第2题: [多项选择]下列各项中,可能会引起资本公积账面余额发生变化的有( )。 A. 增发新股 B. 可供出售金融资产发生减值 C. 可供出售金融资产公允价值变动 D. 应付账款获得债权人豁免 E. 投资性房地产公允价值变动 参考答案:A,B,C 答案解析:[解析] 应付账款获得债权人豁免应该计入营业外收入.不会引起资本公积账面价值发生变化;投资性房地产的公允价值变动计入公允价值变动损益。
第3题: [单项选择]Despite an overlay of quasi-literary French vocabulary stemming from the Norman Invasion of 1066, the daily vocabulary of English remained Germanic, ______ its grammatical structure. A. the same as B. and so are C. as did D. and so were 参考答案:C