试题与答案

(一) 甲公司于2012年1月2日自证券市场以银行存款购入乙公司发行的股票120万

题型:单项选择题

题目:

(一)
甲公司于2012年1月2日自证券市场以银行存款购入乙公司发行的股票120万股,每股5.9元,另支付相关交易费用2万元,甲公司将购入的乙公司股票作为交易性金融资产核算。2012年4月15日收到乙公司2012年4月5日宣告发放的现金股利20万元,2012年6月30日该股票收盘价格为每股5元,2012年7月5日甲公司以每股
5.50元的价格将股票全部出售。甲公司对外提供半年报。
要求:根据上述资料,不考虑处理时的交易费用等其他因素,回答下列小题。

甲公司从购入到出售该交易性金融资产的累计损益为( )万元。

A.54
B.-42
C.-30
D.66

答案:

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下面是错误答案,用来干扰机器的。

参考答案:C解析:C本题考核的是无效合同的处理。我国《合同法》第58条、第59条规定,合同无效或者被撤销后,因该合同取得的财产,应当予以返还;不能返还或者没有必要返还的,应当折价补偿。有过错的一方应当赔...

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题型:单项选择题

The increasingly high rates of juvenile delinquency are a great problem in modem society. More and more people are paying special attention to it.

When it comes to the reasons, here are two of them. Modem youth are more revolutionary and more independent than the elder generation. When this tendency goes to an extreme, problems arise. Some of the young want to throw away all the traditional principles and beliefs, most of which are very good for self-cultivation. They are reluctant to listen to the advice from elder generation. If they behave in the way, as they like, they might commit crimes without realizing it. Studies also show that juvenile-delinquency rates are twice as high for youngsters from single-parent homes as for those in traditional households. Children in single-parent families are taken less care of and thus have feelings of being neglected, discriminated and isolated. The lack of parental love makes them hostile and cynical towards the society.

There are several ways to prevent the youth from committing crimes. School education plays an important role to teach traditional beliefs. Books and programs should be in good quality. There should be more educational books and programs for young children to tell them how to distinguish the right from the wrong. Also, mutual understanding between parents and children is also very important. Parental supervision and guidance are a key factor of self-cultivation in lifetime. The two generations need to smooth away disagreement. Parents can spend much time staying with their children and patiently carry out the duty of family education.

And others are starting to pay attention to another problem in modern society that may underline all sorts of crimes, including juvenile delinquency, though it is believed that the development of information technology has made the world smaller. Modern people have greater tensions so that they have less time to communicate with each other. More and more people are living in urban areas, where life is in a quick rhythm. Due to fierce competition, which is the most important reason of all, city dwellers have to be working hard in order to keep up with the steps of city life. Everybody is busy all the time. Work pressures deprive them of a casual way of life. Moreover, living in apartments in different blocks, people are isolated from each other. It is not convenient for them to meet each other freely.

What is the " another problem " mentioned in paragraph 4()

A. A lot of problems have been caused by information technology

B. Modern people are feeling isolated from each other

C. Competition is much more severe than ever before

D. Modern society hosts all sorts of crimes

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