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问题 单项选择题

企业出售取得流通权的非流通股时，按照收到的金额，借记“银行存款”科目，按照出售股份部分所对应的长期股权投资账面价值，贷记“长期股权投资”科目，按其差额，贷记或借记“投资收益”科目。同时，按应结转股权分置流通权成本时的会计处理正确的是( )。

A．借记“长期股权投资”科目，贷记“投资收益”科目

B．借记“投资收益”科目，贷记“长期股权投资”科目

C．借记“股权分置流通权”科目，贷记“投资收益”科目

D．借记“投资收益”科目，贷记“股权分置流通权”科目

答案

参考答案：D

解析： 企业取得的流通权，平时不进行结转，一般也不计提减值准备，待取得流通权的非流通股出售时，再按出售的部分按比例予以结转。企业出售取得流通权的非流通股时，按照收到的金额，借记“银行存款”科目，按照出售股份部分所对应的长期股权投资账面价值，贷记“长期股权投资”科目，按其差额，贷记或借记“投资收益”科目。同时，按应结转的股权分置流通权成本，借记“投资收益”科目，贷记“股权分置流通权”科目。

阅读理解

Westerners think that the education ways in many Chinese families are hard to understand. Here are some examples.

Many children in China are looked after by their grandfathers and grandmothers because their parents are busy. But children need to stay and communicate with their parents.

Parents pay no attention to the rights (权利) of children. Parents should knock at the door before they go into the room of their children. (1)They shouldn’t move their children’s things before they agree. Parents should communicate with children and respect (尊重) the rights and decisions of them. Children who are not respected also do not know how to respect others.

(2) Parents often          their children          others. Most Chinese parents want their children to be successful, because it can save the parents’ face. Parents often say “You see somebody else is studying hard, what good grades they have, and what prizes they get”. This is the worst thing. It will only bring the child much harm and pain.

Many children are made to do what their parents expect, though they do not like it. For example, parents ask their children to learn to play the piano or go abroad. It should be decided by children themselves.

The more hard-working, the better. Many parents think school performance is everything. In fact, the integrated（综合）ability is so important that it will affect children all their lives.

小题1:将（1）句译成中文。

小题2:在（2）句的空白处分别填入一个适当的词使句意完整、上下文通顺。

小题3:回答问题：Why are many children looked after by their grandparents in China?

小题4:在文中找出与Children themselves should make a decision about it.意思相近的句子，并将它写在答题卡上。

小题5:在文中找出最能表达该短文主题的句子，并将它写在答题卡上。
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单项选择题

某儿童所得的比例智商为90，表明其智力发展( )。

A．正常

B．迟缓

C．超常

D．都不对
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