问题 单项选择题

长期股权投资发生下列事项时,不能确认当期损益的是()

A.权益法下,被投资单位实现净利润时投资方确认应享有的份额

B.成本法下,被投资单位分配的现金股利中属于投资后实现的净利润

C.收到分派的股票股利

D.处置长期股权投资时,处置收入大于长期股权投资账面价值的差额

答案

参考答案:C

解析:企业收到的股票股利,不需要进行账务处理。

选择题
阅读理解

Are you carrying too much on your back at school? I’m sure lots of children of your age will say “Yes”. Not only the students in China have this problem, but children in the United States also have heavy school bags.

Doctors are starting to worry that younger and younger students are having back and neck problems as a result of school bags being too heavy for them.

“It’s hard for me to go upstairs with my bag because it’s so heavy,” said Rick Hammond, an 11-year-old student it the US.

Rick is among students who have common school bags with two straps(带子)to carry them, but many other students choose rolling(有滚轮的)bags.

But even with rolling bags, getting up stairs and buses is still a problem for children. Many of them have hurt their backs and necks because of the heavy school bags.

But how much is too much? Doctors say students should carry no more than 10% to 15% of their own body weight(重量).

Scott Batch, a back doctor, said children under Grade 4 should stay with 10%. But it is also important that older children don’t stay with over 15%, because their bodies are still growing.“

Children are losing their balance(平衡)and falling down with their school bags,” he said.

Parents and teachers are starting to tell children to only take home library books they will be reading that night. Some teachers are using pieces of paper or thin workbooks for students to take home.

One of the best answers is, as some children said, to have no homework at all!

小题1:From the passage we can know that     .

A.only children in China carry too heavy school bags

B.children in other countries don’t carry too heavy bags

C.both children in China and the US carry too heavy school bags

D.only children in the US carry too heavy school bags小题2:Children feel it hard for them to go upstairs because      .

A.they are too young

B.their school bags are too heavy

C.they don’t know how to go upstairs

D.their parents don’t always go upstairs with them together小题3:If a child carries a heavy school bag,      .

A.his back and neck will be hurt

B.his head and arms will be hurt

C.his hands will be hurt

D.his feet will be hurt小题4:According to the doctor, Scott Batch, if a child in Grade 5 weighs(重)about 30 kilos, the school bag he carries should not be over      .

A.5 kilos

B.3 kilos

C.5.5 kilos

D.4.5 kilos小题5:Some students think the best answer to this problem is that     .

A.they should have a little homework to do after they get home

B.their teachers had better not ask them to do any homework

C.they should only take home library books they will read that night

D.they should use thin workbooks instead of think ones