问题 单项选择题

某公司于2014年3月5日从证券市场购入甲公司股票150000股,每股价格为11元。3月31日,甲公司股票收盘价格为12元,该公司决定继续持有,但持有时间不超过半年。2014年3月31日该公司正确的会计处理是()。

A.借:应收股利150000贷:投资收益150000

B.借:交易性金融资产--公允价值变动150000贷:公允价值变动损益150000

C.借:交易性金融资产--公允价值变动150000贷:投资收益150000

D.不需要做任何会计处理

答案

参考答案:B

解析:因为该公司决定继续持有时间不超过半年,故可将该资产划分为交易性金融资产,因此在持有期间其公允价值变动应作会计处理为:借:交易性金融资产--公允价值变动150000贷:公允价值变动损益150000故本题正确答案为B。

阅读理解

The laptop is a machine which can be a mobile office;it can be used to entertain us and people can play computer games on them. One machine can perform many tasks at the same time. As technology grows,the size of the new laptop machines is decreasing. Now laptops are lighter,have smaller screen sizes,and perform better. Smaller screen laptops,which are more convenient to take along with,have been specially designed for professionals. Huge display screen laptops are still used by graphic(绘画的)designers and those who like playing computer games.

Laptops are advanced machines,and they can be very expensive. When we spend much money on something,we should take good care of it. I know some people who buy a new laptop every year. The reason they do this is that the old one either is broken or has some problems which cannot be fixed. Common problems are the breaking of the screen,the breaking of joints of the laptop,display problems,and keyboard problems.

Different problems will always come up with machines,and they cannot be avoided(避免).Old machines will always have to be replaced by new ones. However,if we are more careful and handle our laptops with care,they will last for a longer period of time,and they will perform better. This is not a hard thing to do,but it will greatly increase the life and performance of laptops.

小题1:According to the first paragraph,the laptop is a machine which________.

A.is being used by more and more people in the office

B.will take the place of desktops sooner or later

C.is specially designed for people who like playing computer games

D.can be used for both work and entertainment purposes小题2:The underlined word in the first paragraph means “________”.

A.becoming smaller

B.becoming more important

C.becoming more popular

D.becoming better小题3:We infer that graphic designers still use huge display screen laptops most probably because________.

A.huge display screen laptops are very cheap

B.small display screen laptops are not on sale yet

C.they can see their drawings more clearly

D.they also want to play computer games小题4:What can we learn from the second paragraph?

A.That laptops can only be used for one year.

B.That laptops are not as good as desktops.

C.That the prices for laptops are too high.

D.That laptops may have problems which cannot be fixed.

单项选择题