问题 多项选择题

下列有关可供出售债券投资业务的会计处理中,正确的有()。

A.可供出售债券投资应当按取得时的公允价值作为初始确认金额,相关交易费用计入当期投资损益

B.购买可供出售债券投资支付的价款中包含的已到付息期但尚未领取的利息,单独确认为应收利息

C.可供出售债券投资持有期间取得的利息,计入当期投资收益

D.可供出售债券投资在资产负债表日的公允价值高于其账面余额的差额,计入资本公积

E.已确认减值损失的可供出售债券投资在随后的会计期间公允价值上升的,应在原已计提的减值准备金额内转回,并冲减资产减值损失

答案

参考答案:B, C, D, E

解析:

取得可供出售金融资产时,支付的相关交易费用应计入投资成本。

阅读理解

Eco City Farms are becoming more popular in cities and towns around the Unites States.

Eco City Farms in Edmonton, Maryland, is located near shopping centers, car repair shops and homes. The neighborhood is a working-class community. People do not have very much money. And they have limited access to fresh food in markets.

Over the past two years, the farm has attracted volunteers form the community like Marcy Clark. She schools her four children at home. On a recent day she brought them to Eco City Farms for a lesson, her son Alston Clark thinks his experience is very valuable. “I like coming out here,” he says, “You know, you connect with the earth, where your food comes from. You appreciate the food a little bit more.”

Margaret Morgan started Eco City Farms. She thinks of it as a place where people can learn to live healthier lives. “Growing food in a community brings people together, ”she continues, “Every piece of what we do here is a demonstration (范例) to show people everything about how to have an eco-friendly community.” she says. From the Eco City Farms people come to know that they are not only growing food and raising chickens and bees, but improving the soil with compost (肥料) made from food waste.

Eco City Farms is an experimental operation. The farm gets its power not from the local electricity networks, but from the sun with solar panels (板). In winter, the green house use a geothermal (地热) system.

Vegetables can be grown all year. So once a week, all winter long, neighbors like Chris Moss and her three children bike to the farm to pick up a share of the harvest.

“I like eating the vegetables” say five-year-old Owen Moss.

小题1:What is mainly talked about in the passage?

A.Eco City Farms save a lot of energy.

B.Eco City Farms are influencing community life.

C.Eco City Farms helps the working-class live better.

D.Eco City Farms are gaining popularity.小题2:What is the author’s attitude toward Eco City Farms?

A.Enthusiastic.

B.Disappointed.

C.Surprised.

D.Doubtful.小题3:According to the passage, Eco City Farms are close to the following places EXCEPT______.

A.shopping centers

B.car repair shops

C.fast-food restaurants

D.working-class community小题4:In which of a newspaper can you most probably read this article?

A.People.

B.Travel.

C.Environment.

D.Education.

单项选择题