问题 单项选择题

某股份有限公司于2009年3月30日以每股12元的价格购入某上市公司股票50万股,作为交易性金融资产核算。购买该股票另外支付手续费等10万元。2009年5月25日,收到该上市公司按每股0.5元发放的现金股利。2009年12月31日该股票的市价为每股10元。2009年12月31日该股票投资的账面余额为( )万元。

A.500

B.575

C.585

D.610

答案

参考答案:A

解析: 交易性金融资产的期末余额应该等于交易性金融资产的公允价值。本题中,2009年12月31日交易性金融资产的账面余额=10×50=500(万元)。

选择题
阅读理解

阅读理解

      I live in the land of Disney, Hollywood and year - round sun. You may think People ,n such an

attractive, fun - filled place are happier than others. If so you have some mistaken ideas about the

nature of happiness.

      Many intelligent people still think fun equals happiness. The truth is that fun and happiness have

little or nothing in common. Fun is what we experience during an act. Happiness is what we experience

after an act. It is a deep, long-lasting emotion.

      Going to an amusement park or a ball game, watching a movie or television are fun activities that

help us relax, temporally forget our problems and maybe even laugh. But they do not bring happiness,

because their positive effects end when the fun ends.

      I have often thought that if Hollywood stars have a role to play, it is to teach us that happiness has

nothing to do with fun. They have constant access to exciting parties, fancy cars, expensive homes,

everything that spells "happiness" But in memoir(回忆录) after memoir, they expose Ac unhappiness

hidden beneath all their fun: depression, alcoholism, drug addiction, broken marriages and loneliness.

      Ask a bachelor why he resists marriage even though he finds dating to be less and less satisfying.

If he is honest, he will tell you that he is afraid of making a commitment. For commitment is in fact quite

painful. The single life is filled with fun, adventure and excitement. Marriage has such moments, but they

are not its most distinguishing features.

     Similarly, couples that choose not to have children are deciding in favor of painless fun over painful

happiness. They can dine out whenever they want and sleep as late as they want. Couples with babies

are lucky to get a whole night' s sleep. I don't know any parent who would choose the word fun to

describe raising children.

      Understanding and accepting that true happiness has nothing to do with fun is one of the most

liberating realizations we can ever come to. It liberates time: now we can devote more hours to activities

that can truly increase our happiness. It liberates money: buying that new car or those fancy clothes that

will do nothing to increase our happiness now seems pointless. And it frees us from envy: we now

understand that all those rich and famous people we were so sure are happy because they are always

having so much fun actually may not be happy at all.

1. What is the passage mainly about?

A. Fun and happiness.

B. Success and satisfaction.

C. Marriage and commitment.

D. Entertainment and responsibility.

 

2. The author probably agrees that ____.

A. fun creates long - lasting satisfaction

B. long - standing fun may lead to happiness

C. fun is short-lived while happiness is long-lasting

D. fun provides enjoyment while pain leads to happiness

3. What does the author think of marriage?

A. It ends in pain.              

B. It means commitment.

C. It affords greater fun.          

D. It leads to raising children.

4. If one gets the real meaning of happiness, he ____.

A. will start a business          

B. won' t place too much value on money

C. will seek for freedom        

D. won't devote himself to his family