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问题 问答题

2007年3月至5月，甲上市公司发生的交易性金融资产业务如下：
(1)3月1日，向D证券公司划出投资款1000万元，款项已通过开户行转入D证券公司银行账户。
(2)3月2日；委托D证券公司购入A上市公司股票100万股，每股8元，另发生相关的交易费用2万元，并将该股票划分为交易性金融资产。
(3)3月31日，该股票在证券交易所的收盘价格为每股7.70元。
(4)4月30日，该股票在证券交易所的收盘价格为每股8.10元。
(5)5月10日，将所持有的该股票全部出售，所得价款825万元，已存入银行。假定不考虑相关税费。
要求：逐笔编制甲上市公司上述业务的会计公录。
(会计科目要求写出明细科目，答案中的金额单位用万元表示)

答案

参考答案：(1)借：其他货币资金——存出投资款 1 000
贷：银行存款 1 000
(2)借：交易性金融资产——成本 800
投资收益 2
贷：其他货币资金——存出投资款 802
贷：其他货币资金——存出投资款 802
(3)借：公允价值变动损益 30(800-100×7.7)
贷：交易性金融资产——公允价值变动 30
(4)借：交易性金融资产——公允价值变动 40(8.1×100-7.7×100)
贷：公允价值变动损益 40
(5)借：银行存款 825
贷：交易性金融资产——成本 800
——公允价值变动 10
投资收益 15
借：公允价值变动损益 10
贷：投资收益 10

阅读理解

阅读理解

       All around the world, people drink tea. But tea does not mean the same thing to everyone. In different countries, people have very different ideas about drinking tea.        In China, for example, people always

drink tea when they are getting together. They drink it at any time of the day at homes or in the teahouses. They prefer plain tea, with nothing else in it.       

       Tea is also important in Japan. The Japanese have a special（特殊）way of serving tea called tea

ceremony（茶道）.It is very old and full of meaning. Everything must be done in a special way in the

ceremony. There is even a special room for it in Japanese homes.       

       Another tea-drinking country is England. In England, the late afternoon is “tea time”. Almost everyone has a cup of tea then. The English usually make tea in a teapot and drink it with milk and sugar. They

also eat cakes, cookies and a few sandwiches at tea time. This is the so-called “Afternoon Tea” in

Britain.       

       In the United States, people drink tea mostly for breakfast of after meals. Americans usually use tea

bags to make their tea. Tea bags are faster and easier than making tea in teapots. In summer, many

Americans drink cold tea-“iced tea”. Sometimes they drink canned iced tea, just as soda.

1. Tea is popular             .

A. all around the world  

B. only in the United States  

C. only in English-speaking countries  

D. in Japan, China and other Asian countries

2. The Chinese drink tea             .

A. for breakfast                  

B. at any time of the day  

C. only in teahouses      

D. in a special ceremony

3. The English like to drink their tea             .

A. in a special room              

B. with dinner  

C. while they eat cakes and cookies      

D. when they are free

4. “They prefer plain tea, with nothing else in it.” The word “plain” here means              .

A. 朴素的      

B. 平坦的      

C. 单纯的        

D. 直率的

5. In this passage, which country’s way of drinking tea isn’t mentioned（提及）？

A. England  

B. America  

C. Japan  

D. India

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选择题

下列现象是由地球自转产生的是（　　）

A．昼夜交替

B．四季变化

C．昼夜长短变化

D．五带划分
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