问题 单项选择题

下列项目中,按《企业会计准则》的规定应冲减交易性金融资产成本的是()。

A.期末交易性金融资产的公允价值大于其账面余额

B.交易性金融资产的处置

C.企业持有交易性金融资产期间,被投资企业宣告发放的现金股利

D.收到购入交易性金融资产时实际支付的价款中包含的已到付息期尚未领取的债券利息

答案

参考答案:B

解析:选项A应该增加"交易性金融资产-公允价值变动"和"公允价值变动损益"的金额;选项C应该借记应收股利,贷记投资收益;选项D应该冲减应收利息。

阅读理解

Tragedy at the Circus

In yesterday’s circus(马戏团)show, a tiger suddenly attacked its trainer and had to be shot dead. As the circus packed up and left, circus officials said the show would go on, even without tigers.

However, the officials can’t simply turn a blind eye to the ethical problems left behind. Even before this tragedy(悲剧), animal rights activists protested against keeping wild animals in unnatural conditions and forcing them to suffer for the profit(利润) of circus organizers.

It is now time for us to take effective steps to make sure that circus animals are treated properly.

Circus Safe for Animals

Our circus recently suffered a most tragic event in its history. While we are thankful for the pity from the public, we are also astonished by the opinion expressed in “Tragedy at the Circus.”

First, our performing animals are not taken from the wild. As to the ethical problems. we always believe humans and animals can—and should—live together nicely. To us, the performing animals are representatives of their species(物种), and our circus is one of the only places left willing to support this special role of performing animals in the existence of the species. Those who argue that circus life is harmful to animals show little knowledge of these facts. Life in the “wild” is unsafe, but a continuous struggle for existence. To overlook these realities is the greatest fault against the animal kingdom.

This circus has proven that animals are stronger and smarter than we could imagine. Within the circus is a joyful atmosphere for both animals and humans: people are educated, and species saved.

1.What is the main purpose of the first passage?

A.To show pity for the performing animals. 

B.To express worries about animal trainers' safety. 

C.To deal with the difficult situations of the circus

D.To call for action to protect circus animals.

2.What will the circus most probably do?

A.Take no notice of the tragedy.

B.Continue its performances.

C.Use fewer wild animals.

D.Limit its profit.

3.What does the circus think of its performing animals?

A.They are as clever as human beings.

B.They struggle continuously with human beings for existence.

C.They are helpful in saving their species.

D.They have equally natural living conditions as wild animals.

4.What is the most probable relationship between the two passages?

A.A public request and a newspaper report.

B.A newspaper article and a reply to it.

C.Two parts of a newspaper article.

D.Two newspaper reports.

单项选择题 配伍题