问题 单项选择题

下列各项中,不应计入投资收益的是( )。

A.交易性金融资产期末计价时其公允价值低于账面价值的差额

B.采用成本法核算的长期股权投资收到的现金股利

C.取得交易性金融资产时发生的手续费等相关费用

D.用于债务重组的长期股权投资的公众价值高于其账面价值的差额

答案

参考答案:A

解析: 交易性金融资产期末计价时,其公允价值低于账面价值的差额,应当作为公允价值变动损益核算。

阅读理解

阅读理解。

       Most American students have said goodbye to expensive fruits these days. In school, cheaper fruits

  like apples and oranges have taken their place. "People are afraid to spend now and they don't know

  what the future will bring," said Linda Morrow, who owns a shoe and handbag store. In many interviews

  with the Associated Press across the country, Americans talked about their concerns, from worrying

  about small businesses to being anxious about simply making ends meet (维持生计). Samira Marino,

  arestaurant owner in Miami, has found everyone is ordering water instead of juice and more people are

  sharing meals.

       During the financial crisis (金融危机), several of the country's biggest banks have been forced to sell

  or close. This has made lots of Americans afraid to buy expensive goods. The US government agreed on

  a $700 billion plan to try to save the financial market. But no one is sure whether it will help or not.

       The crisis began years ago. Experts (专家) think it was because US banks lend money too easily.

  Last year a lot of people and companies, who borrowed money, have found themselves unable to pay it

  back. This left the banks, as well as the people who put their money in the banks, without money. Since

  the banks borrowed money between themselves and even other countries, the whole world was in

  trouble.

1. Why are people in the US afraid to spend?

A. Because they think it's unnecessary.

B. Because they don't have the habit of spending money.

C. Because they worry about their future.

D. Because they don't have enough money.

2. The underlined word "concerns" probably means _____.

A. worries  

B. situations    

C. hobbies  

D. experiences

3. The third paragraph (段落) mainly tells _____.

A. what it is like in a crisis

B. why there is a crisis

C. the danger of the crisis

D. people can't borrow money from banks

4. Which of the following is right?

A. Many of the country's biggest banks were sold and closed.

B. Linda has found everyone is ordering water instead of juice.

C. Experts think it was easy to borrow money from the banks in US in the past.

D. People are sure that the US plan to save the market will be helpful soon.

5. The best title for the story is "_____".

A. Ways to make ends meet  

B. The money problem facing the world

C. Healthy expensive fruits        

D. The art of borrowing

材料分析题