问题 不定项选择

甲企业对投资性房地产采用公允价值模式计量。甲企业于2010年1月1日以银行存款7000万元购入一幢建筑物用于对外出租,租期为3年,每年12月31日收取租金300万元,营业税税率为5%。2010年12月31日,该幢商品房的公允价值为7300万元,2011年12月31日,该幢商品房的公允价值为7500万元,2012年12月31日,该幢商品房的公允价值为7600万元,2013年1月10日将该幢商品房对外出售,收到7800万元存入银行。

要求:

根据上述资料,回答下题。

根据上述资料,甲企业持有投资性房地产期间,会计处理正确的是()。

A、取得投资性房地产的成本是7000万元

B、2010年末确认投资性房地产公允价值变动收益300万元

C、2011年末确认投资性房地产公允价值变动收益100万元

D、2012年末确认投资性房地产公允价值变动收益200万元

答案

参考答案:A, B

解析:选项C,2011年末,确认投资性房地产公允价值变动收益200万元;选项D,2012年末,确认投资性房地产公允价值变动收益100万元。

阅读理解

阅读理解。

     Scientists who discovered a new way of generating electricity from water say they may have come

across an alternative source of clean energy to rival wind and solar power.

     The breakthrough, which scientists say is the first new way to generate electricity in 160 years, could

lead to batteries that use water instead of poisonous substances.

     The scientists made the discovery when they were investigating what happens when tap water is

forced through extremely narrow glass tubes. Water squeezed down the tubes, each of which was

narrower than a tenth the thickness of a human hair, generating a small electric current that ran the length

of the tube. To produce a larger electric current, the team tried forcing water through a glass water filte

r(滤水器) that contained thousands of narrow channels lined up side by side. "When we took a syringe (注射器) of water and squeezed it through the filter, we got enough power to light a light bulb," said

Larry Kostiuk of the University of Alberta in Canada. "The harder you push the syringe, the more electric

current you get."

     The current is produced because of an effect in the glass tubes. When they are filled with water,

positively charged ions (阳离子) fixed in the tubes are washed away, leaving a slight negative charge on

the glass surface. When water is then forced along the tube, the surface repels negatively charged ions in

the water while positively charged ions are attracted down the tube. The result is a net flow of positively

charged ions that sets up an electric current.

      According to Dr Kostiuk, no one has ever thought to use water to produce electricity in this way.

"The last time someone came up with a way of generating electricity was Michael Faraday in 1839," he

said. "So this is the first new way of generating electricity in 160 years, which is why we are so excited

about it."

     Dr Kostiuk says water batteries might one day be used to power mobile phones and calculators, but

admitted that the engineering challenges might make other applications more realistic. "You'd need to be

sure it wouldn't leak, and you'd need to make sure it wouldn't freeze," he said.

     More likely would be to install the electricity-generating devices where water is already being pumped, such as at city water filtration sites, he said. "It could compete with wind and solar power," he added.

1. What does the passage mainly want to tell us about?

A. A kind of solar power discovered by scientists.

B. A kind of new energy source found in tap water.

C. The breakthrough to generate electricity 160 yeas ago.

D. A kind of new battery invented without poisonous substances.

2. The underlined word "repels" in Paragraph 4 is closest in meaning to _________.

A. rejects      

B. identifies        

C. attracts        

D. rebels

3. Why were the scientists extremely happy about their new discovery?

A. They were the first to find a new way to produce electricity.

B. They could make an electric current to light a light bulb.

C. Their discovery could be used to invent water batteries.

D. Their discovery was made 160 years earlier than Faraday's.

4. What can we infer about potential water batteries?

A. They must be used to power mobile phones and calculators.

B. They have some possible disadvantages like water leaking.

C. They would be needed greatly at city water filtration sites.

D. They would be better than wind and solar power.

单项选择题