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<单选题>下列关于取得长期股权投资核算的说法中，错误的是()。

A.以发行权益性证券方式取得非企业合并的长期股权投资，应当按照权益性证券的公允价值作为初始投资成本

B.企业进行公司制改制时，长期股权投资应以评估价值作为认定成本，与原账面价值的差额计入资本公积(资本溢价)

C.国有全资企业之间无偿划拨子公司的，在丧失对被划拨企业的控制权之日按照长期股权投资的账面价值借记资本公积，资本公积不足冲减的，冲减盈余公积和未分配利润

D.国有独资企业之间无偿划拨子公司，若明确批复取得长期股权投资的资金作为资本金投入的，应计入实收资本

『正确答案』B

『答案解析』企业进行公司制改制时，长期股权投资应以评估价值作为认定成本，与原账面价值的差额计入资本公积(其他资本公积)。<单选题>A公司以定向增发股票的方式购买同一集团内另一企业持有的B公司90%股权。为取得该股权，A公司定向增发6 000万股普通股，每股面值为1元，每股公允价值为10元;支付承销商佣金、手续费50万元，为购买股权另支付评估、审计费用20万元。取得该股权时，B公司所有者权益账面价值为10 000万元，公允价值为15 000万元。假定A公司和B公司采用的会计政策相同，A公司取得该股权时应确认的资本公积为()万元。

A.3 020

B.2 930

C.3 000

D.2 950

『正确答案』D

『答案解析』应确认的资本公积=10 000×90%-6 000-50=2 950(万元) <多选题>关于取得长期股权投资，下列说法正确的有()。

A.企业合并时，与发行债券相关的交易费用，计入债券初始金额

B.非同一控制下一次性交易实现的企业合并，长期股权投资初始投资成本以付出合并对价的公允价值为基础确定

C.同一控制下企业合并，合并方的评估咨询费计入管理费用

D.企业合并时与发行权益性证券相关的交易费用，在权益性证券发行溢价不足以抵减的，应冲减合并方资本公积

E.以发行权益性证券直接取得长期股权投资的，按发行的权益性证券公允价值作为初始投资成本

『正确答案』ABC

『答案解析』选项D，资本公积不足冲减的，应冲减留存收益;选项E，若取得长期股权投资时形成的是同一控制下企业合并，则初始投资成本为被投资方所有者权益账面价值的份额，并不是发行的权益证券公允价值。

<单选题>下列关于国有独资企业之间无偿划拨子公司，划出企业会计处理的说法错误的是()。

A.划出企业在当期期末无需对于资产和负债进行调整

B.在丧失控制权之日，应按照对被划拨企业的长期股权投资的账面价值，借记“资本公积(资本溢价)”

C.在划入当期期末，需要根据经审计等确定并批复的资产和负债的账面价值对被划拨资产负债表进行调整

D.被划拨企业的长期股权投资冲减资本公积，资本公积不足冲减的，冲减盈余公积和未分配利润

『正确答案』C

『答案解析』选项C属于划入企业的会计处理。

<多选题>采用权益法核算时，下列事项不会引起投资企业“长期股权投资”账面价值发生变动的有()。

A.被投资企业实现净利润或发生亏损

B.被投资企业提取盈余公积

C.被投资企业宣告发放股票股利

D.投资企业计提长期股权投资减值准备

E.被投资企业其他债权投资公允价值发生变动

『正确答案』BC

『答案解析』选项BC，被投资企业提取盈余公积、宣告发放股票股利行为，均不影响其所有者权益的总额，因此，就不影响投资企业“长期股权投资”账户金额。选项D，投资企业计提了长期股权投资减值准备，则减少了长期股权投资的账面价值。

<单选题>甲公司2017年1月1日以银行存款200万元对乙公司进行投资，占其注册资本的20%，采用权益法核算。至2018年12月31

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