【判断题】【消耗次数：1】
企业为取得交易性金融资产发生的交易费用应计入交易性金融资产初始确认金额。( )
①
对
②
错
参考答案：
复制
纠错
相关题目
【多选题】
对于企业初始确认金融资产或金融负债时发生相关交易费用，下列说法中正确的有（ ）。
①
对于以公允价值计量且其变动计入当期损益的金融资产和金融负债，相关交易费用应当直接计入当期损益
②
对于以公允价值计量且其变动计入当期损益的金融资产和金融负债，相关交易费用应当计入初始确认金融
③
以公允价值计量且其变动计入其他综合收益的金融资产和金融负债，相关交易费用应当直接计入当期损益
④
对于以公允价值计量且其变动计入其他综合收益的金融资产和金融负债，相关交易费用应当计入初始确认金融
【单选题】
下列项目中，应计入交易性金融资产取得成本的是（ ）。
①
支付的相关税费
②
支付的购买价格
③
实际支付的价款中含有的已到付息期但尚未领取的债券利息
④
支付的手续费
【多选题】
下列项目中，不应计入交易性金融资产取得成本的是
①
支付的购买价格
②
支付的交易费用
③
支付的相关税金
④
支付价款中包含的应收利息
⑤
支付价款中包含的应收现金股利
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【单选题】
Computer software _____ some 70 percent of our range of products.
①
picks up
②
focuses on
③
accounts for
④
is based on
【单选题】
The manager showed the new employee _______ to find the supplies.
①
what
②
where
③
that
④
which
【单选题】
We agreed to accept ____ they thought was the best guide.
①
whatever
②
whomever
③
whichever
④
whoever
【单选题】
They ______ thankful to have the opportunity to further their studies.
①
would like to be
②
ought to be
③
would rather be
④
had better be
【单选题】
Features such as height, weight, and skin color ____ from individual to individual and fromface to face.
①
change
②
vary
③
alter
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convert
【单选题】
Happiness doesn’t necessarily ______ money.
①
go for
②
go through
③
go back
④
go with
【单选题】
Modern machinery _______ been installed in this newly-built factory.
①
has
②
have
③
is
④
are
【单选题】
After failing the exams three times, Jack realized that he’d never ____in English.
①
see to it
②
attain it
③
catch it
④
make it
【单选题】
Before the final examination, some students have shown _______ of tension. They even have trouble in sleeping.
①
anxiety
②
marks
③
remarks
④
signs
【单选题】
Wow! This is a marvelous room! I’ve never known you’re so artistic._________
①
Great, I am very art-conscious.
②
Don’t mention it.
③
Thanks for your compliments.
④
It’s fine.