下列各项中，适用公允价值计量准则确定其公允价值的有（）。
A.采用公允价值模式进行后续计量的投资性房地产
B.股份支付业务
C.非同一控制下企业合并中取得的可辨认资产和负债以及作为合并对价发行的权益工具
D.存货准则中规范的可变现净值
参考答案：A, C
解析：对于《企业会计准则第1号一存货》规范的可变现净值、《企业会计准则第8号一资产减值》规范的预计未来现金流量现值等与公允价值类似的其他计量属性、股份支付业务以及租赁业务等，企业应当遵循其他相关会计准则进行计量和披露。
| 阅读理解。 |
| Dear Alice, I'm very happy to get your letter this morning. I want to tell you something about my life. I'm in New York now. My parents are both workers in a factory here. They are busy every day. So I often stay at home and do my homework. Sometimes I go out to play basketball with my friends. I have many friends here. They are all kind to me. They often ask me to go to their homes. And sometimes I have dinner with them. They like Chinese food very much, so I often cook for them. My English is poor, I often speak English with them. They help me a lot. They like to learn Chinese, too. So I often teach them Chinese. Jane is my favorite friend here. She can speak Chinese very well now. It's very nice to be here with them. Are you happy in China now? Please tell me about you soon. Yours Liu Hua |
| 1. Who is in China now? |
[ ] |
| A. Liu Hua B. Alice C. Jane D. We don't know. |
| 2. What does Liu Hua's father do? |
[ ] |
A. He is a doctor. |
| 3. Where is New York? |
[ ] |
| A. It's in China. B. It's in England. C. It's in America. D. It's in Canada. |
| 4. How is Liu Hua's English? |
[ ] |
| A. It's poor. B. It's OK. C. It's nice. D It's good. |
| 5. What does the word "factory" mean in Chinese? |
[ ] |
| A. 农场 B. 牧场 C. 工厂 D. 戏院 |