问题 多项选择题

关于金融资产的重分类,下列说法中正确的有()。

A.以公允价值计量且其变动计入当期损益的金融资产不能重分类为持有至到期投资

B.以公允价值计量且其变动计入当期损益的金融资产可以重分类为持有至到期投资

C.持有至到期投资不能重分类为以公允价值计量且其变动计入当期损益的金融资产

D.持有至到期投资可以重分类为以公允价值计量且其变动计入当期损益的金融资产

E.持有至到期投资在一定条件下可重分类为可供出售金融资产

答案

参考答案:A, C, E

解析:某项金融资产划分为以公允价值计量且其变动计入当期损益的金融资产后,不能再重分类为其他类别的金融资产,其他类别的金融资产也不能再重分类为以公允价值计量且其变动计入当期损益的金融资产,所以选项BD不正确。

完形填空

完形填空(共20小题;每小题1.5分,满分30分)

阅读下面短文,掌握其大意,从各题所给的A、B、C、D四个选项中,选出最佳选项。

There is one thing better than making a new friend, and that is keeping an old one.

——Elmer G Letterman

Two years ago my family moved. The day we left, my best friend and I cried together in my  36  bedroom for hours. I was miserable during the five-hour car ride to my new house. Life was  37 .

On the first day of school, I called my best friend to tell her how it had gone. Then on Halloween, I sent her a letter and a picture of my new friends and me.

Finally, she wrote me a letter. It wasn’t  38  a letter—a piece of paper saying, “Best friends forever”.

When I finally got her e-mail address, I e-mailed her the  39  letter I have ever written. After the third e-mail with no  40 , my messages grew shorter and shorter.  41  each passing day, my  42  grew.I never received a reply from her.

Mom said that I  43  try calling my other friends, and that I didn’t need to always call her.  44  my best friend, the girl that I had known from my childhood?

My first  45  was automatic.“No way!” But after five more e-mail messages, I started to consider what my mom had  46 .Every night for about a week, I stayed up in bed,  47 , “Should I keep trying or...?”

The way I looked at it was that: if I’m her best friend, she’d  48  a minute to push a few buttons on the phone, or type a short “hello” on the computer. To me, keeping in touch is part of being a friend and it is important. To her, it really didn’t seem to  49 .

After two years of  50 , I finally got a phone call from her—my best friend. It was a big  51 .She told me how sorry she was for not writing, and about how busy she had been. I forgot about everything that had happened and how annoyed I had been with her.I  52  her.I guess keeping in touch just isn’t her  53 .

I have realized true friends never really lose their special  54 .Even after two years, it felt like we had just talked yesterday.

Now she and I write regularly—or at least she tries to,  55  she tries hard.

What more could a friend ask for?

36.A.cold                                B.empty                           C.small                             D.dirty

37.A.uneasy                          B.uncertain                     C.uninteresting              D.unbearable

38.A.just                                B.only                                C.even                              D.hardly

39.A.longest                         B.best                               C.simplest                       D.funniest

40.A.return                           B.information                 C.message                      D.response

41.A.On                                  B.For                                 C.With                              D.As

42.A.patience                       B.anger                                      C.worry                            D.curiosity

43.A.must                              B.had to                           C.would                            D.could

44.A.Put away                      B.Leave out                     C.Give up                         D.Cut off

45.A.reaction                        B.opinion                          C.thought                        D.impression

46.A.reminded                     B.offered                          C.stated                                    D.suggested

47.A.asking                           B.thinking                        C.whispering                   D.struggling

48.A.save                               B.spend                            C.take                               D.waste

49.A.matter                          B.care                               C.value                             D.mind

50.A.disappointment                   B.fear                                C.silence                          D.regret

51.A.step                               B.surprise                        C.advance                        D.change

52.A.ignored                         B.accepted                      C.criticized                      D.forgave

53.A.style                              B.hobby                            C.idea                               D.nature

54.A.way                                B.connection                   C.heart                             D.image

55.A.but                                 B.so                                   C.and                                D.though

单项选择题