问题 判断题

不具有商业实质且换入资产的公允价值不能可靠计量的非货币性资产交换,在同时换入多项资产的情况下,在确定各项换入资产的入账价值时,需要按照换入资产各项资产的原账面价值占换入资产的原账面价值总额的比例,确定各项换入资产的成本。

答案

参考答案:对

阅读理解

阅读理解

     Once there was an old man in a town. He always forgot a lot of things. So his wife alwayshad to say to him" Don't

forget this ! "

     One day he went on a long trip alone. Before he left home, his wife said," Now you haveall these things. They are

what you need for your trip. Take care of your things during the trip. "He went to the station, bought a ticket and got

on the train with it.

     About half an hour later, the conductor began to see the tickets. He came to the old man and said," Will you please

show me your ticket? "The old man looked for his ticket in all his pockets, but he could not find it. He was very worried.

"I can't find my ticket. I really bought aticket before I got on the train. "said the old man.

     "I believe you bought a ticket. All right, you don't have to buy another one." said the conductor kindly.  "But how

can I know where I'm going? I can't remember my station! " the old man said sadly.

1. The old man in the story was very __________.

A. kind

B. dishonest

C. forgetful

D. happy

2. Where is the ticket?

A. The old man forgot to buy it.

B. The old man could not remember where it was.

C. The old man showed it to the conductor.

D. The old man's wife took the ticket away.

3. The old man bought the ticket __________ he got on the train.

A. after

B. before

C. as

D. when

4. The conductor __________ the old man.

A. disliked

B. laughed at

C. believed

D. felt sorry for

5. The old man was sad because __________.

A. he had to buy another ticket

B. he lost all the things his wife gave him

C. he did not know where he was

D. he did not know where he should get off

单项选择题