题目内容

How to improve scanning techniques?

A. Note the arrangement of the material.
B. Keep clue words in mind and concentrate on finding a particular answer.
C. Try to guess in what form the information may most likely appear.
Do not read every word.
E. Move your eyes quickly and know when to slow down.
F. Learn to use your hands.

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There are different styles of reading for different situations. The technique you choose will depend on the purpose for reading.

A. 对
B. 错

When scanning, you look only for a specific fact or piece of information without reading everything. The written articles that are scanned are often written in a particular order or in categories.

A. 对
B. 错

For scanning to be successful, you need to understand how your material is structured as well as comprehend what you read so you can locate the specific information you need.

A. 对
B. 错

2015年1月2日,甲公司以货币资金取得乙公司20%的股权,初始投资成本为2 000万元,投资时乙公司各项可辨认资产、负债的公允价值与其账面价值相同,可辨认净资产公允价值(等于其账面价值)为8 000万元,甲公司取得投资后即派人参与乙公司生产经营决策,但无法对乙公司实施控制。2015年6月甲公司向乙公司销售一批存货,售价为400万元,成本为300万元,截至2015年底,乙公司购入的该批存货已对外销售40%,乙公司2015年实现净利润700万元,假定不考虑所得税等因素,则甲公司2015年应确认的投资收益为( )万元。

A. 128
B. 140
C. 152
D. 120

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