问题 问答题

交易性金融资产具有哪些特点

答案

参考答案:交易性金融资产主要是指企业为了近期内出售而持有的投资,属于以公允价值计量且其变动计入当期损益的金融资产。比如,企业以赚取差价为目的从二级市场购入的股票、债券、基金等。
交易性金融资产一般具有以下特点:
(1)投资的变现能力强。交易性金融资产在活跃的市场中有报价,具有很强的变现能力,其流动性仅次于货币资金,当企业急需资金时可以立即将其兑现。
(2)投资目的是为了利用生产经营过程的暂时闲置资金获得一定的收益。在企业正常的生产经营过程中,有时会形成一笔暂时闲置的资金,这在季节性的生产企业中尤为明显。企业可以在充分考虑风险的前提下,用这笔资金购买随时可以变现的投资,以期获得高于银行存款利息的投资收益。
(3)近期内出售,回收金额不固定或不可确定。企业用于交易性金融资产的资金是暂时闲置的,一旦企业生产经营需要资金或者出现较好的获利机会,企业可能随时将交易性金融资产转为货币资金,但是由于投资具有一定的风险性,交易性金融资产的回收金额不固定或不可确定,可能盈利,也可能发生亏损。

阅读理解

  Napoga  is a 12—year---old  girl in Ghana, Africa. It is hard for her family to get clean water . Every morning , she leaves home at half past five to get clean water for her family in a village far away . It takes her six hours to get enough clean water for daily cooking and drinking. She has no time to go to school or to play with her friends. Millions of people in the world are like Napoga . They can’t get enough clean water to keep healthy.

Earth Day is April 22. But on all other days, we must also remember it. The water we use is the most important natural resource(自然资源)on the earth.

Water covers 70 perent of the earth’s surface (表面). But most of that is sea water. We can’t use it for very many things.  Fresh water covers only one percent of the earth’s surface.

You probably feel lucky that your life isn’t as hard as Napoga’s . But that doesn’t mean you don’t have to worry about water. We all face serious water problems. One of them is water pollution. All kinds of things from cars, factories, farms and homes make our rivers , lakes , and oceans dirty. Polluted water is very bad for people to drink. And dirty water is bad for fish , too. Now, thirty-four percent of all kinds of fish are dying out.

How do cars and factories make our water dirty? First, they pollute the air. Then , when it rains, the rain water comes down and makes our drinking water dirty. Dirty rain, called acid rain(酸雨), is also bad for plants ,animals and buildings.

Scientists say that in 30 years, more than half of the people in the world won’t have enough clean water. We have to learn how to save more water for ourselves  and our children. Here is some advice for saving water:

● Turn off the water while you brush your teeth. You can save as much as 450liters(升)each month.

● Leaky taps (漏水的龙头)waste a lot of water. Fix them right away.

●You can easily cut your 10—minute showers in half---and you’ll be just as clean.

●When you wash dishes, don’t let the water run.

●Only wash clothes when you have a lot to wash. If your washing machine isn’t full , you are wasting water!

根据材料内容,选择最佳答案,并将其标号填入题前括号内。

小题1:Every morning Napoga went to get clean water _________.

A.before she went to school

B.after she finished school

C.without going to school

D.after she played with her friends小题2:On the earth, _______________.

sea water is  more widely used than fresh water

B.there is very little water for our living

C.there is 71 percent of fresh water

D.we don’t need to worry about water

小题3:Acid rain____________________________.

A.is only bad for living things.

B.can be produced in factories

C.doesn’t do harm to people , but it’s bad for plants, animals and buildings.

D.doesn’t just do harm to human beings but to animals, plants and buildings.小题4:Which of the following wastes water?

A.We need ten minutes if we want a clean shower.

B.We should put in enough clothes when we wash them in washing machines.

C.You can keep yourself clean by having a shower for five minutes.

D.Don’t let the water run when we brush our teeth and wash dishes.小题5:What’s the main idea of the passage?____________.

A.Something must be done to prevent water from being polluted.

B.Clean water means much to human beings and living things around us.

C.It’s time to take care of the water we use.

D.Water is the most important natural resource on the earth.

多项选择题