下列交易或事项形成的资本公积中，在处置相关资产时应转入当期损益的有()
A.可供出售金融资产公允价值变动形成的资本公积
B.长期股权投资采用权益法核算时形成的资本公积
C.同一控制下控股合并中确认长期股权投资时形成的资本公积
D.持有至到期投资重分类为可供出售金融资产时形成的资本公积
E.接受投资者投资时形成的资本公积
参考答案：A, B, D
解析：
选项C，同一控制下控股合并中确认长期股权投资时形成的资本公积属于资本溢价或股本溢价，处置时不能转入当期损益;
选项E，接受投资者投资时形成的资本公积，属于投资者投入资本，产生的资本公积属于资本溢价或股本溢价，处置时不能转入当期损益。
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| ( )1. Lots of people miss their pets while they are on vacation. One hotel in Minnesota has solved the problem. The guests can borrow cats from the hotel. Many people believe that this idea will become more and more popular. It is very possible that in the future you will be able to book a pet, as well as room service, at a hotel. ( )2. Pets get more and more love from their owners these days. Pet hospitals are very busy. Kind people who love animals are needed to work in busy animal hospitals. They will teach you the job. ( )3. Do you think you will keep a bear as a pet in the future? Scientists are turning wild animals into pets now. This may be the only way to stop them from dying out. ( )4. What about a robot for a pet? This may sound foolish, but it could become true. Robot dogs have been made to bark like real dogs. These "pets" may become more and more popular in the future. Because they have many advantages, for example, they don't lose hair. But the real pets do. ( )5. scientists think that pets will probably be much smaller, because people in the future will be living in much smaller spaces. Scientists are already working on making very small farm animals. Perhaps there will be smaller cats and dogs, too.
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