问题 单项选择题

甲公司将其持有的交易性金融资产全部出售,售价为3000万元;出售前该金融资产的账面价值为2800万元(其中成本2500万元,公允价值变动300万元)。假定不考虑其他因素,甲公司对该交易应确认的投资收益为()万元。

A.200

B.-200

C.500

D.-500

答案

参考答案:C

解析:处置交易性金融资产的应确认的投资收益=3000-2800+300=500万元,分录如下:借:银行存款3000贷:交易性金融资产--成本2500--公允价值变动300投资收益200借:公允价值变动损益300贷:投资收益300试题点评:本题主要考核“考核出售交易性金融资产确认投资收益金额”知识点。

阅读理解

        Most of my earliest childhood memories are of the beach-in the hot sun, building sandcastles,

burying Dad in the sandNow the coast has a pleasant and relaxing attraction beyond words. I looked

forward to a windy cliff-top walk or a rainy day rock-picking just as much as those rare moments when

Iget to a short sleep in the sun. But there's nothing more pleasurable than turning up at a beach to find it

deserted.

      These are my favourite secret beaches-ones either not well known or take a bit of effort to get to.

Most of those listed scored highly in the Marine Conservation Society Good Beach Guide 2009; the

others are too secret even for them.

     Sennen Clove is just a mile northeast of Land's End, the westernmost point of mainland England. It's

a beautiful spot, with white sands, deep green sea and amazing sunsets over the Isles(群岛) of Scilly, 28

miles away.

     The west-facing beach is popular with surfers, with bigger waves and winds often found at the Gwenver end. There's a beach restaurant with good views of the bay and the sunsets.

     The smallest of Isles of Scilly, Bryher is a mile long, half a mile wide-and a natural wilderness of

unbelievable scenery. Walk along the narrow sandy roads to the eastern seaboard and you come to

two quiet beaches.

     Green Bay has views over to the palm trees of Tresco's Abbey Gardens, and a little further south is

Rushy Bay, a beautiful beach facing the deserted island of Samson.

     On Bryher, farm shops sell locally grown produce, and they trust you to leave the money in the pot.

It's that kind of place.

1. The best title for this passage is ________. 

A. The Beautiful British Isles

B. Secret Beaches on the British Isles

C. The Most Pleasurable Place in Britain

D. My Experience of Searching Beaches

2. According to the passage, which of the following is TRUE? _______ 

A. The author is a tourist guide in a tourist agency

B. The author likes walking on a rainy cliff-top most

C. The author wrote the article to advertise for the beaches

D. the author loves beaches that are not known to most people

3. Which of the following maps can correctly describe the geography position? ________

   (LE=Land's End    SC=Sennen CoveIS=the Isles of Scilly)

4. In author's view, farmers on Bryher are ________.

A. mean

B. selfish

C. sincere

D. lazy

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