第8题: [单项选择]{{I}}Questions 14~16 are based on the following talk. You now have 15 seconds to read Questions 14~16.{{/I}}The screens of televisions of the future will become A. extremely large B. as large as walls in home C. as large as the screens of movies D. as large as you wish 参考答案:B
第33题: [单项选择]下列各项中,应通过“公允价值变动损益”科目核算的是( )。 A. 长期股权投资公允价值的变动 B. 可供出售金融资产的公允价值变动 C. 交易性金融资产的公允价值变动 D. 持有至到期投资的实际利息收入 参考答案:C 答案解析:[解析] 选项A,应具体判断长期股权投资的可收回金额与账面价值,若前者低于后者,则需要计提减值准备,借记“资产减值损失”科目,若前者高于后者,则不做处理;选项B,计入资本公积;选项D,计入投资收益。