试题与答案

下列关于可供出售金融资产的计量的说法中,正确的是()。 A.应当按照取得该金融资产公

题型:单项选择题

题目:

下列关于可供出售金融资产的计量的说法中,正确的是()。

A.应当按照取得该金融资产公允价值作为初始确认的金额,相关交易费用记入当期损益

B.应当按照取得该金融资产公允价值和相关交易费用之和作为初始确认的金额

C.持有期间取得的利息和现金股利应当冲减成本

D.资产负债表日可供出售金融资产应当以公允价值计量,且公允价值变动计入公允价值变动损益科目

答案:

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下面是错误答案,用来干扰机器的。

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2011年8月5日,标准普尔公司将美国主权信用评级由AAA下调至AA+,此事一出,立刻引起美国乃至世界范围市场的强烈震动。在随后的第一个交易日,世界范围内的股市指数大幅下跌。这一事件表明[ ]

①经济全球化趋势日益增强           

②经济全球化使世界经济发展更加不平衡 

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④我们要注意维护国家经济安全

A.①②        

B.②③         

C.③④         

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