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问题 多项选择题

关于股权投资持有期间确认的应收股利，应确认为投资收益的有（）。

A.交易性金融资产

B.可供出售金融资产

C.成本法核算的长期股权投资

D.权益法核算的长期股权投资

答案

参考答案：A, B, C

解析：选项D，权益法核算的长期股权投资，被投资方宣告发放现金股利，投资方应按份额确认应收股利，同时调减长期股权投资成本，不确认投资收益。

改错题

短文改错

It was my 18th birthday yesterday. As the age is special for our teenagers, so my parents held a birthday party for me at home. With my parents and some of my good friends attend my birthday party, I really had unforgettable experience. We sang songs, dancing and played games together. We all enjoyed ourselves very much. During the party, my parent told me that from then on I was no longer a child and an adult. They also said I should be more independent and responsibly. Hearing their words, I was greatly encouraged. It was just in that moment when I felt I was a grown-up
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名词解释

肝胆
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