试题与答案

被审计单位的下列业务中,注册会计师认为应通过“资本公积”科目核算的有()。 A.权益

题型:多项选择题

题目:

被审计单位的下列业务中,注册会计师认为应通过“资本公积”科目核算的有()。

A.权益法下被投资企业增发股票形成的股本溢价

B.自用房地产或存货转换为投资性房地产引起的直接计入所有者权益的利得或损失

C.可供出售金融资产公允价值的变动引起的直接计入所有者权益的利得或损失

D.金融资产的重分类引起的直接计入所有者权益的利得或损失

答案:

参考答案:A, B, C, D

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题型:问答题

注意:下面出现的“考生文件夹”均为K:\K01\15010007。
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题型:阅读理解

Children’s Storybooks and Tales: This site is dedicated to Children’s Story Books and how to tell Children’s Stories. If you enjoy a child’s story or have kids of your own then please browse (浏览) this site to find some great stories and how to read them.

The Cat in the Hat---Dr. Seuss

In the first book featuring the character (The Cat in the Hat, 1957), the Cat brings chaos (混乱) to a household of two young children on one rainy day while their mother is out. Bringing with him two creatures appropriately named Thing One and Thing Two, the Cat performs all sorts of tricks to amuse the children, with mixed results. The Cat’s tricks are vainly opposed by the family pet, who is a conscious goldfish. The children (Sally and her older brother) finally prove good ones, capturing the Things and bringing the Cat under control. He cleans up the house on his way out, disappearing seconds before the mother comes back.

The Famous Fire---Enid Blyton

The Famous Fire is Enid Blyton’s most popular and celebrated series of children’s books. The sequence (顺序) began life in 1942, when the first book, Fire on a Treasure Island was published and it has won great praise from both fans and critics. The series has gone on to become amongst the best-loved stories ever to have been written for children.

Tom and Pippo in the Garden---Helen Oxenbury

In 1988 Helen Oxenbury created a series of books featuring Tom, a naughty young boy, and his beloved stuffed monkey, Pippo. Ms. Oxenbury remarked that Tom was very much like her son “when he was a little boy”. Like Tom, her son would often blame his misdeeds on his trusted buddy, the friendly family dog.

The BFG---Roald Dahl

The story is about an orphan girl named Sophie. One night when Sophie cannot sleep during the “witching hour” and sees a giant blowing something into bedroom windows down the street. The giant sees her, and although she tries to hide in the bed, he reaches through the window and carries her away to his home.

小题1:It can be inferred from the The Cat in the Hat that ________.

A.the goldfish likes to keep company with the cat

B.all tricks performed by the cat are not amusing

C.Sally has to clean up the house before her mother comes back

D.the cat finally takes control of the Things小题2:From the book Tom and Pippo in the Garden, we know ________.

A.Pippo is a naughty dog causing trouble in the family

B.Tom likes to keep a pet dog at home

C.Ms. Oxenbury complained about her son’s dishonesty

D.Pippo always gets the blame for everything that goes wrong小题3:According to the book The BFG, “the witching hour” may refer to a time ________.

A.when magic things can happen

B.when a girl can’t fall asleep

C.when a person dreams a nightmare

D.when a child can be taken away小题4:For whom is the passage most likely intended?

A.Children.

B.Parents.

C.Teachers.

D.Writers.

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