问题 判断题

投资企业对长期股权投资中止采用权益法核算的,对于中止权益法前被投资单位发生的净亏损,应按权益法的要求确认投资损失;对于中止权益法前被投资单位实现的净利润,则不确认投资收益。 ( )

答案

参考答案:

解析: 投资企业对长期股权投资中止采用权益法核算的,对于中止权益法前被投资单位实现的净利润或发生的净亏损,仍应按权益法的要求确认投资损益。

单项选择题
阅读理解

根据短文内容,从下面所给的A—F选项中选出能概括每一段(61-65)主题的最佳选项。选项中有一项为多余项。

A. Attach more aid to weak schools.

B. Children should share the same educational rights.

C. Heavy load is supposed to be taken off the students’ shoulders.

D. Bring the industrial management of education to an end.

E. Balanced education may stop school choice.

F. Key schools and classes are unreasonable.

小题1:Education should be intended to make better citizens instead of making money. Money can be earned by starting business. It’s time to abolish the industrialized education so that all the people can benefit from real education.

小题2:Concrete measures should be taken to lessen the students’ heavy burden. Not empty talks but concrete and solid policies can guarantee all the students grow soundly.

小题3:My parents are farmer-turned workers. I think we should be treated equally with the local children. We should have equal chance to go to both the local public schools and take the national college entrance exam rather than go back to our native places. 

小题4:School choice has become a serious educational problem. To solve this problem, we must stick to the balanced development. The government should offer more support to weak schools and have all the teachers exchange the round hillock work among all the schools.

小题5:The government’s unwillingness to spend enough money on education makes key schools turn to parents for money to build new buildings and increase teachers’ income, widening the gap between key schools and common schools. Therefore, in order to realize the balance of education, the government should offer more help to weak schools.