甲公司为房地产开发企业，2013年年初有一项对外出租的建筑物，作_爱下问搜题

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问题单项选择题

甲公司为房地产开发企业，2013年年初有一项对外出租的建筑物，作为投资性房地产核算，资产负债表列示金额为1200万元（其中，建筑物原价为1700万元，已累计计提折旧200万元，已计提减值准备300万元）。甲公司对投资性房地产采用成本模式进行后续计量。当年9月30日该投资性房地产租赁期满收回，甲公司准备待其增值后对外出售。9月30日该项建筑物的公允价值为1300万元，假定不考虑转换当年的折旧和减值等因素，下列会计处理正确的是（）。

A.租赁期满，投资性房地产转为存货项目，并按照1300万元入账

B.转换日应与投资性房地产相关科目对应结转，借记"开发产品"科目1500万元，同时贷记"存货跌价准备"300万元

C.转换日投资性房地产应贷记的金额为1300万元，公允价值与账面价值的差额计入公允价值变动损益

D.本年末存货项目应列示的金额为1200万元

答案

参考答案：D

解析：成本模式计量的投资性房地产转为非投资性房地产，应按账面价值确定非投资性房地产的入账价值，但如果转换为存货，投资性房地产的减值准备不能对应结转至存货跌价准备。参考分录：借：开发产品 1200 投资性房地产减值准备 300 投资性房地产累计折旧 200 贷：投资性房地产 1700 选项D正确。

单项选择题

桌上放着一块矿石，老师让A、B、C三个学生辨认。A说：“这不是铁，也不是铅。”B说：“这不是铁，而是铜。”C说：“这不是铜，而是铁。”老师最后说：“三个人中，有一个人的两个判断都对；另一个人的两个判断都错；还有一个人的两个判断一对一错。”根据这样的条件，下面哪项为真

A．这块矿石是铁矿
B．这块矿石是铜矿
C．这块矿石是铅矿
D．这块矿石是锡矿

完形填空

Wishing to encourage her young son’s progress on the piano, a mother took her boy to a Paderewski concert. After they were 1 , the mother spotted a friend in the audience and walked down the passage to greet her.
Seizing the 2 to explore the wonders of the concert hall, the little boy rose and 3__ explored his way through a door marked “NO ADMITTANCE.” When the house lights dimmed and the concert was about to begin, the mother returned to her seat and 4 that the child was missing.
Suddenly, the curtains parted and spotlights focused on the impressive Steinway on stage. In __5 , the mother saw her little boy sitting at the key-board, 6__ picking out Twinkle, Twinkle Little Star.
At that moment, the great piano master made his 7 , quickly moved to the piano, and __8 in the boy’s ear, “Don’t quit. Keep playing.”
Then 9 over, Paderewski reached down with his left hand and began filling in a bass part. Soon his right arm reached around to the other side of the child and he added a running obbligato (伴奏). Together, the old master and the young novice (beginner) transformed a frightening situation into a wonderfully 10 experience. The audience was strongly 11 .
That’s the way it is in life. What we can accomplish on our own is hardly 12 . We try our best, but the 13 aren’t exactly graceful flowing music. But when we trust in the hands of a Greater Power, our life’s work 14 can be beautiful.
Next time you set out to 15 great achievements, listen carefully. You can hear the voice of the Master, whispering in your ear, “Don’t quit. Keep playing.”

C．opportunity

B．occasionally

C．fortunately

B．disappearance

C．arrangement

C．unimportant

D．fortunately