【多选题】以公允价值计量且其变动计入当期损益的金融资产,正确的会计处理方法有
A.
企业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的股票、债券、基金,以及不作为有效套期工具的衍生工具,应当按照取得时的公允价值和相关的交易费用作为初始确认金额
B.
支付的价款中包含已宣告发放的现金股利或债券利息,应当单独确认为应收项目
C.
企业在持有以公允价值计量且其变动计入当期损益金融资产期间取得的利息或现金股利,应当确认为投资收益
D.
资产负债表日,企业应将以公允价值计量且其变动计入当期损益的金融资产或金融负债的公允价值变动计入当期损益
E.
处置该金融资产时,该金融资产的公允价值与初始入账金额之间的差额应确认为投资收益,不再调整公允价值变动损益
【单选题】儿童获得物体守恒的概念,开始于下列哪个阶段?( ) 。
【单选题】Don’t drive a car after drinking wine, or you______be punished according to the new rules.
【单选题】听力原文:M: You are washing your car even on vacation. It makes me feel guilty. W: You shouldn't. It's just that I have nothing better to do at the moment. Q: What does the woman imply? (19)
A.
She's watching the cars go by.
B.
She's washing the car for killing time.
C.
The man should feel well soon.
D.
The man works harder than she does.
【单选题】听力原文:M: First thing after taking my car to be repaired, I'll go to my office. W: Please stop for groceries on the way home if you have time. Q: What will the man do first? (2)
【多选题】以公允价值计量且其变动计入当期损益的金融资产,正确的会计处理方法有()。
A.
支付的价款中包含已宣告但尚未发放的现金股利,应当单独确认为应收项目
B.
企业划分为以公允价值计量且其变动计入当期损益金融资产的股票、债券、基金,以及不作为有效套期工具的衍生工具,应当按照取得时的公允价值和相关的交易费用作为初始确认金额
C.
企业在持有以公允价值计量且其变动计入当期损益的金融资产期间取得的利息或现金股利,应当确认为投资收益
D.
资产负债表日,企业应将以公允价值计量且其变动计入当期损益的金融资产的公允价值变动计入当期损益
E.
处置该金融资产时,该金融资产的公允价值与初始入账金额之间的差额应确认为投资收益,不再调整公允价值变动损益
【单选题】企业在处置以公允价值计量且其变动计入当期损益的金融资产时,其投资收益为( )。
【判断题】Even after the car was tuned, it still was difficult to start in the mornings.
【单选题】听力原文:W: Jerry, can you pick me up after work today? I left my car at the garage. M: I'm afraid I can't. I've scheduled an appointment with a client at dinner time. Q: What is the man going to do? (18)
【单选题】Your uncle seems to be a good driver: _______, I wouldn’t dare to travel in his car.