采用成本法核算长期股权投资时，下列各项中能够引起长期股权投资_爱下问搜题

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问题多项选择题

采用成本法核算长期股权投资时，下列各项中能够引起长期股权投资账面价值发生变动的有（）。

A.被投资单位实现净利润

B.被投资单位发放现金股利

C.投资企业计提长期股权投资减值准备

D.被投资单位以资本公积转增股本

E.被投资企业接受捐赠

答案

参考答案：B, C

解析：在成本法下，被投资单位实现净利润、被投资单位以资本公积转增股本、被投资单位接受捐赠，都不会引起投资企业长期股权投资账面价值发生变动。

阅读理解

	The 16th Asian Games was held from November 12^th to 27^th in 2010 in Guangzhou, China. There were 41 events in the Games. China got 199 gold medals and reached the total medals of 416. Guangzhou was the second Chinese city to host the Asian Games. In 1990 Beijing held the 11th Asian Games.
	Premier Wen Jiabao went to Shanxi province on April 2^nd, 2011. He made a three-day visit to impoverished(穷困的) Luliang. During his visit, he said that farmers’ right（权利）must be protected and he warned(警告) that no land should ever be taken against a farmer’s will(意愿).
	The Beijing-Shanghai High Speed Railway will be put into operation at the end of June, 2011. The journey takes about five hours. The train can reach speeds of up to 380 kilometers an hour. The passenger volume (容量) is expected to reach 160 million a year, marking(标志) a great step in China’s Railway development.

请根据以上信息，选择正确答案，将其标号在答题卡上涂黑。（每小题2分，共10分）
小题1:The 16th Asian Games was held in __________.

小题2:How many gold medals did China get in the 16th Asian Games ?

小题3: ________ went to Shanxi province on April 2^nd, 2011.

B．Our premier

D．A passenger

小题4:Premier Wen Jiabao said that_________ right must be protected.

A．officials’

C．students’

小题5:The Beijing-Shanghai High Speed Railway will be put into operation at the end of _______, 2011.

单项选择题

NAS标准是（）

A.波音公司标准

B.空客公司标准

C.美国海空军标准

D.美国国家航空标准