问题 单项选择题

国内甲公司的记账本位币为人民币。2012年12月5日以每股7港元的价格购入乙公司的H股10000股作为交易性金融资产,当日汇率为1港元=1元人民币,款项已支付。2012年12月31日,当月购入的乙公司H股的市价变为每股8元,当日汇率为1港元=0.9元人民币。假定不考虑相关税费的影响。甲公司2012年12月31日应确认的公允价值变动损益为______元。

A.2000
B.1000
C.0 D.-1000
E.-2000

答案

参考答案:A

解析:应确认的公允价值变动损益=10000×8×0.9-10000×7×1=2000(元)。

选择题
阅读理解

Bill Clinton was born on Aug.19,1946.Three months before his birth,his father had died when driving home to his pregnant wife,Virginia,he went off a high way,was thrown from the car and drowned in a river.

When Bill was 4,his mother remarried Roger Clinton.And there were always troubles:a sometimes voilent,alcoholic stepfather and a half-brother.Only one year after the marriage,the drunken stepfather fired a shotgun at the ceiling to keep his bride and stepson from leaving the house.Virginia was very much frightened.So Roger Clinton beat Virginia from time to time.But teenager Clinton played a role of protector of his mother bravely.The stepfater never laid another band on Virginia.

In high school,he was very good at Latin and maths.He also played saxophone in the hand.At age 16,as a member of a youth group,Clinton met President John F.Kennedy at the White House,it led him to the life of public service.Once he set his mind to do something,he did not give up.He was elected governor of Arkansas at the age of 32.

Clinton has said he ran for president to make the country a better place for people like Chelsea,his daughter.He did win.At the age of 46,he became the third youngest president in the nation's history.

小题1:When this passage was published,Clinton was_________.

A.governor of Arkansas                                    B.a famous professor

C.President of U.S.A.                                       D.President of a university

小题2:Clinton's own father died_________.

A.before Clinton was born

B.after Clinton was born

C.from drinking too much brandy

D.when Clinton's mother was giving birth小题3:Clinton protected his mother by_________.

A.fighting against his stepfather

B.beating his stepfather

C.having long talks with his stepfather

D.the means we don't know小题4:The word “it” in “It led him to the life of public service”refers to_________.

A.Clinton's high school education

B.becoming a member of a youth group

C.Clinton's visiting President Kennedy

D.doing public service