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对可供出售金融资产进行后续计量时,其公允价值变动形成的利得,应当直接记入()科目。
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依据《第一号准则》，在首次公开发行股票的招股说明书的扉页中，发行人董事会应声明对其已批准的招股说明书及其摘要的真实性、准确性和完整性承担共同的及个别的责任。()
听力原文：M: What do you plan to do for Christmas？
W: No concrete plan, but I think I'll most likely go skiing in Montana and spend a few days in the mountains doing cross-country skiing.
M: I heard you are very good at skiing. Believe it or not, I haven't done any skiing in my life. I wish I could ski just like you.
W: Yeah, you could if you gave it a shot. You know, skiing is my love and the only reason I like it so much is because it gives me great pleasure to speed through the snow.
M: My parents and I vacationed in Montana National Park when I was little and I remembered we had great time going hiking. Now I feel like going back again.
W: Well, since we have two weeks' break for Christmas, you can spend a few days in Montana and I can give you lessons on skiing. That would give you some basics and hopefully you can ski like a professional in a few days.
M: Ski like a professional？ No way. Actually, you do have a good point. I could spend some time in Montana and head back home for Christmas. Perhaps you could spend Christmas at my place too. My parents would like to meet you.
W: That would be great, since my folks will be in Jamaica for Christmas and New Year.
M: Oh, I am anxious to learn how to ski.
W: And you can bet I will be a very strict instructor.
M: No problem. I have been known to be an excellent student during my school year.
W: Well, maybe you won't be this time.
M: Really？ I am looking forward to it now.
W: OK. Then, let's wait and see.
(4)
在各类保险中,起源最早,历史最长的事是()。
女性，35岁。双下肢浮肿3个月，近2周间断出现关节痛。化验：血Rt：WBC6000/mm3，Hbl20g/L，PLT11万/mm3；尿Rt：Pro()，RBC5～8/HP；生化：ALB26g/L，Crl20μmol/L;HBsAg()ANA(-)，肾穿刺示不典型膜性肾病
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