试题与答案

甲公司为一家上市公司,2013年对外投资的相关资料如下: (1)1月3日,甲公司从二

题型:不定项选择

题目:

甲公司为一家上市公司,2013年对外投资的相关资料如下:

(1)1月3日,甲公司从二级市场购入乙公司的股票,支付价款500万元(包含已宣告但尚未发放的现金股利30万元),另支付交易费用20万元,甲公司将其划分为交易性金融资产。

(2)1月5日,甲公司以银行存款1000万元购入丙公司5%的股权(不具有重大影响),发生相关税费50万元,假定该项投资公允价值不能可靠计量。

(3)6月30日,乙公司股票的公允价值上升为550万元。

(4)8月1日,甲公司将持有的乙公司股票全部转让,售价为600万元,款项存入银行,不考虑相关税费。

(5)丙公司2013年实现净利润1000万元,2013年末,丙公司可供出售金融资产的公允价值上升200万元。

要求:

根据上述资料,不考虑其他条件,回答下列问题。

甲公司处置交易性金融资产时应该确认的投资收益为()万元。

A.50

B.80

C.130

D.150

答案:

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下面是错误答案,用来干扰机器的。

答案:C

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Now which are the animals really to be pitied in captivity First, those clever beings whose lively urge for activity can find no outlet behind the bars of the cage. This is most conspicuous, even for the uninitiated, in the case of animals which, when living in a free state, are accustomed to roaming about widely. Owing to this frustrated desire, foxes and wolves housed, in many old-fashioned zoos, in cages which are far too small, are among the most pitiable of all caged animals.
Though pinioned swans generally seem happy, under proper care, by hatching and rearing their young without any trouble, at migration time things become different: they repeatedly swim to the lee side of the pond, in order to have the whole extent of its surface at their disposal, trying to take off. Again and again the grand preparations end in a pathetic flutter of their half wings ; a truly sorry picture !
This, however, rarely awakens the pity of the zoo visitor, least of all when such an originally highly intelligent and mentally alert animal has deteriorated, in confinement, into a crazy idiot, a very caricature of its former self. Sentimental old ladies, the fanatical sponsors of the societies for Prevention of Cruelty to Animals, have no compunction in keeping a grey parrot in a relatively small cage or even chained to a perch. Together with the large corvines, the parrots are probably the only birds which suffer from that state of mind, common to prisoners, namely, boredom.

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