问题 多项选择题

不考虑其他因素,甲公司发生的下列交易事项中,应当按照非货币性资产交换进行会计处理的有()。

A.以对子公司股权投资换入一项投资性物业

B.以本公司生产的产品换入生产用专利技术

C.以原准备持有至到期的债券投资换入固定资产

D.定向发行本公司股票取得某被投资单位40%股权

答案

参考答案:A, B

解析:选项C,准备持有至到期的债券投资属于货币性资产,该交换不属于非货币性资产交换;选项D,发行的本公司股票属于公司所有者权益,不属于资产,该交换不属于非货币性资产交换。

阅读理解

阅读理解。

    One of my favourite things to do is hiking in mountains. Because nobody likes the idea of getting lost, I

always prepare before every trip. But what's the best navigation tool, a Global Positioning System (GPS) or

a good old map and compass? Five of my friends and I hiked through the mountains on a trail I marked. One

team of three carried a GPS, and the other team used a map and compass.

    It took the GPS team 3 hours and 11 minutes to get through the whole hike, however, it took the map and

compass team only 2 hours and 49 minutes. The biggest problem the GPS team met was that they lost the

satellite signal (卫星信号) in some places. With no map or compass, they had to walk around until they were

in a place where the signal was good. The map and compass team was able to spot (认出) different landmarks,

compare them to their maps and then use the compass to point them in the right direction.

     When I head out on my future hikes, I'm bringing a map, a compass and a GPS to show me the way.

1. The writer prepares before every trip because he doesn't ______. [ ]

A. like the old map or compass

B. know how to use the GPS

C. want to get lost in mountains

D. want to get into the mountains alone

2. The two teams ______.

A. had the same navigation tool

B. went along the same trail

C. had the same problem

D. finished the whole hike at the same time

3. In the end, the writer found out ______. [ ]

A. the map and the compass were too old navigation tools to use any more

B. it wasn't necessary to bring a map and a compass together with a GPS

C. the GPS had some disadvantages in hiking in mountains

多项选择题