题目内容

上市公司接受关联方委托,经营关联方受托的企业时,上市公司下列会计处理中,正确的有（)。A．按托管上市公司接受关联方委托,经营关联方受托的企业时,上市公司下列会计处理中,正确的有()。

A. 按托管协议规定,上市公司受托经营企业所取得的受托经营收益,应确认为其他业务收入
B. 按托管协议规定,上市公司受托经营企业发生净亏损需承担部分亏损,同时仍能获得受托经营收益的,则上市公司取得的受托经营收益先冲减应承担的亏损额,取得的受托经营收益超过应承担的亏损额部分,计入资本公积(关联交易差价)
C. 按托管协议规定,上市公司受托经营企业发生的净亏损时需承担部分亏损的,则应承担的亏损额直接计入当期管理费用
D. 按托管协议规定,上市公司受托经营企业发生净亏损仍能获得受托经营收益的,同时也不需要上市公司承担受托经营企业发生亏损的,则上市公司取得的受托经营收益直接计入资本公积(关联交易差价)

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听力原文： Doctors have fully separated the fused legs of a baby girl who's come to be known as Peru's mermaid. Holding up the legs of 13-month-old Milagro Wednesday her surgeon, called the delicate procedure a true success. The medical team had planned to begin repairing the birth defect by opening her legs up to the knees but say the procedure exceeded doctors' expectations. The girl's legs had been fused together from her thighs to her ankles when she was born. Milagro, whose name means miracle was born with a rare congenital defect commonly known as mermaid syndrome, which occurs in one out of every 70,000 births. Her doctors say there are only 3 known cases of children with the condition alive in the world today.
How old is the girl known as Peru's mermaid？

A. 13 months old.
B. 13 days old.
C. 13 years old.
D. 30 months old.

金融债券存续期间，发行人应于每年4月30日前披露债券跟踪信用评级报告。()

A. 正确
B. 错误