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

第三部分:阅读理解(共20小题,每题2分)

Bamboo (竹子) is one of nature’s (自然) most surprising plants. Many people call this plant a tree, but it is a kind of grass.

Like other kinds of grass, a bamboo plant may be cut very low to the ground, but it will grow back very quickly. A Japanese scientist reported one bamboo plant which grew 1.5 meters (4 feet) in 24 hours! Bamboo grows almost everywhere in the world except Europe. There are more than 1, 000 kinds of bamboo.

Not all bamboo looks the same. Some bamboo plants are very thin. They may only grow to be a few centimeters wide while others may grow to more than 30 centimeters (1 foot) across. This plant also comes in different colors, from yellow to black to green.

Bamboo has been used to make many things such as hats and kitchen tools(厨房用具). Because it is strong, bamboo is also used to build buildings.

Many Asian countries have used bamboo for hundreds of years. They often use bamboo for buildings and supporting (支撑) new buildings and bridges while they are being built.

In Africa, poor farmers are taught how to find water using bamboo. These African countries need cheap way to find water because they have no money, and their fields often die from no rain and no water.Bamboo pipes (管子) help poor farmers bring water to their thirsty fields without spending a lot of money.

1.How is bamboo like grass?

A.It grows quickly. B.It’s wood.    C.it is easy to cut.  D.It is very thin.

2.Though you can see bamboo everywhere, it doesn’t grow      .

A.in China      B.in Europe C.on mountains   D.in Africa

2.Why is bamboo used by African poor farmers? Because       .

A.it is cheap B.it has different colors  C.it is strong   D.it has been used by Asians

3.In Asia, bamboo has been used for     .

A.a short time                    B.many thousands of years

C.many hundreds of years          D.about 100 years

多项选择题