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【多选题】
2019年5月2日,企业购入甲公司股票100万股作为交易性金融资产,支付价款620万元,其中包含已宣告未发放的现金股利20万元,另支付交易费用0.5万元,取得增值税专用发票注明的增值税税额0.03万元。6月30日,该股票的公允价值为700万元。8月10日,企业出售甲公司股票,售价为730万元,下列表述正确的有A.
企业取得交易性金融资产的入账价值为620万元
B.
交易费用0.5万元入“投资收益”账户的贷方
C.
6月30日，利润表“公允价值变动收益”项目的贷方金额为100万元
D.
该交易性金融资产出售应计入投资收益的金额为30万元
E.
持有期间收到交易性金融资产购买价款中包含已宣告但尚未领取的现金股利计入当期损益
F.
出售甲公司股票，企业应贷记“公允价值变动损益”100万元
G.
甲公司因这项交易性金融资产而确认的投资收益金额为29.5万元
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举一反三
【判断题】For the following argumentative topics of A “Are you one of those who thinks cheating is not good for students?” and B “Cheating helps students learn”, A is better, for aquestion can be an argument.
A.
正确
B.
错误
【单选题】( ) has been recorded, those students frequently ( ) with their teachers will stand a good chance of achieving academic excellence.
A.
What; interacted
B.
As; interacted
C.
What; interacting
D.
As; interacting
【单选题】For those who do not do well on “A Level”s but are good students, there is an _______.
A.
option
B.
alternative
C.
choice
D.
equivalent
【判断题】For the following argumentative topics of A “Are you one of those who thinks cheating is not good for students?” and B “Cheating helps students learn”, A is better, for a question can be an argument.
A.
正确
B.
错误
【简答题】Now many university teachers are troubled by students' cheating on exams. No matter how hard they try to persuade and to pr it from happening, this phenomenon seems to be on the increase. In the ...
【简答题】Good students are those who not only read books but_________________what they learn from them.
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