非同-控制下，因追加投资导致原持有的对联营企业的投资转变为对_爱下问搜题

搜题请搜索小程序“爱下问搜题”

问题多项选择题

非同-控制下，因追加投资导致原持有的对联营企业的投资转变为对子公司投资的，下列处理正确的有()。

A.在个别财务报表中，应当以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和，作为该项投资的初始投资成本

B.在个别财务报表中，购买日之前持有的被购买方的股权涉及其他综合收益的，应当在处置该项投资时将与其相关的其他综合收益转入当期投资收益

C.在合并财务报表中，对于购买日之前持有的被购买方的股权，应当按照该股权在购买日的公允价值进行重新计量，公允价值与其账面价值的差额计人当期投资收益

D.在合并财务报表中，购买日之前持有的被购买方的股权涉及其他综合收益的，与其相关的其他综合收益在将来处置股权时转入投资收益

答案

参考答案：A, B, C

解析：选项D，在个别报表中购买日之前持有的被购买方的股权涉及的其他综合收益，在将来处置股权时转入投资收益;合并财务报表中，与其相关的其他综合收益应当转为购买日所属当期投资收益。这里要注意个别报表和合并报表中的区别。

单项选择题 A2型题

患者男性，20岁，农民。因高热伴腰痛4天，无尿2天，于11月22日来诊。查体：体温39.6℃，血压75/55mmHg，神清，颈软，球结合膜充血，右上肢散在小出血点。血白细胞18.5×10⁹/L，NO.73，L0.13，异型淋巴细胞0.14。尿蛋白（++++）。血小板为6.8×10⁹/L。最可能的诊断是（）。

A.中毒型菌痢

B.流行性出血热

C.败血症

D.伤寒

E.流行性脑脊髓膜炎

完形填空

Mobile phones are everywhere in big cities. It seems that   36  can survive without one. Mobile phones are a great   37  to stay connected with friends and family.   38  , it is important to remember that there are certain times   39  you should not be using your phone, especially as a student, during school.
__40  you are in class, you should not be sending your friends text messages   41 taking phone calls. Your classmates and teacher should not have to deal with this rude   42  . Aren’t you at school to learn?
In the United States, students would never be allowed to   43  their mobile phones during class. If you were to send or   44  a text message you would probably be kicked   45_ class. It is very disturbing to hear a lot of tones and ringing during   46 . There are many more rules for mobile phone use in America and it is to   47  respect for those around you.
As a teacher in China, I have to   48  students using mobile phones every day. I have told my class to   49  their phones, but many students do not listen. The   50  to be connected all the time seems to be more   51  than the desire to learn.
It’s easy to understand   52  it is so tempting(诱惑人的) to have your phone on during class. It seems so easy just to send a short text message; it’s not hurting anyone, is it? But you may actually be hurting   53  when you do this. Your teacher knows when you use your phone and may give you a   54  grade. Sending a text message also takes your attention away from what’s going on in class, you may   55  something important.

D．interesting