-alt:0.5000pt solid windowtext;mso-border-bottom-alt:0.5000pt solid windowtext;mso-border-insideh:0.5000pt solid windowtext;
mso-border-insidev:0.5000pt solid windowtext;mso-padding-alt:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;">1.0000pt solid windowtext;
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:1.0000pt solid windowtext;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">项目
dth="77" valign="top" rowspan="2" style="width:57.8500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:1.0000pt solid windowtext;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">Ａ公司/spanyes';font-size:12.0000pt;mso-font-kerning:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:1.0000pt solid windowtext;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">t-size:12.0000pt;mso-font-kerning:0.0000pt;">Ｂ公司
（账面金额）ont-size:12.0000pt;mso-font-kerning:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:1.0000pt solid windowtext;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">anyes';font-size:12.0000pt;mso-font-kerning:0.0000pt;">合计数
t ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:1.0000pt solid windowtext;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">抵销分录
span="2" style="width:54.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:1.0000pt solid windowtext;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">合并数00pt;mso-font-kerning:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">借方pan>
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">0000pt;mso-font-kerning:0.0000pt;">贷方
solid windowtext;
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">现金.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">310000yes';font-size:12.0000pt;mso-font-kerning:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">00pt;">250000
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;一网一平台答案
mso-border-bottom-alt:0.5000pt solid windowtext;">';font-size:12.0000pt;mso-font-kerning:0.0000pt;">560000
none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">560000000pt;mso-font-kerning:0.0000pt;">
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">e:12.0000pt;mso-font-kerning:0.0000pt;">交易性金融资产
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">130000
pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">120000
tyle="width:50.1500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">250000span>
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
td width="59" valign="top" style="width:44.3500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
t 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">250000
"top" style="width:84.9000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">应收账款es';font-size:12.0000pt;mso-font-kerning:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">0pt;">240000
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">;font-size:12.0000pt;mso-font-kerning:0.0000pt;">180000
one;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">420000
t 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">class="MsoNormal">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">">420000
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">其他流动资产
0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">370000
ign="top" style="width:63.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">260000ning:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">630000
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">/span>
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">630000
th="113" valign="top" style="width:84.9000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;，我们的目标是要做全覆盖、全正确的答案搜索服务。
mso-border-bottom-alt:0.5000pt solid windowtext;">长期股权投资o:p>
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">810000
000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">160000
style="width:50.1500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">9700000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">540000
align="top" style="width:54.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">430000erning:0.0000pt;">
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">font-kerning:0.0000pt;">固定资产
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">ormal">540000
t ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">300000
;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">class="MsoNormal">840000
0pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">g:0.0000pt;">840000
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">无形资产
adding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">60000
"84" valign="top" style="width:63.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">40000ont-kerning:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">100000
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
>
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
0pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">100000ng:0.0000pt;">
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">-kerning:0.0000pt;">资产合计
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">l">2460000
border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">1310000
adding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">3770000
h="54" valign="top" style="width:40.5000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
0pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">3230000
.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">短期借款ng:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">380000spanyes';font-size:12.0000pt;mso-font-kerning:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">310000
000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">690000
style="width:40.5000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">-font-kerning:0.0000pt;">690000
windowtext;
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">长期借款
:57.8500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">620000
td>
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">4000002.0000pt;mso-font-kerning:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">1020000pan>
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">class="MsoNormal">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
lign="top" style="width:54.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">1020000erning:0.0000pt;">
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">ss="MsoNormal">负债合计
.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">1000000
.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">710000
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">17100000000pt;mso-font-kerning:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
yle="width:44.3500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
eft:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">1710000
;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">股本>
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">ng:0.0000pt;">700000
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">spanyes';font-size:12.0000pt;mso-font-kerning:0.0000pt;">400000
r-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">1100000
g:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">400000
valign="top" style="width:44.3500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">700000
width:84.9000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">资本公积:12.0000pt;mso-font-kerning:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">000pt;mso-font-kerning:0.0000pt;">426000
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;"> class="MsoNormal">40000
0pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">466000ng:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">40000panyes';font-size:12.0000pt;mso-font-kerning:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
="72" valign="top" style="width:54.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">426000-font-kerning:0.0000pt;">
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">pt;mso-font-kerning:0.0000pt;">盈余公积
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">s="MsoNormal">189000
5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">110000
.1500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">299000
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">110000000pt;mso-font-kerning:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">class="MsoNormal">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">">189000
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">未分配利润
000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">145000
gn="top" style="width:63.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">50000pan>
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">rning:0.0000pt;">195000
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">">50000
der-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">mso-font-kerning:0.0000pt;">145000
id windowtext;
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">少数股东权益
width:57.8500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
"59" valign="top" style="width:44.3500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">60000ont-kerning:0.0000pt;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">60000/span>
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">="MsoNormal">所有者权益合计
5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">1460000
3.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">600000
>
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">2060000/span>
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
dth="72" valign="top" style="width:54.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">1520000;mso-font-kerning:0.0000pt;">
mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">0000pt;mso-font-kerning:0.0000pt;">抵销分录合计
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">p class="MsoNormal">
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
valign="top" style="width:50.1500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">
000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">600000
00pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">600000
width="72" valign="top" style="width:54.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;
mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;
border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;
mso-border-bottom-alt:0.5000pt solid windowtext;">class="MsoNormal">
60" >
，我们的目标是要做全覆盖、全正确的答案搜索服务。
SemiHidden="false" Name="heading 2" >
tion>
" SemiHidden="false" Name="heading 7" >
ception>
Priority="99" SemiHidden="false" Name="index 3" >
:LsdException>
y="99" SemiHidden="false" Name="index 8" >
tion>
idden="false" Name="toc 4" >
tion Locked="false" Priority="99" SemiHidden="false" Name="toc 7" >
me="toc 9" >
>
e" Priority="99" SemiHidden="false" Name="footer" >
ion" >
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SemiHidden="false" Name="annotation reference" >
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cked="false" Priority="99" SemiHidden="false" Name="table of authorities" >
lse" Name="toa heading" >
eption Locked="false" Priority="99" SemiHidden="false" Name="List Number" >
alse" Name="List 3" >
Locked="false" Priority="99" SemiHidden="false" Name="List Bullet 2" >
"false" Name="List Bullet 4" >
>
"false" Priority="99" SemiHidden="false" Name="List Number 5" >
Closing" >
eption Locked="false" Priority="99" SemiHidden="false" Name="Body Text" >
idden="false" Name="List Continue" >
/w:LsdException>一网一平台答案
d="false" Priority="99" SemiHidden="false" Name="Message Header" >
Name="Salutation" >
dException Locked="false" Priority="99" SemiHidden="false" Name="Body Text First Indent 2" >
ity="99" SemiHidden="false" Name="Body Text 2" >
Indent 2" >
tion Locked="false" Priority="99" SemiHidden="false" Name="Hyperlink" >
Priority="99" SemiHidden="false" Name="Strong" >
>
="false" Priority="99" SemiHidden="false" Name="Normal (Web)" >
Name="HTML Address" >
ption Locked="false" Priority="99" SemiHidden="false" Name="HTML Definition" >
iHidden="false" Name="HTML Preformatted" >
>
9" SemiHidden="false" Name="1 / a / i" >
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Locked="false" Priority="99" SemiHidden="false" Name="Table Simple 3" >
en="false" Name="Table Classic 2" >
>
ocked="false" Priority="99" SemiHidden="false" Name="Table Colorful 3" >
den="false" Name="Table Columns 2" >
/w:LsdException>
false" Priority="99" SemiHidden="false" Name="Table Grid 2" >
ame="Table Grid 4" >
Exception Locked="false" Priority="99" SemiHidden="false" Name="Table Grid 7" >
iHidden="false" Name="Table List 1" >
dException>
Priority="99" SemiHidden="false" Name="Table List 6" >
le List 8" >
:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table 3D effects 3" >
Locked="false" Priority="99" SemiHidden="false" Name="Table Elegant" >
dden="false" Name="Table Subtle 1" >
>
se" Priority="99" SemiHidden="false" Name="Balloon Text" >
Table Theme" >
ption Locked="false" Priority="99" SemiHidden="false" Name="Light Shading" >
en="false" Name="Light Grid" >
sdException>
" Priority="99" SemiHidden="false" Name="Medium Grid 1" >
="Medium Grid 3" >一网一平台答案
xception Locked="false" Priority="99" SemiHidden="false" Name="Colorful List" >
miHidden="false" Name="Light Shading Accent 1" >
ht Grid Accent 1" >
Accent 1" >
LsdException Locked="false" Priority="99" SemiHidden="false" Name="Quote" >
dden="false" Name="Medium List 2 Accent 1" >
um Grid 2 Accent 1" >
Exception>
ption Locked="false" Priority="99" SemiHidden="false" Name="Colorful Grid Accent 1" >
iority="99" SemiHidden="false" Name="Light List Accent 2" >
" Name="Medium Shading 1 Accent 2" >
SemiHidden="false" Name="Medium List 1 Accent 2" >
="Medium Grid 1 Accent 2" >
" >
sdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful List Accent 2" >
e" Priority="99" SemiHidden="false" Name="Light Shading Accent 3" >
Priority="99" SemiHidden="false" Name="Light Grid Accent 3" >
n="false" Name="Medium Shading 2 Accent 3" >
um List 2 Accent 3" >
:LsdException>
on Locked="false" Priority="99" SemiHidden="false" Name="Colorful Shading Accent 3" >
iority="99" SemiHidden="false" Name="Colorful Grid Accent 3" >
"false" Name="Light List Accent 4" >
1 Accent 4" >
xception>
n Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 2 Accent 4" >一网一平台答案
ty="99" SemiHidden="false" Name="Dark List Accent 4" >
e" Name="Colorful List Accent 4" >
Accent 5" >，我们的目标是要做全覆盖、全正确的答案搜索服务。
>
"false" Priority="99" SemiHidden="false" Name="Medium Grid 1 Accent 5" >
Priority="99" SemiHidden="false" Name="Medium Grid 3 Accent 5" >
alse" Name="Colorful Shading Accent 5" >
Grid Accent 5" >
eption>
Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 2 Accent 6" >
ity="99" SemiHidden="false" Name="Medium List 2 Accent 6" >
lse" Name="Medium Grid 2 Accent 6" >
cent 6" >
tion>
>
5. 201×年6月30日，A公司向B公司的股东定向增发1500万股普通股（每股面值为1元）对B公司进行控股合并。市场价格为每股3.5元，取得了B公司70％的股权。假定该项合并为非同一控制下的企业合并，参与合并企业在201×年6月30日企业合并前，有关资产、负债情况如下表所示。
资产负债表（简表）
201×年6月30日??????? 单位：万元
?
B公司
账面价值
公允价值
资产：
?
?
货币资金
300
300
应收账款
1100
1100
存货
160
270
长期股权投资
，我们的目标是要做全覆盖、全正确的答案搜索服务。
1280
2280
固定资产
1800
3300
无形资产
300
900
商誉
0
0
资产总计
4940
8150
负债和所有者权益
?
?
短期借款
1200
1200
应付账款
200
200
其他负债
180
180
负债合计
1580
1580
实收资本（股本）
1500
?
资本公积
900
?
盈余公积
300
?
未分配利润
660
?
所有者权益合计
3360
6570
要求：（1）编制购买日的有关会计分录
?????? ???? （2）编制购买方在编制控制权取得日合并资产负债表时的抵销分录
答案:1.?编制A公司在购买日的会计分录：
?借：长期股权投资????52500000
?贷：股本????15000000
?????资本公积????37500000???
2.?计算确定合并商誉，假定B公司除已经确认资产外，不存在其他需要确认的资产及负债，A公司计算合并中应确认的合并商誉为：?合并商誉=企业合并成本-合并中取得被购买方可辨认净资产公允价值份额=5250-6570*70%=5250-4599=651?万元
应编制的抵销分录：
?借：存货????????1100000
?长期股权投资?10000000
?固定资产?????15000000
?无形资产??6000000
?实收资本??15000000
?资本公积?????9000000
?盈余公积??3000000
?未分配利润???6600000
?商誉???6510000
??贷：长期股权投资????52500000
?????少数股东权益????19710000? |
上一篇：24秋国开电大贵州广播电视大学高级财务会计形考任务3形考任务3参考答案下一篇：24秋国开电大贵州广播电视大学高级财务会计形考任务2形考任务2参考答案
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发表于 2024-10-12 04:55:24
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