第6题: [单项选择]How are the man’s trousers A. They are too worn to be mended. B. They are very new. C. They are too small to wear. 参考答案:A 答案解析:[听力原文] F: These holes can’t be mended. M: Well, I have to buy a new pair of trousers.
第27题: [单项选择]可供出售金融资产应当以公允价值进行后续计量,公允价值变动形成的利得或损失计入所有者权益,在该金融资产终止确认时转出计入( )科目。 A. 财务费用 B. 投资收益 C. 公允价值变动损益 D. 资本公积 参考答案:B 答案解析:[解析] 出售可供出售的金融资产,应从所有者权益中转出的公允价值累计变动额,借记或贷记“资本公积——其他资本公积”科目,按其差额,贷记或借记“投资收益”科目。