【判断题】【消耗次数：1】
资产负债表日，无论交易性金融资产的公允价值大于还是小于账面价值，其差额均计入当期损益。
①
正确
②
错误
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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
【单选题】
企业将一项以公允价值计量且其变动计入当期损益的金融资产重分类为以摊余成本计量的金融资产的，所确认的新账面价值为（ ）。
①
该金融资产在重分类日的公允价值
②
该金融资产在重分类日的账面价值
③
该金融资产在重分类日的账面余额
④
该金融资产在重分类日的摊余成本
【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】
Which of the following is not right about Mark Twain’s writing style?
①
ungrammatical and complicated
②
colloquial and concrete
③
remarkable humor
④
deep influence on contemporary writers
【单选题】
After the Civil War America was transformed from ______ to ______.
①
an agrarian community … an industrialized and commercialized society
②
an agrarian community … a society of freedom and equality
③
a poor and backward society … an industrialized and commercialized society
④
an industrialized and commercialized society … a highly developed society
【单选题】
Which of the following is NOT right about Mark Twains style of language?
①
His sentence structures are long, ungrammatical and difficult to read.
②
His words are colloquial, concrete and direct in effect.
③
His humor is remarkable and characterized by puns, straight-faced exaggeration, repetition and anti-climax.
④
His style of language had exerted rather deep influence on the contemporary writers.
【判断题】
The Transcendentalist group includes two of the most significant writers America has produced so far, Emerson and Henry David Thoreau.
①
正确
②
错误
【判断题】
At the Reason and Revolution Period, Americans were influenced by the European movement called Romanticism Movement.
①
正确
②
错误
【判断题】
In the novel Moby Dick, the rebellious struggle of Captain Ahab was thought to be against the white whale.
①
正确
②
错误
【判断题】
In William Cullen Bryant’s poem “Thanatopsis”, the title means view of death.
①
正确
②
错误
【单选题】
About the novel The Scarlet Letter, which of the following statements is NOT right?
①
Its very hard to say that it is a love story or a story of sin.
②
Its a highly symbolic story and the author is a master of symbolism.
③
Its mainly about the moral, emotional and psychological effects of the sin upon the main characters and the people in general.
④
In it the letter A takes the same symbolic meaning throughout the novel.
【单选题】
In the novel Moby Dick, the rebellious struggle of Captain Ahab was thought to be against ____.
①
the white whale
②
the gliding great demon of the seas of life
③
the overwhelming, mysterious vastness of the universe and the awesome forces
④
the savage harpooners and the motley crew
【单选题】
The Romantic Period in American literature stretches from the end of the 18th century to the outbreak of _________.
①
the Revolutionary War
②
the Civil War
③
the War for Independence
④
World War