问题 多项选择题

2012年5月10日,甲公司以620万元(含已宣告但尚未领取的现金股利20万元)购入乙公司股票200万股作为交易性金融资产,另支付手续费6万元。5月30日,甲公司收到现金股利20万元。2012年6月30日,该股票每股市价为3.2元。2012年8月10日,乙公司宣告分派现金股利,每股0.20元。8月20日,甲公司收到分派的现金股利。至12月31日,甲公司仍持有该交易性金融资产,期末每股市价为3.6元。2013年1月3日甲公司以630万元出售该交易性金融资产。假定甲公司每年6月30日和12月31日对外提供财务报告。
要求:根据上述资料,不考虑其他因素,分析回答下列小题。
(答案中分录金额单位用万元表示)

关于甲公司2012年交易性金融资产的会计处理,下列各项中正确的是______。

A.2012年8月10日应确认投资收益40万元

B.2012年8月10日应冲减交易性金融资产成本40万元

C.2012年度应确认公允价值变动损益80万元

D.2012年度应确认公允价值变动损益120万元

答案

参考答案:A,D

判断题
阅读理解

第三部分:阅读理解(共20小题;每小题2分,满分40分)

阅读下列短文,从每题所给的四个选项(A、B、C和D)中,选出最佳选项,并在答题卡上将该项涂黑

A

The old man walked slowly into the restaurant. With head tilted, and shoulders bent forward he leaned on his trusty stick with each unhurried step. His torn cloth jacket, patched trousers, worn out shoes, and warm personality made him stand out from the usual Saturday morning breakfast crowd. He stopped, turned with his whole body, and winked at a little girl seated by the door. She flashed a big smile right back at him.

A young waitress named Mary watched him walk toward a table by the window. She ran over to him, and said, "Here, Sir. Let me give you a hand with that chair." She pulled the chair away from the table. Steadying him with one arm, she helped him move in front of the chair, and get comfortably seated. Then she moved the table up close to him, and leaned his stick against the table where he could reach it.

In a soft, clear voice he said, "Thank you, Miss. And bless you for your kind gestures."

"You're welcome, Sir." She replied. "And my name is Mary. I'll be back in a moment, and if you need anything at all in the mean time, just wave at me!"

After he had finished a hearty meal, Mary brought him the change from his ticket. He left it on the table. She helped him and walked with him to the front door. Holding the door open for him, she said, "Come back and see us, Sir!" He turned and nodded a thank-you. "You are very kind." he said softly, smiling.

When Mary went to clean his table, she almost fainted. Under his plate she found a business card, and a note scribbled on a napkin. Under the napkin was a one-hundred-dollar bill.       

The note on the napkin read, "Dear Mary, I respect you very much, and you respect yourself too. It shows by the way you treat others. You have found the secret of happiness. Your kind gestures will shine through those who meet you."

The man she had waited on was the owner of the restaurant where she worked. This was the first time that she, or any of his employees had ever seen him in person.

56.The old man left $ 100 under the napkin because he ____.

A.was grateful for Mary's kindness

B.wanted to encourage Mary to do more good deeds

C.appreciated Mary's kindness and work attitude

D.thought highly of the tasty meal in the restaurant

57.What do we know about Mary and the old man?

A.Mary knew who the old man was from the note.

B.Mary recognized the old man when she served him.

C.The old man intended to have Mary as his secretary.

D.It was the first time that Mary had seen her boss in the flesh.

58.It can be inferred that the old man went to the restaurant to ____.

A.have a good meal              B.enjoy good service

C.have an on-site visit            D.show his generosity

59.The passage is developed mainly by ____.

A.following the order of space      B.following the order of events

C.making comparisons             D.providing examples

60.The best title of the passage would be ____.

A.Employer and Employee         B.The Secret of Happiness

C.A Gift from the Manager         D.Good Service in the Restaurant