问题 单项选择题

甲公司对投资性房地产按照公允价值模式计量,2008年1月取得用于经营性出租的房产,初始成本6000万元;2008年12月31日该项投资性房地产公允价值为6400万元,甲公司确认了该公允价值变动;2009年12月31日该投资性房地产公允价值6300万元。不考虑其他因素,则甲公司2009年12月31日该投资性房地产的“公允价值变动”的余额以及公允价值变动对2009年损益的影响分别是( )万元。

A.300,300
B.100,-100
C.100,300
D.300,-100

答案

参考答案:D

解析: 2009年该项投资性房地产的“公允价值变动”余额=6300-6000=300(万元),对损益的影响=300-400=-100(万元)。

阅读理解

阅读理解。

     Singapore, July 12------Many people enjoy chewing gum, but in 1992 Singapore decided to make it against

the law. The government said that people were not careful about throwing away used gum. Instead, they

dropped it on sidewalks and on the street where it made a big mess. Chewing gum also got stuck (粘贴) in

the doors of the underground trains so that the doors didn't close properly. This meant the trains did not run

on time. Singapore said that people had to give up chewing gum or pay a lot of money to the government.

During the time without chewing gum, the streets and underground trains of Singapore were clean.

     Now the government of Singapore is changing the rules a little. Some dentists say that chewing sugarless

gum can help take care of people's teeth. Now the government says that people will be able to buy special

kinds of gum at drugstores for health reasons. Other kinds of gum are still not allowed.

1. The text is probably taken from _______.

A. a story book

B. a newspaper

C. a guide book

D. a letter

2. What problem was Singapore facing before 1992?

A. Chewing gum made the city dirty.

B. People kept chewing gum.

C. The underground train did not run.

D. People must pay a lot of money.

3. What happened in Singapore during the time without chewing gum?

A. The doors of underground trains didn't close properly.

B. People began stopping to throw away used gum.

C. The streets and underground trains were clean.

D. The government had to pay a lot of money for it.

4. Where can people buy special kinds of gum for health reasons?

A. From underground trains.

B. In the street nearby.

C. At the dentist's.

D. At drugstores.

问答题 简答题