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【简答题】
Back in my country, when I was a child, I used to go to “market day” with my mother. One day each week, farmers used to ___1___ their fruit and vegetables into the city. They ___2___ one street to all cars, and the farmers set up tables for their ___3___. This outdoor market was a great place to ___4___. Everything was fresher than produce in grocery stores because the farmers brought it in ___5___ after the harvest. My mother and I always got there early in the morning to get the ___6___ produce. The outdoor market was a wonderful adventure for a small child, ___7___ was like a festival — full of colors and ___8___. There are red tomatoes, yellow lemons, green lettuce, peppers, grapes, onions. The farmers did their own ___9___. They all shouted loudly for ___10___ to buy their produce. “Come and buy my beautiful oranges! They’re juicy and delicious and full of vitamins to ___11___ your children healthy and strong!” Everyone used to ___12___ with the farmers over the ___13___ of their produce. It was like a wonderful drama in a theatre; the buyers and sellers were the “___14___” in this drama. My mother was an ___15___ at this. First, she picked the freshest, most attractive tomatoes, for example. Then she asked the price. The seller told her. “What?” she said. She looked very surprised. “ So ___16___?” The seller looked terribly ___17___. “My dear lady!” he replied. “I’m a poor, ___18___ farmer. These are the cheapest tomatoes on the market!” They always argued for several minutes before agreeing ___19___ a price. My mother took her tomatoes and left. Both buyer and seller were ___20___. The drama was over. 1. A. carry      B. take    C. bring         D. fetch 2. A. opened        B. closed   C. started   D. stopped 3. A. produce      B. goods        C. food     D. product 4. A. buy B. sell         C. bargain        D. shop 5. A. hurriedly       B. immediately      C. directly      D. straightly 6. A. best   B. finest    C. freshest      D. cheapest 7. A. who     B. that         C. which   D. what 8. A. voices    B. noises   C. sounds     D. accent 9. A. shopping       B. business       C. shouting       D. advertising 10. A. customers    B. producers        C. themselves      D. sellers 11. A. keep       B. let      C. except D. make 12. A. argue    B. talk    C. discuss         D. speak 13. A. order    B. price         C. quality     D. form 14. A. viewers B. listeners   C. actors  D. directors 15. A. actress       B. inventor   C. advancer  D. expert 16. A. wonderful    B. exciting        C. cheap        D. expensive 17. A. injured      B. hurt      C. damaged  D. wounded 18. A. excellent      B. fair    C. honest   D. easy 19. A. with     B. to       C. in           D. on 20. A. disappointed B. encouraged C. satisfied     D. tired
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【判断题】衍生金融工具公允价值变动的利得或损失应记入“公允价值变动损益”账户,它是一个损益类账户。(    )
A.
正确
B.
错误
【判断题】国外学者研究表明,道德的发展要经历三个层次,分别为前惯例层次、惯例层次和后惯例层次。
A.
正确
B.
错误
【判断题】公允价值变动损益是指企业交易性金融资产等公允价值变动形成的应计入当期损益的利得(或损失)。( )
A.
正确
B.
错误
【简答题】国外学者的研究表明,道德发展要经历( ) 、 ( )、( )三个层次
【简答题】公允价值变动损益是指基金持有的采用公允价值模式计量的交易性金融资产、交易性金融负债等公允价值变动形成 的应计入下期损益的利得或损失。
【简答题】为什么可供出售金融资产的公允价值变动计入权益(资本公积)而不是计入损益(公允价值变动损益)?
【多选题】下列关于公允价值变动损益账户的说法,正确的有( )
A.
公允价值变动损益是损益类账户
B.
该账户的贷方反映公允价值上升的金额
C.
该账户的借方反映公允价值下降的金额
D.
公允价值变动损益核算以公允价值计量的资产因公允价值变动而给企业带来的损失或收益
【多选题】下列各项,应该计入利润表的是(    )。
A.
交易性金融资产公允价值变动损益
B.
可供出售金融资产公允价值变动损益
C.
后续计量采用公允价值的投资性房地产的公允价值变动损益
D.
处置长期股权投资时,投资单位持有该长期股权投资时形成的“资本公积——其他资本公积”
【判断题】公允价值变动损益是指基金持有的采用公允价值模式计量的交易性金融资产、交易性金融负债等公允价值变动形成 的应计入下期损益的利得或损失。
A.
正确
B.
错误
【判断题】国外学者研究表明,道德的发展要经历三个层次,分别 为前惯例层,惯例层和后惯例层(原则层次)。( )
A.
正确
B.
错误
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