【多选题】【消耗次数：1】
企业持有交易性金融资产时，对于持有的分期付息到期还本的债券投资，在计息日企业进行相关账务处理会涉及到的会计科目有( )。
①
投资收益
②
营业外收入
③
公允价值变动损益
④
应收利息
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相关题目
【判断题】
持有交易性金融资产期间，对于被投资单位宣告发放的现金股利或企业在资产负债表日按分期付息、一次还本债券投资的票面利率计算的利息收入，应当确认为应收项目，借记“应收股利”或“应收利息”科目，贷记“投资收益”科目。( )
①
正确
②
错误
【多选题】
企业对有关交易性金融资产的下列交易或事项进行会计处理时，会涉及“投资收益”科目的有( )。
①
取得投资时支付的交易费用
②
取得投资时支付的价款中包含的现金股利
③
持有期间获得的现金股利
④
持有期间获得的股票股利
⑤
持有期间发生的公允价值变动损益
【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? T: do you have any hobbies? S: yes, I like singing and dancing. T: Uhm, and...? S: I also collect coins. T: Oh, really, how many...have you already...collected?
①
Controller
②
Assessor
③
Organizer
④
Prompter
【单选题】
Which of the following is the advantage of whole class work?
①
It is an ideal way to show materials and do presentations together
②
It allows students to work together rather than under teacher’s guidance.
③
There is always a great chance of different opinions and contributions to the work
④
It is less stressful.
【单选题】
Which of the following is the time when students work in groups?
①
When all the students are under the control of the teacher
②
When students work in pairs on an exercise or a task
③
When students work in small group
④
When students are expected to work on their own at their own speed.
【单选题】
What role does a teacher play in the following activity? The teacher gives students 2 minutes to skim a text, and when time is up, he asks students to stop and answer some questions.
①
Controller
②
Assessor
③
Organizer
④
Prompter
【单选题】
What are the possible roles of a teacher?
①
Controller, assessor
②
Organizer, prompter
③
Participant, resource-provider
④
All of the above.
【单选题】
Which of the following is the time when students study by themselves?
①
When all the students are under the control of the teacher
②
When students work in pairs on an exercise or a task
③
When students work in small groups
④
When students are expected to work on their own at their own speed.
【单选题】
What role does a teacher play in the following activity? When a student has made a sentence with borrow, “I borrowed a paper to write a letter”, the teacher says, “Well, we don’t say a paper, we say a piece of paper.”
①
Controller
②
Assessor
③
Organizer
④
Prompter.
【单选题】
Why do novice teacher often have problems giving clear instructions?
①
Their language proficiency is low
②
They are fresh from the university
③
Their instructions are too short
④
They are not able to target their instructions to the level of the learners.
【单选题】
When is appropriate for the teacher to give classroom instructions to students?
①
Give directions to tasks or activities, checking comprehension, giving feedback
②
Providing explanations to a concept or language structure, drawing attention
③
Setting requirements, checking comprehension, assigning homework
④
All of the above.
【单选题】
What are not good rules to follow for making instructions effective?
①
Use simple instructions and make them suit the comprehension level of the students
②
Use the mother tongue only when it is necessary
③
Use body language to assist understanding
④
Not model the task or activity before letting students move into groups or pairs .