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账面余额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账面余额的差额应确认为公允价值变动损益
B. 可供出售金融资产应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“资本公积一其他资本公积”科目
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Section B
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.
The ownership of pets brings a variety of benefits that the uninitiated would never believe. For every tale of shredded cushion, flattened plants, chew slippers, there is another testimonial of intelligence, sympathy and undying devotion. Now the growing body of research into the medical and social advantages of pet ownership has confirmed what pet owners have always intuitively known: that pets are not just loving companions but actually do us good. Researchers have established the value of pets in soothing and reassuring humans, particularly when ill, lonely or in distress. Perhaps the unquestioning love and approval pets give us is something we don't always get from our human nearest and dearest.
Our makeshift understanding psychology leads many of us to view very close relationships with pets with suspicion. Childless couples in particular give rise to speculation, but a consultant in animal behavior. says, "There is no evidence that a pet is a direct substitute for child." And while many adults feel foolish if caught talking to their pets, they have no need to. The experts say you cannot have' a close relationship with a pet without treating it as a person and that talking to a pet is not unhealthy--simply a way of establishing camaraderie.
The shaking helplessness of a young puppy or fluffy kitten stirs protective instincts deep within us and prompts many parents to buy pets for their children in the hope of instilling a sense of responsibility and caring and acceptance of the facts of life and death. Hut animals don't have to be soft and fond to bring out the best in us. A social worker encouraged aggressive boys to handle ferrets--if handled correctly they respond with friendship; if incorrectly they bite."
There seems to be no doubt that, emotionally and physically, our pets do us good--there is a price to be paid. When loved animal dies it is often a traumatic event--and then where do we turn for comfort?
Pets are sometimes criticized because they ______.
A. lack intelligence
B. are destructive
C. need considerable care
D. demand affection
【C7】
A. a large number of
B. the large number
C. a larger number of
D. the larger number of
According to the passage, Felix the Cat
A. was created by the American cartoonist Felix______.
B. was designed by Pat Sullivan in the early twentieth century
C. was unable to do what natural cats could not do
D. was created in the United States in the nineteenth century
【C13】
A. consider
B. to consider
C. considering
D. considered