问题 单项选择题 A3/A4型题

2009年7月15日,甲公司以银行存款从二级市场购入乙公司股票50万股,每股买价12元,同时支付相关税费2万元。甲公司将其划分为可供出售金融资产。2009年12月31日,乙公司股票市价为每股11元,甲公司预计该股票价格下跌是暂时的。2010年2月1日,乙公司宣告分派现金股利,每股0.5元。2010年2月25日,甲公司收到乙公司发放的现金股利25万元。2010年12月31日,乙公司股票市价下跌至每股6元,预计还将继续下跌。2011年1月5日,甲公司将该项金融资产全部出售,取得价款450万元。

要求:

根据上述经济业务,不考虑其他因素,回答下列各题。

2011年1月5日,甲公司因处置可供出售金融资产而计入投资收益的金额是()

A、202万元

B、98万元

C、150万元

D、152万元

答案

参考答案:D

解析:处置时计入投资收益的金额=450-6×50=150(万元)

完形填空

第二节:完形填空(共20小题,每题1.5分,满分30分)

阅读下面短文,掌握其大意,从每题所给的A、B、C、D四个选项中,选出最佳选项,并在答题卡上将该项涂黑。   

I became lame(瘸的) in both legs in my childhood. I can’t stand   36  the support of two sticks. Only in my wheelchair can I “  37   ”.

I still remember the first day at school. When appeared at the door,   39  in the classroom stared at me in   40  . My face turned  41   . I couldn’t help  42   back. It was the   43  and sympathy in their eyes that   44  me doing so , I went shyly towards an unoccupied (空的) seat.

Being lame, I didn’t dare to   45   in front of my classmates. I was afraid that I might be   46  at. In those days I was very sad to see others walking   47  .

One day, a few students came up to me and asked me to go outside. I was really  48  . They encouraged me with a(n)  49  smile and  50   me in my wheelchair from place to place. I was  51   to them for giving me a chance to see the   52  of our lovely school with my own eyes.

After that we often read, played and talked together. My friends are always   53  to help me. It made me   54  I am handicapped (残疾的).

Once they asked me, “What is the most beautiful thing in our school?” Without hesitation I said, “It is the    55    .”

36. A. with      B. without     C. under     D. on

37. A. walk      B. run         C. sit       D. stand

38. A. school    B. wheelchair  C. home      D. hospital

39. A. he        B. she         C. everyone  D. nobody

40. A. thought   B. interest    C. anger     D. surprise

41. A. red       B. brown       C. white     D. black

42. A. entering  B. hiding      C. coming    D. turning

43. A. feeling   B. kindness    C. sorrow    D. pain

44. A. made      B. stopped     C. kept      D. let

45. A. walk      B. study       C. practice  D. speak

46. A. laughed   B. smiled      C. stared    D. looked

47. A. quickly   B. slowly      C. happily   D. shyly

48. A. brave     B. sad         C. hurt      D. excited

49. A. honest    B. friendly    C. luckily   D. handsome

50. A. pushed    B. placed      C. drew      D. pulled

51. A. satisfied   B. sorry     C. loyal    D. thankful

52. A. signs     B. sights      C. buildings D. students

53. A. ready     B. smart       C. wise      D. unwilling

54. A. forget    B. remember    C. imagine   D. think

55. A.teachers   B.schoolyard   C.classmates D.friendship

名词解释