问题 判断题

采用权益法后续计量的长期股权投资,投资方取得长期股权投资后,应当按照应享有或应分担的被投资单位实现的净损益和其他综合收益的份额,分别确认投资收益和其他综合收益,同时调整长期股权投资的账面价值。

答案

参考答案:

解析:见《企业会计准则第2号-长期股权投资》第十一条。

解答题
阅读理解

Have you ever noticed advertisements which say “Learn a foreign language in 6 weeks, or your money back! From the first day your pronunciation will be excellent. Just send…” and so on? Of course, it never happens quite like that. The only language that is easy to learn is one’s mother tongue. And think how much practice that gets! Before the Second World War people usually learnt a foreign language in order to read the literature of the country.

Now speaking a foreign language is what most people want. Every year millions of people start learning one. How do they do it? Some people try at home, with books and records of tapes; some use radio or television programs; some use computers and network; others go to evening classes. If they use the language only 2 or 3 times a week, learning it will take a long time, like learning a foreign language at school. A few people try to learn a language fast by studying for 6 or more hours a day. It is clearly easier to learn the language in the country where it is spoken.

However, most people cannot afford this, and for many it is not necessary. They need the language in order to do their work better. For example, scientists and doctors chiefly need to be able to read books and reports in the foreign language. Whether the language is learnt quickly or slowly, it is hard work. Machines and good books will help, but they cannot do the student’s work for him.

小题1:According to some advertisements, you ______ .

A.have to pay your money if you cannot master a foreign language in 6 weeks.

B.needn’t pay you money if you cannot learn a foreign language in 6 weeks

C.must pay your money if you cannot master a foreign language in 6 weeks

D.will be paid much money if you cannot learn a foreign language in 6 weeks小题2:Now most people try to learn a foreign language in order to ______.

A.read the literature of the country

B.read books and reports

C.do their work better

D.go to foreign countries小题3:Learning a foreign language is a hard job ______.

A.only for scientists and doctors

B.only for the students at school

C.for those people at home

D.for most people