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问题 单项选择题

下列金融资产中，应按摊余成本进行后续计量的有（）。

A.交易性金融资产

B.持有至到期投资

C.长期股权投资

D.可供出售金融资产

答案

参考答案：B

解析：交易性金融资产和可供出售金融资产均应按公允价值进行后续计量；长期股权投资不涉及摊余成本的核算；持有至到期投资按摊余成本进行后续计量，所以选项B正确。

选择题

广场舞这种健身与社交二合一的活动，给一群人带来欢乐，却给另一群人带来烦恼。近来，广场舞成为引发纠纷的导火索。从公民的角度看，破解这一难题需要（   ） 

A．行使基本政治权利，寻求政府帮助

B．坚持权利和义务的统一

C．政府不断增加公共服务供给

D．居委会发挥行政管理职能
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单项选择题

Do we need laws that prevent us from running risks with our lives If so, then perhaps laws are needed prohibiting (禁止) the sale of cigarettes and alcoholic drinks. Both products have been known to kill people. The hazards of drinking too much alcohol are as bad or worse than the hazards of smoking too many cigarettes. All right then, let’s pass a law closing the liquor stores and the bars in this country. Let’s put an end once and for all to the disease from which as many as 10 million Americans currently suffer alcoholism (酗酒).
But wait. We’ve already tried that. For 13 years, between 1920 and 1933, there were no liquor stores anywhere in the United States. They were shut down—abolished by an amendment (修正案), the Volstead Act. After January 20, 1920, there was supposed to be no more manufacturing, selling, or transporting of "intoxication liquors." Without any more liquor, people could not drink it. And if they did not drink it, how could they get drunk There would be no more dangers to the public welfare from drunkenness and alcoholism (酒精中毒). It was all very logical. And yet prohibition of liquor, beer, and wine did not work. Why
Because, law or no law, millions of people still liked to drink alcohol. And they were willing to take risks to get it. They were not about to change their tastes and habits just because of a change in the law. And gangs of liquor smugglers (走私犯) made it easy to buy an illegal drink—or two or three. They smuggled millions of gallons of the illegal beverages (饮料) across the Canadian and Mexican Borders. Drinkers were lucky to know of an illegal bar that served Mexican or Canadian liquor. Crime and drunkenness were both supposed to decline as a result of prohibition. Instead people drank more alcohol than ever—often poisoned alcohol.
On December 5, 1933, they removed prohibition by approving the 21st Amendment to the Constitution.

During Prohibition, people ______.

A. lived in fear of the law
B. endangered their communities
C. were respectful of the legal sanctions placed of them
D. were willing to risk arrest for the pleasure of liquor
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