问题 判断题

企业从被投资企业分配取得的非货币性资产,均应按资产的公允价值确定投资所得。 ( )

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参考答案:

解析: 本题考核企业取得非货币资产收入的确认标准。根据规定,企业从被投资企业分配取得的非货币性资产如果是股票,按面值确定投资所得,其他非货币资产按公允价值确定投资所得。

完形填空

第四部分:写作(共两节,满分125分)

双向翻译(共5小题;每小题2分,满分10分)

请根据上下文内容,将文中划线部分译成汉语或者英语,并将答案转写到答题卡上。

If you love books, then Three Cups of Tea: One Man’s Journey to Change the World, One Child at a Time will be your favorite. This book will take you on an adventure to one of thehighest mountains in the world. 61 You will learn how the people who lived there survivedand how author Greg Mortenson helped build an education system.

While climbing K2 in Pakistan, author Greg Mortenson became ill and got lost. He got help in a small village named Korphe. 62 The people of the village took good care of him, feeding him and letting him sleep in the village chief’s house. They also gave him one of their most rare treats: sweet tea.

As Mortenson recovered from his illness, he noticed that the children of the village worked and went to school outdoors. 63 Their teacher came only three times a week and they didn’t have blackboards. They used sticks to write on the ground.

The day he left the village, 64 他许诺回来建一所学校. His school would allow both boys and girls to attend. He kept his promise and helped found a school with a building and supplies so the kids could study indoors with real writing tools.

65 那是在一九九三年. Today Mortenson is responsible for building 80 schools in Central Asia. He has helped more than 18,000 girls receive an education so far.

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