第3题: [单项选择]{{B}}Questions 11 to 18 are based on the conversation you have just heard.{{/B}} A. Because he reads too many books. B. To learn how to separate the important from the unimportant. C. To be well-informed. D. Because he always wastes his time. 参考答案:C 答案解析:[听力原文]
W: You spend all of your time reading books. How do you expect to be well-informed if you ne
第16题: [多项选择]企业发生的下列事项中,影响“投资收益”的有( )。 A. 交易性金融资产持有期间被投资单位宣告发放的现金股利 B. 期末交易性金融资产的公允价值大于账面余额 C. 长期股权投资采用权益法核算,被投资单位宣告分派现金股利 D. 出售交易性金融资产,售价与账面价值的差额 参考答案:A,D 答案解析:[解析] 选项A和选项D影响投资收益;选项B计入公允价值变动损益;选项C冲减长期股权投资。