问题 多项选择题

下列关于金融工具披露的说法中,正确的有( )。

A.作为某金融负债担保物的金融资产,不能与被担保的金融负债抵销

B.企业将金融资产进行重分类,使该金融资产后续计量基础由成本或摊余成本改为公允价值,或由公允价值改为成本或摊余成本的,应当披露该金融资产重分类前后的公允价值或账面价值和重分类的原因

C.不满足终止确认条件的金融资产转移,企业应当披露所转移金融资产的性质、仍保留的与所有权有关的风险和报酬的性质等

D.企业应当披露每类金融资产减值损失的详细信息,包括前后两期可比的金融资产减值准备期初余额、本期计提数、本期转回数、期末余额之间的调节信息等

E.用于确定某种金融资产和金融负债公允价值的估值技术发生变化时,企业应披露变化的内容及其原因

答案

参考答案:A,B,C,D,E

填空题
阅读理解

In the early 80’s, I walked across the Burrard Bridge in Vancouver. Not alone, however. With me were more than 50,000 persons, mostly of my generation, on the Walk for Peace. Loving peace, I think, is one of three important qualities of my generation. 

That desire for peace has been an important characteristic of my generation for a long time. I grew up in the 60’s and early 70’s. At that time, many of us took part in demonstrations(示威游行) against the Vietnam War. Many people of my generation have devoted their lives to world peace, and lately we have seen success: US and Russian nuclear weapons are half their 1980 levels and nuclear disarmament(裁减军备) is agreed upon worldwide. 

Another characteristic of my generation is our participation in the “marriage revolution”. We were the first generation that had access to safe and reliable birth control. The idea of “free love” made it easier for men and women to safely express their love before marriage. The marriage revolution gave us power, especially to women, and the world was changed forever. 

The most important characteristic, however, is that many of us are deeply concerned about the environment. The results of my generation’s activities can be seen everywhere.

Although not all of us have participated, it is sure that we will continue to have a large impact on North America. We are nearing 50 years old, an age where people of my generation will become successful in politics and then, who knows what changes will come.

59. Which of the following does not belong to the characteristics of the author’s generation?

A. Travelling peacefully.            B. The wish for peace.

C. Belief in the idea of “free love”.   D. Protecting the environment.

60. “My generation” may be people born between ________.

A. the 50s and 60s                             B. the 60s and 70s

C. the 70s and 80s                                  D. the 80s and 90s

61. The passage implies that ________.

A. most of the author’s generation died for world peace

B. all the countries agreed to remove the nuclear weapons

C. the demonstrations against the Vietnam War achieved success

D. some of the author’s generation may have greater influence on the country