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( )科目。
A．资本公积
B．投资收益
C．资产减值损失
D．营业外收入
参考答案：C
解析： 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确认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 (资产减值损失)。
I used to live selfishly, I should admit. But one moment changed me. I was on my lunch break and had ___ the office to get something to eat. On the way，I __a busker(街头艺人)，with a hat in front of him. I had some ___ in my pocket，but I would not give them to him, thinking to myself he would __ use the money to feed his addiction to drugs or alcohol. He___ like that type— young and ragged. ___ what was I going to spend the money on? Only to feed my addiction to Coca-Cola or chocolate! I then ___ I had no right to place myself above ___ just because he was busking. I ___ and dropped all the coins into his __，and he smiled at me. I watched for a while. As ___ as it sounds，I expected something more to come from that moment—a feeling of ___ or satisfaction, for example. But nothing happened. ___ ,I walked off. “It proved to be a waste of __ .”I thought. On my way home at the end of the ___ , I saw the busker again and he was __ .I watched him pick up the hat and walk __ a cafe counter. There he poured the ___ contents into a tin collecting __ an earthquake fundraising(募捐) event. He was busking for charity! Now I donate any ___ I have to charity tins and enjoy the feeling of giving.
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