问题 多项选择题

甲公司发生的下列非关联交换中,属于非货币性资产交换的有()。

A、以公允价值为260万元的固定资产换入乙公司账面价值为320万元的无形资产,并支付补价80万元

B、以账面价值为280万元的固定资产换入丙公司公允价值为200万元的一项专利权,并支付补价30万元

C、以公允价值为320万元的长期股权投资换入丁公司账面价值为460万元的短期股票投资,并收到补价140万元

D、以账面价值为420万元、准备持有至到期的债券投资换入戊公司公允价值为390万元的一台设备,并收到补价30万元

E、以公允价值为260万元的交易性金融资产换入己公司账面价值为320万元的存货

答案

参考答案:A, B, E

解析:【答案解析】本题考查的知识点是:非货币性资产交换的认定。选项A:80÷(80+260)×100%=23.53%<25%,所以判断为非货币性资产交换;选项B:30÷200×100%=15%<25%,所以判断为非货币性资产交换;选项C:140÷320=43.75%>25%,所以判断为货币性资产交换;选项D,持有到期的债券投资为货币性资产,所以判断为货币性资产交换。

多项选择题
阅读理解

You can't escape the message that smoking is bad for you.But what if one or both of your parents smoke?You might be worried about their health,sick of smelling the smoke,or even a little embarrassed(尴尬的) by it.You can't order your mom or dad to stop smoking ,but you can encourage them to quit.There are lots of good reasons.Here are some you can mention:

*Smoking will hurt their health.

*Smoking creates secondhand smoke,which you don't like .

*Smoking will make it hard for them to keep up with you because they might run out of breath easily.

If you think it will help,you could print out articles like this one to give it to your mom or dad. But what if your parent gets angry with you for bringing up the topic of smoking?People don't like to be reminded that they are doing something unhealthy,so it's possible that your parents will be insulted or angry,especially if they're worried they won't be able to quit.Maybe they have tried before and failed.

Remember to be kind and respectful when you discuss smoking with your mom or dad. Also rememeber that it is difficult to quit.Some people try several times before they're able to quit for good. Instead of yelling at the them,tell them that you love them and want them to enjoy many healthy years ahead. In time,your mom or dad may realize you are right about smoking .And if they do agree to stop smoking,be their biggest supporter.Ask if there's anything you can do to help them when they feel the urge to smoke.Maybe you could go for a walk,do a puzzle,or listen to music together.As they reach milestones,such as a month without smoking,be sure to celebrate the achievement.Way to go,mom!Way to go,dad!

小题1: In the first paragraph,the author intended to tell us______.

A.the reasons you have for your parents' giving up smoking

B.the great damage smoking can cause to secondhand smokers

C.most smokers are includable and stubborn

D.smoking does harm to smoker's health小题2: If you bring up the topic of smoking directly,_________.

A.the smokers will accept your advice willingly

B.the smokers may become very annoyed at once

C.the smokers will take your words into account

D.the smokers will put you in an embarrassing situation小题3:The underlined word "milestones" in the first paragraph means________.

A.stones which are miles away

B.agreements signed by both sides

C.practical tools for stopping smoking

D.achievements gained with great efforts小题4:The author wrote the text for_______.

A.school teachers

B.health experts

C.sons and daughters

D.medical scientists