问题 单项选择题

甲公司20×7年1月1日购入某公司股票,其取得时的公允价值为550万元,另发生交易费用2万元,甲公司将其划分为交易性金融资产。20×7年1月31日、2月28日和3月31日,其公允价值分别为600万元、530万元和560万元。因该项投资影响甲公司20×7年第一季度利润总额的金额为( )万元。

A.8
B.10
C.30
D.-40

答案

参考答案:A

解析: 按照《企业会计准则第22号——金融工具确认和计量》的规定,划分为交易性的权益性投资期末应当按照公允价值计量,公允价值变动计入当期损益。本题计算为:-2+(560-550)=8(万元)。

单项选择题 A1/A2型题
阅读理解

阅读理解

     Modern life is impossible without travelling. The fastest way to travel is by air. With a modern plane you can travel in one day to places which took a month or more one hundred years ago.

     Travelling by train is slower than by air, but it has its advantages. You can see the country you are

travelling in. Modern trains have comfortable seats and dining cars. They make even the longest journey

enjoyable.

      Some people prefer to travel by sea when it is possible. There are large liners and river boats with

which you can visit many other countries and different places. Travelling by sea is a very pleasant way to

spend a holiday.

     Many people like to travel by car. You can make your own timetable. You can travel three or four

hundred miles or only fifty miles a day, just as you like .You can stop wherever you wish: where there is

something interesting to see, at a good restaurant where you can enjoy a good meal, or a hotel to spend

the night. That is why travelling by car is popular for pleasure trips, while people usually take a train or a

plane when they are travelling on business.

1.From the passage we know that the fastest way to travel is ______

A. by car    

B. by train    

C by plane      

D. by boat

2.If we travel by car, we can____________     .

A. only stop at the destination                            

B. make our own timetable

C.travel to a very far place in several minutes  

D.travel one thousand miles a day.

3.The underlined word "They" in the passage refers to__________________      .

A .modern trains in the country

B. the travelers on modern trains

C. comfortable seats and dining cars

D. the slower ways to travel

4.How many ways to travel are mentioned in the passage?

A. Five    

B. Six      

C. Three        

D. Four

5.The best title of this passage is___________________  .

A. ways to travel          

B. travels    

C. transportation        

D. modern life