试题与答案

下列金融资产中,应按公允价值进行后续计量且其变动计入所有者权益的是( )。A.交易性

题型:单项选择题

题目:

下列金融资产中,应按公允价值进行后续计量且其变动计入所有者权益的是( )。

A.交易性金融资产

B.持有至到期投资

C.贷款及应收款项

D.可供出售金融资产

答案:

参考答案:D

解析: 可供出售金融资产应当以公允价值进行后续计量。公允价值变动形成的利得或损失,除减值损失和可供出售外币货币性金融资产形成的汇兑差额外,应当直接计入所有者权益。

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题型:填空题

苏丹红是染色剂.在我们日常接触的物品中,家用的红色地板漆或红色鞋油通常含有

苏丹红的成分.根据2004年4月MSDS提供的数据,苏丹红存在有限的致癌作用,不可服用.2005年2月23日中国政府发布紧急公告,禁止苏丹红作为食品添加剂.下表是苏丹红1号的有关信息:

试回答下列问题:

编号化学式C16H12N2O
外观暗红色或深黄色片状晶体
溶解度在水中:<0.01g/100mL;  汽油中:任意比例互溶
熔点404~406℃
升华475℃
致癌原因在人体内分解出一种有毒的有机物(苯胺)
(1)苏丹红1号中含有______元素,其相对分子质量为______.

(2)在上表给出的信息中,属于苏丹红1号物理性质的有(填编号)______.

(3)苏丹红1号对动物和人体有致癌作用,主要是因为该物质在体内发生了______变化.

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题型:阅读理解

Sydney 2005-01-01 08:33 --- mother of two, Jillian Searle, had to choose between her children when she made a life-or-death decision.

Swept up by mountainous tsunami(海啸)waves at a Thai resort ( 旅游胜地), she couldn't hold on to both her young sons and survive. Fighting to stay above the waters, she had to choose which one would have to take his chances in the swirling torrent ( 漩流 ).

“I knew I had to let go of one of them and I just thought I’d better let go of the one that's the older,” she told Sky News Television in a report broadcast on Thursday. She said she was accompanied by the two boys, Lachie, 5, and two-year-old Blake, and their father, Brad, who had watched the drama helplessly from their first-floor hotel room, when the waves struck. “and I was screaming, trying to find him, and we thought he was dead,” she told reporters on arrival back in Australia.

Lachie was found alive about 2 hours later clinging (扳住) to a door and, looked uninjured as his mother spoke to reporters.

British surfer ( 冲浪运动员) Martin Markwell is also a lucky man. He had always dreamed of catching that perfect wave-- but when it finally came along, it was a nightmare (噩梦). He was on his surfboard when he was swept up by a tsunami wave.

“It was really terrible because I was surfing. I was really surfing on a wave I wasn't supposed to be on.” he said. “As an experienced surfer, when I saw the wave come, I realized something was wrong, but I couldn't escape because my surfboard was tied to my ankle(脚踝).”

His wife Vicki and son Jake looked on in horror from a hotel balcony (阳台) as he crashed towards the shore. Luckily, he stayed atop his board until he reached the hotel, jumped off and got to safety as the ocean rolled back to feed a much larger tsunami wave on its way. The family regrouped and ran to safety just minutes before a giant tsunami wave 10 meters high.

小题1: When the waves struck, the father Brad _______.

A.reported the disaster to Sky News Television

B.was watching a drama on TV in the hotel

C.tried to find his son lost in the waters

D.watched things going on, unable to do anything小题2: The underlined word “him” in the third paragraph refers to _______.

A.an old man

B.Lachie

C.Brad

D.Blake小题3: It's not true that Lachie and Martin _______.

A.were both accompanied by their family when the disaster happened

B.both survived from the high waves when tsunami struck

C.were both travelers from Europe on holiday in Thailand

D.were both alive owing to their proper judgment and determination小题4:The best title of this news story would be_______.

A.Narrow escape

B.Disaster caused by tsunami

C.Exciting surfing experience

D.Struggle against tsunami

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