题目内容

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。

A. 对
B. 错

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“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

A. 对
B. 错

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。

A. 对
B. 错

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.

Complete the passage with the correct form of the words givenSo I applied for the most distinctive, ______1__ (shine) golden card the company offered. I was turned down. When I had recovered from the shock, which took several ___2_____ (second), I asked why. It appears that because I pay my credit card bill both on time and in full, I’m not the kind of person that they want to have their gold credit card. They __3______ (target) people who are prone to impulse-buying, and ______4__ (potential) bad credit risks, ____5____ (tempt) to spend more than they have, and _____6___ (liable) to fall behind with repayments. Then they can charge them more interest, and earn more money. That’s the way they do business. So does this explain why the credit card companies are luring impoverished students with __7______ (realistic) interest rates, like my kids?

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