题目内容
交易性金融资产不需要计提损失准备。
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以摊余成本计量的债权投资应当按取得时的公允价值作为初始入账金额，支付的相关交易费用应当计入当期损益。
“利息调整”是指债权投资的初始入账金额与其面值之间的差额
其他债权投资应当按照取得时的公允价值和相关交易费用之和作为初始入账金额。
Complete the passage with the correct form of the words givenBut today, do we still dress __1______ (exclusive) for comfort? Or do we also dress for fashion? Fashionistas — followers of the latest fashions — choose to wear the season’s fabulous new designs and colors, often at the expense of comfort and ____2____ (practical). Many of them love the glamour of the fashion shows in Milan, Paris, London and New York. They like to gauge and ___3_____(witness) the latest trends as worn by models of uniform ___4_____ (build) and exquisite beauty, who are quite _____5___ (like) most ordinary people. Some of the fashionistas end up as fashion victims, whose choice of clothes is dictated by a sense of extravagant style but who are so self-absorbed that they’re unable to realize how ___6_____ (appropriate) it is. They _____7___ (according) run the risk of inviting an unkind response.
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