下列有关金融资产减值损失的计量，正确的处理方法有（）。
A.对于持有至到期投资，有客观证据表明其发生了减值的，应当根据其账面价值与预计未来现金流量现值之间的差额计算确认减值损失
B.如果可供出售金融资产的公允价值发生较大幅度下降，或在综合考虑各种相关因素后，预期这种下降趋势属于非暂时性的，可以认定该可供出售金融资产已发生减值，应当确认减值损失
C.对于已确认减值损失的可供出售债务工具，在随后的会计期间公允价值已上升且客观上与原减值损失确认后发生的事项有关的，原确认的减值损失应当予以转回，计入当期损益
D.持有至到期投资原确认的减值损失转回时，转回后的账面价值不应当超过假定不计提减值准备情况下该金融资产在转回日的摊余成本
参考答案：A, B, C, D
第二节（共8小题；每小题1分，满分8分） 阅读下面短文。根据短文内容，在表格中第63至第70小题的空格里填上适当的单词，使信息完整。每空填一个词。 Green is an important color in nature. It is the color of grass, the leaves on trees and most growing plants. Sometimes, the word green means young, fresh and growing. Sometimes, it describes something that is not yet ripe or finished. For example, a greenhorn is someone who has no expereince, who is new to a situation. In the 15th century, a greenhorn was a young cow or ox whose horns had not yet developed. A century or so later, a greenhorn was a soldier who had not yet had any experience in battle. By the 18th century, a greenhorn had the meaning it has today. Someone who has the ability to grow plants well is said to have a green thumb. The expression comes from the early 1990s. A person with a green thumb seems to have a magic touch that makes plants grow quickly and well. You might say that the woman next door has a green thumb if her garden continues to grow long after your plants have died. The Green Revolution is the name given some years ago to the development of new kinds of rice and other grains. The new plants produced much larger crops. The Green Revolution was the result of hard work by agricultural scientists who had green thumbs. Green is also the color used to describe the powerful emotion, envy. The green-eyed monster is not a terrible creature from outer space. It is an expression used about four hundred years ago by British writer William Shakespeare in his play “Othello.” It describes the unpleasant feeling a person has when someone else has something he wants. A young man may suffer from the green-eyed monster if his girlfriend begins going out with someone else. Or, that green-eyed monster may affect your friend if you get a pay rise and she does not.
| ||||||||||