问题 多项选择题

下列各项中,不应计入资本公积的有( )。

A.长期股权投资采用权益法核算时,投资方按持股比例计算的应享有被投资企业除净损益外的其他权益的变动部分

B.采用债务转为资本方式进行债务重组时,债务人应付债务账面价值高于债权人应享有股权份额的部分

C.售后租回交易形成经营租赁的情况下,所售资产的售价超过其账面价值的差额部分

D.长期股权投资采用成本法核算下,被投资企业产生的汇兑差额

E.可供出售金融资产公允价值发生变动的处理

答案

参考答案:B,C,E

解析: 选项B,应作为债务重组利得计入营业外收入;选项C,售后租回交易无论是形成经营租赁还是形成融资租赁,所售资产的售价与其账面价值的差额均应计入递延收益;选项E,成本法下长期股权投资不根据被投资单位所有者权益的变动而作调整。

听力题

第二卷(非选择题,共55分)

第三部分:写作(共三节,满分55分)

第一节:单词拼写(共10小题:每小题1分吗,满分10分)

根据下列句子及所给汉语注注释,在句子右边的横线上,写出空缺处各单词的完全形式(没空只写一词)

66.Junk food is food that has a lot of ________ (卡路里)but few nutrients, vitamins and minerals. 66. _________

67. People who celebrate Kwanzaa can enjoy the spirit of holidays without all the              67. ________

68.I took my ______(电容器) to a shed in the fields where I could do my experiment.     68 _________          

69.Earthquake are________(极其) difficult to predict.                                69 _________           

70.The teacher stopped to drink some water and then she___(继续)to give her lessons.      70.________ 

71.What are the ________(原则) of the Spring Festival?                  71. __________         

72.This new model is of high ________ (质量)but it is not expensive     72.__________        

73.He paused, waiting for her to_______(领会)the information.          73. __________        

74.Of all the resources on earth, nothing is as________(珍贵)as a drop of water. 74,_________         

75.On Peace Day, no fightings and_________(冲突) are allowed.                  75. _______        

单项选择题