问题 单项选择题

(二)


20×0年2月5日,甲公司资产管理部门建议管理层将一闲置办公楼用于出租。20×0年2月15日,董事会批准关于出租办公楼的方案并明确出租办公楼的意图在短期内不会发生变化。当日,办公楼的成本为3600万元,已计提折旧为2500万元,未计提减值准备,公允价值为2400万元,甲公司采用公允价值模式对投资性房地产进行后续计量。20×0年2月20日,甲公司与承租方签订办公楼租赁合同,租赁期为自20×0年3月1日起2年,年租金为360万元。办公楼20×0年12月31日的公允价值为2600万元,20×1年12月31日的公允价值为2640万元。20×2年3月1日,甲公司收回租赁期届满的办公楼并对外出售,取得价款2800万元。
要求:根据上述资料,不考虑其他因素,回答下列问题。

甲公司将自用房地产转换为投资性房地产的时点是( )。

A.20×0年2月5日
B.20×0年2月15日
C.20×0年2月20日
D.20×0年3月1日

答案

参考答案:B

解析: 本题涉及的是闲置办公楼,闲置办公楼用于经营出租,转为投资性房地产的时点应该是董事会批准相关的议案时。

单项选择题

"I was just like you--I’ thought I was invincible," says Adam Blomberg, standing before 400 students in a darkened auditorium at Miami’s Coral Reef Senior High School. A photo of a bloodied and unconscious teenager, a breathing tube protruding from his mouth, flashes on the wall.

"That was me," he says. There’s a collective gasp before the room grows silent and Blomberg,31, an anesthesiologist who trained at Brigham and Women’s Hospital in Boston, begins the story of what happened one night in February 1995.

He created a presentation illustrating the dangers of behaving irresponsibly in a car, from not buckling up to speeding to driving under the influence of alcohol and drugs. He tracked down photos of teen crash victims from the center’s archives, then incorporated statistics and his own experience. He spoke the first time to a local Boy Scout troop and was soon giving his talk, "A Survivor’s Story," at high schools around the state.

The Blomberg family had reason to celebrate. Adam had fully recovered and was on his way to fulfilling his lifelong dream of becoming a doctor. But in January 2000, Blomberg’s 22-year-old step-brother, Michael, was killed in a crash while driving to his Atlanta home late one night. He wasn’t wearing a seat belt. After the accident, Blomberg stopped telling his story to crowds, racked with guilt over his inability to reach Michael. If Blomberg had failed his own brother, he reasoned, how could he possibly make a difference to a roomful of strangers Requests from schools continued to roll in, but he turned down every one.

Then Blomberg got a call from a high school counselor. As he started into his standard excuse-lack of time—he looked across the room at a stack of thank-you notes from students who had heard him speak. He realized that kids needed to hear what he had to say. He agreed to visit the school and began contacting others on the waiting list for his talks.

Blomberg leaves the school hoping he has changed someone’s behavior. He recalls a letter he received from a student who heard him speak and got into a crash later that same day but was unharmed. " She told me she was wearing her seat belt because of me."

Letters like this reinforce his belief that he survived the accident for a reason. "There are a lot of physicians in the world, and we all save lives," he says. "I have a special opportunity to save lives not just as a doctor but also as a human being.\

What makes him regain his belief in the value of his speeches()

A. Constant invitation calls from schools

B. The death of his stepbrother Blomberg

C. The thank-you letters confirming his speeches’ values

D. Numerous accidents he heard of

单项选择题