题目内容

关于金融资产的计量，下列说法中正确的有（)。A．可供出售金融资产在资产负债表日公允价值与其账面关于金融资产的计量，下列说法中正确的有()。

A. 可供出售金融资产在资产负债表日公允价值与其账面余额的差额应该确认为公允价值变动损益
B. 可供出售金融资产应当按取得该金融资产的公允价值和相关交易费用之和作为初始确认金额
C. 可供出售金融资产应当按照取得时的公允价值作为初始确认金额，相关的交易费用在发生时计入当期损益
D. 可供出售金融资产发生减值时，按应减记的金额，借记“资产减值损失”科目，贷记“可供出售金融资产—公允价值变动”科目。同时，按应从所有者权益转出的累计损失，借记“资产减值损失”科目，贷记“资本公积—其他资本公积”科目
E. 已确认减值损失的可供出售金融资产在随后的会计期间公允价值上升的，在原已计提的减值准备金额内，按恢复增加的金额，借记“可供出售金融资产”科目，贷记“资本公积—其他资本公积”科目

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The estimates in Economic Outlook show that in rich Countries ______.

A. heavy industry becomes more energy-intensive
B. income loss mainly results from fluctuating crude oil prices
C. manufacturing industry has been seriously squeezed
D. oil price changes have no significant impact on GDP

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第二节短文理解1
阅读下面短文，从[A](Right)、[B](Wrong)、[C](Doesn't Say)三个判断中选择一个正确选项。
Billy was four years old and he was a very clever boy. He liked playing in the open air very much. Every day after lunch his mother told him to stay at home. She took him to his bedroom and put him on his bed to rest for an hour, but Billy never slept and usually he made a lot of noise and got off his bed every few minutes.
One afternoon, Billy's mother put him on his bed and then went to her bedroom to do some reading. After ten minutes, she heard a noise, so she went to Billy's room. He was not there, but his trousers were lying on his bed.
She looked in the other rooms upstairs, but he was not there either, so she went to the balcony(阳台)and shouted down angrily, "Are you running about down there without your trousers？"
"No, my dear, "answered her husband. "I have bought some vegetables and I am wearing my trousers."
Now, Billy was playing in the garden without his trousers.
Bill was five years old.

A. Right.
B. Wrong.
C. Doesn't say.

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【C3】

A. basketball
B. soccer
C. volleyball

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【C7】

A. and
B. but
C. although

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