【判断题】【消耗次数：1】
资产负债表日，交易性金融资产应当按照公允价值计量，公允价值与账面余额之间的差额计入当期收益，计入“投资收益”科目。( )
①
正确
②
错误
参考答案：
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相关题目
【单选题】
资产负债表日，交易性金融资产公允价值高于其账面价值的差额，应贷记的会计科目是？
①
投资收益
②
交易性金融资产——成本
③
公允价值变动损益
④
交易性金融资产——公允价值变动
【多选题】
以公允价值计量且其变动计入当期损益的金融资产，正确的会计处理方法有（ ）。
①
企业划分为以公允价值计量且其变动计入当期损益的金融资产的股票、债券，应当按照取得时的公允价值和相关的交易费用作为初始确认金额
②
支付的价款中包含已宣告但尚未发放的现金股利或债券利息，应当单独确认为应收项目
③
企业在持有期间取得的利息或现金股利，应当确认为投资收益
④
资产负债表日，公允价值变动计入当期损益
随机题目
【单选题】
What role does a teacher play in the following activity? The teacher writes one of five numbers (1-5) on a number of cards (the same number as the students). Each student draws one card. Those who have drawn number 1 will form group1, and those who have drawn number 2 will form group 2. Thus the students are put into five groups in a random way.
①
Controller
②
Assessor
③
Organizer
④
Prompter.
【单选题】
What are language contents?
①
Structures, vocabulary, functions and topics
②
Pictures, vocabulary, communication and topics
③
PPT, structures, aims and summary
④
Structures, aims, functions and topics.
【单选题】
Which part is to be finished after a lesson in a lesson plan?
①
Teaching aids
②
End of a lesson summary
③
Optional activities and assignment
④
After lesson reflection.
【单选题】
What are the principles for good lesson planning?
①
Aim, variety, flexibility, learnability and linkage
②
Aim, preparation flexibility and linkage
③
Aim, micro-planning, macro-planning and flexibility
④
Aim, micro-planning, macro-planning and variety.
【单选题】
What is the function of optional activities?
①
Backups in case the lesson goes too fast and there are a few minutes left
②
Prepared for good students
③
Prepared for bad students
④
Used for emergency.
【单选题】
What are very commonly used teaching procedures and stages?
①
Presentation, practice and production
②
Pre-reading, while-reading and post-reading
③
Mechanical practice and meaningful practice
④
Both A and B.
【单选题】
What are the guidelines for writing teaching aims in a lesson plan?
①
Clear, brief
②
Specific, students-oriented
③
Specific, teacher-oriented
④
Both A and B.
【单选题】
What is discourse competence concerned with?
①
Appropriate use of the language in social context
②
Ability to create coherent written text or conversation and the ability to understand them
③
Strategies one employs when there is communication breakdown due to lack of resources
④
Knowledge of language itself, its form and meaning.
【单选题】
What is strategic competence concerned with?
①
Appropriate use of the language in social context
②
Ability to create coherent written text or conversation and the ability to understand them
③
Strategies one employs when there is communication breakdown due to lack of resources
④
Knowledge of language itself, its form and meaning.
【单选题】
What are the five components of communicative competence?
①
Linguistic competence, pragmatic competence, discourse competence, strategic competence and fluency
②
Linguistic competence, pragmatic competence, discourse competence, strategic competence and accuracy
③
grammar competence, pragmatic competence, discourse competence, strategic competence and fluency
④
grammar competence, pragmatic competence, discourse competence, strategic competence and accuracy.