问题 单项选择题 A3/A4型题

2007年12月1日,甲公司资产管理部门建议管理层将一栋闲置建筑物用于出租。2007年12月20日,董事会批准关于出租建筑物的方案并明确出租建筑物的意图在短期内不会发生变化。当日,该建筑物的成本为1000万元,已计提折旧为230万元,未计提减值准备,公允价值为800万元。甲公司对投资性房地产采用公允价值模式进行后续计量。

2007年12月31日,甲公司与承租方签订建筑物租赁合同,租赁期为自2008年1月1日起2年,年租金为15万元,每年年初收取租金。2007年12月31日,该建筑物的公允价值为800万元。

2008年12月31日,该建筑物的公允价值为820万元。2009年12月31日,该建筑物的公允价值为815万元。2010年1月1日,甲公司出售该建筑物,售价为820万元。

要求:根据上述资料,不考虑其他因素,回答下列各题。

2010年,该项投资性房地产的处置净损益为()

A、35万元

B、45万元

C、30万元

D、25万元

答案

参考答案:A

解析:2010年1月1日该项投资性房地产的处置净损益=820-815+15-15+30(转换时确认的资本公积)=35(万元)

阅读理解

阅读理解

     There are 47 different kinds of kangaroos. The smallest is about a quarter of one meter long;

the biggest is taller than a man.

     Kangaroos have very long back legs. The legs are used for jumping. They also have long tails

used for resting on. Kangaroos' front legs are much shorter, and are almost like arms. Their heads

are quite small, but their ears are quite big.

     Mother kangaroos have a pocket(口袋)  at the front. They have one baby each year. When it

is born, the baby kangaroo goes straight into its mother's pocket. The baby kangaroo stays there

for six months.

     The biggest kangaroos stand more than 2 meters tall, and their back legs are so strong that they

can jump more than 9 meters. They can run at more than 50 kilometers per hour. They are very

strong, but only eat fruit, leaves and grass.

1. How many different kinds of kangaroos are there?

A. Seven.

B. Seventy-four.

C. Forty-seven.

D. Forty.

2. How large is the biggest kangaroo?

A. Smaller than a man.

B. Bigger than a man.

C. The same size as a man.

D. A quarter of one meter long.

3. Which of the following is TRUE?

A. All the kangaroos have a pocket.

B. Only baby kangaroos have a pocket.

C. Only mother kangaroos have a pocket.

D. All the above.

4. A baby kangaroo stays __________ in its mother's pocket.

A. one month

B. three months

C. six months

D. five months

5. Which of the following is TRUE about a kangaroo?

A.It has lots of babies each year.

B. It can rest on its tail.

C. It has four long legs.

D. It can't run very fast.

名词解释