问题 单项选择题

下列各项涉及交易费用会计处理的表述中,正确的为()。

A.购买子公司股权发生的审计评估等中介费用直接计入长期股权投资成本

B.定向增发普通股支付的券商手续费直接计入当期损益

C.购买交易性金融资产发生的手续费直接计入当期损益

D.购买持有至到期投资发生的手续费直接计入当期损益

答案

参考答案:C

解析:选项A,应计入当期损益;选项B,应计入权益性证券的初始计量金额(即冲减资本公积);选项D,应计入持有至到期投资的初始成本。

阅读理解

London: It’s well known that Charles Darwin’s famous theory of evolution annoyed many people because it was against the Biblical view of creation. But few know that it also created problems for Darwin at home with his deeply religious wife, Emma.

“Darwin held back the publication of On the Origin of Species to avoid offending (触怒) his wife,” says Ruth Padel, the naturalist’s great – great – granddaughter. “Emma told him that he seemed to be putting God further and further off”, Padel says in her north London home. “But they talked it through, and Emma once said, ‘Don’t change any of your ideas for fear of hurting me.’”

As the world celebrates the 200th birthday of the man who changed scientific thought forever and the 150th anniversary of his book today, even his opponents admitted he was a giant figure.

Though opposition to his theory continues, it is the elegant explanation of how species evolutes through natural selection that makes his 200th birthday such a major event.

More than 300 celebrations have been planned in Britain alone, where Darwin's face graces (使增光)the 10-pound bill along with that of Queen Elizabeth II.

Shrewsbury, the central England town where Darwin was born and raised, is holding a month-long festival for its most famous son. Down House, his former home near London, will hold a permanent exhibition recreating some of his most famous experiments.

Many more events have been planned all over the world.

What would he be doing if he were alive today? Padel thinks he would properly be studying DNA and the immune system.

小题1:The main purpose of the author is          .

A.to say something about Darwin and his wife

B.to introduce Charles Darwin and his theory of evolution

C.to sing high praise for the book On the Origin of Species

D.to report some celebrations of Darwin’s 200th birthday and the 150th anniversary of his books小题2:Which of the statements is NOT true based on the passage?

A.Everyone agrees with Darwin now.

B.Darwin was brought up in Shrewsbury.

C.Emma was not really fond of his theory.

D.Darwin was very interested in living things.小题3:The underlined phrase “held back” in the second paragraph probably means        .

A.prevented from

B.kept a secret

C.cared about

D.put off小题4:It can be inferred that the passage is most probably          .

A.a scientific report

B.a news report

C.an English composition

D.a text

单项选择题