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问题 单项选择题

以下各项不属于金融资产或金融负债的初始确认金额变为金融资产或金融负债的摊余成本所需要的是( )。

A．扣除偿还的本金

B．加上或减去采用实际利率法将该初始确认金额与到期日金额之间的差额进行摊销形成的累计摊销额

C．扣除已发生的减值损失

D．无需调整

答案

参考答案：D

解析： 金融资产或金融负债的摊余成本指该金融资产或金融负债的初始确认金额经以下调整后的结果：(1)扣除偿还的本金；(2)加上或减去采用实际利率法将该初始确认金额与到期日金额之间的差额进行摊销形成的累计摊销额；(3)扣除已发生的减值损失(仅适用于金融资产)。

写作题

阅读下面的短文,然后按照要求写一篇150词左右的英语短文.

In China, with one or two parents going out to earn money, many children are left in their hometown in the countryside. These children are called “leftover children”. A large number of leftover children have emerged since 1978, and the statistics showed in 2004, the total is 22 million.

Usually their grandparents or their parents’ friends or relatives look after these leftover children. Sometimes they are brought up by one of their parents at home. In most cases, their guardians are not quite educed. To them, making sure that the children are healthy and fed well is the most important task, and that the children are safe and sound is considered to have done a good job. But they seldom care about children’s study, their psychological needs, or mental demands. Neither do they spend some time teaching kids how to develop good habits.

Therefore ,for most of the time, the leftover children can’t get emotional support from their parents, which can result in so many problems.

写作内容

1、以约30个词概括上文的内容

2、然后以约120词就 “如何关心农村留守儿童（leftover children）的成长？”这个话题发表你的看法,并包括以下要点:

（1）农村留守儿童存在的原因是什么？

（2）你认为他们面临的最大困难是什么？

（3）解决留守孩子问题的关键是什么？

（4）提出解决问题的措施。

写作要求

1、你可以使用实例或其它论述方法支持你的论点，也可以参照阅读材料的内容，但不得直接引用原文中的句子。

2、题目自定。
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单项选择题

《报检员证》的有效期为2年，期满之日前______天，报检员应向发证检验检疫机构提出审核申请，同时提交审核申请书。

A．15 B．20 C．30 D．60
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