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问题 单项选择题

下列各项中，不在“所有者权益变动表”中单独填列的是( )。

A．公允价值变动收益

B．可供出售金融资产公允价值变动净额

C．与计入所有者权益项目相关的所得税影响

D．股份支付计入所有者权益的金额

答案

参考答案：A

解析： “公允价值变动收益”是利润表中的独立项目。本题涉及“所有者权益变动表”的填列。考生应熟记“所有者权益变动表”和“利润表”的构成项目及其填列方法。

补全对话，情景问答
把下列B栏中的对话和A栏中的对话匹配起来。
                             (A)
( )1. Have you got a dictionary?
( )2. Where is your mother?
( )3. Are there any girls over there?
( )4. Can you ride a horse?
( )5. How old is your brother?
( )6. Are you from England?
( )7. What's your sister's name?
( )8. Are the girls your friends?
( )9. What's in the desk?
( )10. Is your father a teacher or a doctor?

                              (B)
A. No, I can't. But I can ride a bike.
B. She is in the garden.
C. No, there aren't.
D. He is 15 years old.
E. Yes, I have.
F. Her name is Meimei.
G. There is a dictionary.
H. Yes, I am.
I. He's a teacher.
J. Yes, they are.
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单项选择题

以下哪一项污染行为由公安部门监督管理？（）

A.楼上住户大音量卡拉OK声音持续不断

B.船舶鸣笛持续产生的噪音不断

C.城市污水管网破损导致污水横流

D.工厂生产产生的噪音持续不断
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