下列各项中，不影响利润总额的是( )。A．出租机器设备取得的_爱下问搜题

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问题单项选择题

下列各项中，不影响利润总额的是( )。

A．出租机器设备取得的收益
B．出售可供出售金融资产结转的资本公积
C．处置固定资产产生的净收益
D．自用房地产转换为采用公允价值模式计量的投资性房地产，转换日公允价值大于账面价值的差额

答案

参考答案：D

解析：选项D，应记入“资本公积—其他资本公积”科目。

完形填空

My mother used to ask me what was the most important part of the body. Through the years I would believe         I thought was the correct answer. When I was younger, I thought         was very important to us as humans, so I said, “My ears, Mommy”. She said, “No. Many people are       . But you keep thinking about it and I will ask you again soon,”
Several years passed         she asked me again. For I had often thought of the correct answer, so this time I told her, “Mommy, sight is very important to everybody, so it         be our eyes”. She looked at me and told me, “You are learning fast, but the answer is not correct because there are many people who are blind.”
Over the years, Mother asked me a couple more        and always her answer was, “No, but you are getting        every year, my child.” Then last year, my grandpa died. Everybody was crying when it was our         to say our final good-bye to Grandpa. Mom asked me, “Do you know the most important body part yet, my dear?”
I was         when she asked me this now. I always thought this was a        between her and me. She saw the puzzlement (疑惑)on my face and told me, “This question is very important. It          that you have really lived your life.” I saw her eyes well up with tears. She said, “My dear, the most important body part is your       ”. I asked, “Is it because it        your head?” She replied, “No, it is because a crying friend or loved one can rest his head on it. I only hope that you have enough friends that you will have a shoulder to cry       when you need it.” Then and there I knew the most important body part is not a selfish (自私的）one. It is sympathetic (同情）to the pain of       .

B．disappointed

单项选择题

10岁男孩，不慎跌下时，上肢外展，手掌先着地，跌伤后肘部肿痛，功能障碍。检查肘部明显畸形，肘关节固定于半伸位，肘后隆起，皮下青紫，压痛明显，最大可能诊断是（）。

A.尺骨鹰嘴骨折

B.伸直型肱骨髁上骨折

C.肘关节后脱位

D.肘部挫伤

E.肘关节前脱位