投资企业对于被投资单位(联营企业)除净损益以外所有者权益的其他变动，在持股比例不变的情况下，企业按照持股比例计算应享有或承担的部分，计入当期损益并调整长期股权投资的账面价值。()
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以现金、债务转为资本两种方式的组合清偿某项债务的，重组债务的账面价值与支付的现金、债权人因放弃债权而享有的股权的公允价值的差额作为债务重组利得。股权的公允价值与股本 (或实收资本)的差额作为资本公积。()
A. 正确
B. 错误
The use of mobile-phone signals in monitoring traffic is
A. monopolized by ITIS, a British company.
B. promising but still under experiment.
C. based on the data from people on roads.
D. effective in reducing traffic speeds.
It can be inferred from Para 3 that
A. alcohol can lower the risk-of plaque in arteries.
B. some components of wine is bad for health.
C. chocolate is good for health.
D. alcohol can be used as medicine.
It can be inferred from the passage that
A. Traffic jam remains unavoidable worldwide.
B. Traffic forecasts will become as authoritative as the weather forecasts.
C. There is always a short cut by using one of these systems.
D. New systems will improve the transportation situation.
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