问题 多项选择题

下列项目中,应通过“资本公积”科目核算的有( )。

A.债务人为股份有限公司时,债务人应当将债权人因放弃债权而享有股份的面值总额作为股本,按应付债务的账面价值与股份面值总额的差额

B.成本法改为权益法核算时在被投资企业中拥有的所有者权益与原投资成本之间的差额

C.用于对外投资的非现金资产的公允价值高于其账面余额的差额

D.转为股本的可转换公司债券的总额与股本面值总额之间的差额

E.被投资企业接受现金捐赠而增加的所有者权益

答案

参考答案:A,D,E

解析: 成本法改为权益法核算时在被投资企业中拥有的所有者权益与原投资成本之间的差额作为股权投资差额;用于对外投资的非现金资产按照非货币性交易处理。

问答题 简答题
阅读理解

任务型阅读。

     阅读下面短文,并根据短文后的要求答题(请注意问题后的词数要求)。

    [1]Losing weight is hard enough. Keeping it off is even

harder. Now a new study by researchers at Penn State suggests

that the techniques that work for losing weight aren't

necessarily the same as those that help keep you slim.

    [2]First the researchers surveyed over 1,100 people who

had achieved significant weight loss and maintained ( 维持) it.

The researchers identified 36 weight-loss and weight-

maintenance practices that at least 10% of the group used.

   [3]Then the researchers conducted a national telephone

survey of overweight people who had tried to lose weight and

keep it off with varying success: about 11% reported

successfully losing weight, and 21% were able to maintain that

loss for at least a year.

     [4] The survey found people who ____ did so by

participating in weight loss programs, cutting back on sugar,

eating healthy snacks, not skipping meals and participating in

different types of exercise.

      [5]Still,say many nutrition and obesity experts. The basic

principles of weight loss and maintenance are the same; you

have to eat a healthy diet and increase your exercise. People

who lose weight and keep it off tend to eat significantly

healthier foods and do a lot more exercise than the average

American.

    [6] But what may maintain between weight-loss and

maintenance is a person's attitude; rather than focusing on

actively losing weight in the short term. People have to start

focusing on long-term, permanent lifestyle changes and

behaviors, if they want to maintain the weight that's been lost.

The key to success, experts agree, is motivation, not

necessarily the particulars of your weight-loss program.

1. How does the author introduce the topic of the text? (no more than 8 words)

_______________________________________________________________

2. Fill in the blank in Paragraph 4 with proper words. (no more than 5 words)

________________________________________________________________

3. What is the most important about keeping weight off successfully according to

     the experts? (no more than 3 words)

________________________________________________________________

4.What do experts say about weight loss and maintenance? (no more than 10 words)

_________________________________________________________________

5. What is the main idea of the text?  (no more than 8 words)

_________________________________________________________________