问题 多项选择题

下列可供出售金融资产的表述中,正确的有。

A.可供出售债务工具发生的减值损失应计入当期损益

B.可供出售权益工具发生的减值损失应计入所有者权益

C.取得可供出售金融资产发生的交易费用应直接计入当期损益

D.处置可供出售金融资产时,以前期间因公允价值变动计入资本公积的金额应转入投资收益

答案

参考答案:A, D

解析:

选项B应计入当期损益;选项C应计入初始入账价值。

阅读理解

根据短文内容,判断以下句子的正误。对的在题前括号内填“T”,错的填“F”。

      It was half past five in the evening when Sarah came home from work. She walked into the living room and

looked at her three children. The children were fourteen, thirteen and nine years old. They were watching TV.

      The room was dirty and untidy (不整洁的). There were empty glasses and dirty clothes on the floor. There

were cakes on the sofa. Toys were everywhere.

      Sarah got angry. "How dirty and untidy this place is!" She said to her children. "I can't work all day and then

do housework all evening. I'm not doing the housework!"

     And so, Sarah didn't do the housework. She didn't clean. She didn't do the dishes, she didn't wash the

clothes. Every evening she sat in the sofa and watched TV.

     Two weeks later, every dish in the house was dirty. All the children's clothes were dirty, too. Every trashcan

was full. The whole house was dirty and untidy. 

     Then one day Sarah got very surprised when she came back from work. The kitchen was clean. The children has cleaned the kitchen. 

     The next day, the living room was clean, and the children were washing their clothes. 

     Sarah told the children. "OK, I'll do housework again. But you must help me."

     Now Sarah and her three children do the housework together. Then they all sit in the sofa and watch TV.

( ) 1. Sarah has three children.

(     ) 2. She was unhappy to see the dirty and untidy room.

( ) 3. One day Sarah got home to find the children cleaning the kitchen.

( ) 4. After Sarah did the housework again, the children stopped doing it.

(     ) 5. The children finally learnt that they should share (分担) the housework.

选择题