下列有关不同类金融资产之间的重分类的表述正确的有( )。
A．企业在初始确认时将股票划分为以公允价值计量且其变动计入当期损益的金融资产后不能重分类为可供出售金融资产
B．企业在初始确认时将股票划分为可供出售金融资产后不能重分类为以公允价值计量且其变动计入当期损益的金融资产
C．企业在初始确认时将债券划分为以公允价值计量且其变动计入当期损益的金融资产后不能重分类为可供出售金融资产
D．企业在初始确认时将债券划分为可供出售金融资产后不能重分类为以公允价值计量且其变动计入当期损益的金融资产
参考答案：A,B,C,D
The word “cartoon” came form Italian. It first referred to the picture before an actual(真实的）drawing on the wall. __小题1:__ Since the 1840s, it has also come to mean any drawing that is humorous, satirical（讽刺的）or showing an opinion. It usually appears in a newspaper and magazine, with or without a short test. _小题2:___ People of all ages, especially young children enjoy all kinds of cartoons in newspapers and magazines, or television and at the movies. Cartoons not only show their life, but help form it. 小题3:_They have supplied ideas to plays, movies and television series and so on. Names or words form cartoon series have also come into modern languages. Many cartoonists (漫画家）draw with special pens._小题4:__Surely, computers are especially effective for the making of animated cartoons. This helps us to enjoy more lively cartoons. ______________________________________________________________________________ ＊ ＊ ＊ ＊ ＊ ＊ ＊ ＊ ＊ ＊ ＊ ＊ ＊ ＊ ＊ ＊ ＊ ＊ ＊ ＊
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