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问题 多项选择题

下列各项中，可能计入投资收益的事项有( )。

A．期末长期股权投资账面价值大于可收回金额

B．处置长期股权投资时，结转的资本公积一其他资本公积

C．长期股权投资采用权益法核算时被投资方宣告分派的现金股利

D．处置长期股权投资的净收益

E．长期股权投资采用成本法核算时被投资方宣告分派的现金股利

答案

参考答案：B,D,E

解析： 选项A计入资产减值损失，选项C应该冲减长期股权投资的账面价值。

填空题

五边形ABCDE中，从顶点A最多可引（    ）条对角线，可以把这个五边形分成（    ）个三角形，若一个多边形的边数为n，则从一个顶点最多可引（    ）条对角线。
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写作题

请阅读以下短文，然后以约30词概括短文内容的要点。

Is Failure a Bad Thing?

Failure is what often happens in our life．Students may fail in exams, scientists may fail in their research work, and athletes may fail in competitions．

Although failure happens to everyone, attitudes towards failure are various．Some people don’t think their failure is a very important thing at all．So they pay no attention to it．As a result, they will have the same failure a period later．Some people think themselves are fools and lose their hearts in everything after they get a failure．Consequently, they spend their time and energy on useless things and they may really be fools as they have thought．

Other people are quite different from the two kinds of people mentioned above．Instead of being distressed and lost, they draw a lesson from every failure and become more experienced．After hard work, they will be successful in the end．It is said that failure is the mother of success．Success will be gained after times of failures so long as we are good at drawing a lesson from our failures．

In my opinion, failure is not a bad thing, the really bad thing is taking a failure as failure or even lose our heart after failure．
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