问题 单项选择题

如果以公允价值模式计量的非货币性资产交换中换出、换入资产的公允价值都能够可靠计量,则下列说法中正确的是()。

A.不涉及补价的,换入资产的成本应以换出资产的账面价值加相关税费计量

B.涉及补价的,支付补价方换入资产的成本应以换出资产的公允价值加上补价和应支付的相关税费计量

C.涉及补价的,收到补价方换入资产的成本应以换出资产的公允价值加上补价和应支付的相关税费计量

D.不涉及补价的,换入资产的成本应以换入资产的账面价值加相关税费计量

答案

参考答案:B

解析:不涉及补价的,换入资产的成本应以换出资产的公允价值加上相关税费计量,所以选项A、D均不正确;涉及补价的,支付补价方换入资产的成本应以换出资产的公允价值加上补价和应支付的相关税费计量,收到补价方换入资产的成本应以换出资产的公允价值减掉补价后加相关税费计量,所以选项B正确,选项C不正确。

阅读理解

(By CCTV correspondent Vanessa Duffy 04/28/2013 08:36)

It’s been eight days since a 7.0-magnitude strong earthquake hit China’s Lushan Ya’an Sichuan Province.How the earthquake has affected one of Sichuan Province’s special residents(居民)—pandas.How are the animals living? And do they have enough food to eat?

There are more than 80 pandas living here at the Chengdu Panda Breeding Base(繁育基地).The quake was felt strongly in Chengdu.Fortunately,all of the pandas here were out on the grounds when the earthquake hit,so they were very safe.

Several days have passed and the earthquake seems to have made no negative(不利的) impact on the pandas.These two baby pandas Chengshuang and Chengdui are playfighting with each other and climbing trees.When they climbed too high,the breeders have to rescue  them from the trees.

The quake zone is not only the home of these pandas,it’s also the source of their food.Fortunately,enough bamboo(竹子) has been stored away in five bamboo storehouses for the pandas,so there are no worries about food supplies.

Wu Kongju,Breeder,Chengdu Panda Breeding Base,said,“When the Wenchuan earthquake happened on May 12,2008,we were unprepared and had a shortage of bamboo.But we’ve been able to handle this earthquake event more smoothly.There are no problems with the food supply.”

小题1:When did the 7.0-magnitude earthquake happen in Lushan Sichuan Province?

A.On April 28,2013

B.On May 12,2008

C.On April 20,2013

D.On May 20,2013小题2:The underlined word “ rescue” in this passage means ______ in Chinese.

A.保存

B.阻止

C.放任

D.营救小题3:How did the Panda Breeding Base deal with the food supply after the earthquake in Wenchan in 2008?

A.They built 5 bamboo storehouses to store food for pandas.

B.They were unprepared and had a shortage of bamboo.

C.They handled this earthquake more smoothly.

D.They let pandas out on the grounds.

问答题 简答题