问题 单项选择题

甲公司将采用公允价值模式计量的投资性房地产转为自用固定资产,转换日该投资性房地产的公允价值为2000万元,转换日之前“投资性房地产—成本”科目余额为2300万元,“投资性房地产—公允价值变动”科目贷方余额为200万元,则转换日影响损益的正确处理方法为( )。

A.记入“投资收益”贷方100万元

B.记入“投资收益”借方100万元

C.记入“公允价值变动损益”贷方100万元

D.记入“公允价值变动损益”借方100万元

答案

参考答案:D

解析: 借:固定资产 2000 投资性房地产一公允价值变动 200 公允价值变动损益 100 贷:投资性房地产一成本 2300

阅读理解

One day, a teacher was giving a speech to his students. He held up a glass of water and asked the class, "How heavy do you think this glass of water is?"

The students' answers ranged from 20 g to 500 g. "It does not matter on the weight itself. It depends on how long you hold it. If I hold it for a minute, it is OK. If I hold it for an hour, I will have an ache in my right arm. If I hold it for a day, you will have to call an ambulance (救护车). It is exactly the same weight, but the longer I hold it, the heavier it becomes. "

If we carry our burdens (负担) all the time, sooner or later, we will not be able to carry on, the burden becoming increasingly heavier. "

"What you have to do is to put the glass down, rest for a while before holding it up again. "

We have to put down the burden sometimes, so that we can be refreshed and are able to carry on.

So before you return home from work tonight, put the burden of work down. Don't carry it back home. You can pick it up tomorrow.

Whatever burdens you are having now on your shoulders, let it down for a moment if you can.

小题1:   The teacher brought a glass of water to the class because         .

A.he was very thirsty

B.his arms were strong

C.it was a good example

D.he wants to share the water with students小题2:"A glass of water" in this passage referred to          .

A.knowledge

B.the burden

C.the time

D.the money小题3:According to the teacher, you may feel      _  if you put down the burden sometimes.

A.more stressed

B.much heavier

C.more relaxed

D.much happier小题4:   This was a lesson about     ____ .

A.how to relax oneself in life

B.how to solve a physics problem

C.how to keep fit by drinking water

D.how to study well小题5:   Which of the following statements is TRUE according to the passage?

A.You could become heavier and heavier if you held a glass of water in your hand.

B.All the students in the class knew what the weight of the glass of water exactly was.

C.The teacher had a good way of making his lesson clear and easy to be understood.

D.All the students can understand the teacher’s lesson.

选择题