第8题: [单项选择]下列各项中，不属于其他综合收益的是（ ）。 A. 外币报表折算差额 B. 可供出售金融资产的公允价值变动 C. 发行可转换债券时确认的权益成份公允价值 D. 非投资性房地产转换为采用公允价值模式计量的投资性房地产时公允价值大于账面价值的差额 参考答案:C 答案解析:【答案解析】发行可转换债券时权益成份的公允价值确认为资本公积——其他资本公积，转股时其金额转入资本公积——股本溢价，属于权益性交易，因此确认的资本公积——其他资本公积不属于其他综合收益。
第11题: [简答题]in this part，you are to write a composition entitled Pressures of Modern Man in no less than 200 words．Your composition should be based on the flowing outline． 1．现代人会遇到各种各样的压力 2．压力的来源 3．如何减轻自己的压力 参考答案:[参考范文] Life in modern society is becoming increasingly strained and busy：as old-fashioned things are soon replaced by new ones，people feel under more and more pressures． Different people endure different pressures．Employees are afraid of being laid off when there is an economic depression．Farmers fear that flood or drought will reduce their har vest．As for students，they have pressures from society，school and parents．A primary school student who is not admitted by a key high school will disappoint his parents very much．In order to find a satisfactory job after graduation，high school students’parents ex pect them to go to university．The same situation occurs to university students．The first thing during their university lives is to get their diplomas．Students without diplomas can hardly find their jobs．So they have to study hard and pass all the exams arranged by schools and the country． In my opinion，it is undoubtedly rough to live in this world．I am a breadwinner in my family．My jobless parents，jobless wife and daughter are waiting for me to support so that I have to work hard and earn enough money．But I have many ways to lessen my pressures． such as making good friends，and doing exercise．With a good state of mind，I am not afraid of any pressure whenever I meet with it．Instead，I have turned pressures into driv ing forces for my career development．
第12题: [多项选择]重大事故隐患报告的内容包括( )。 A. 隐患的现状及其产生原因 B. 隐患的治理方案 C. 隐患的危害程度和整改难易程度分析 D. 经费和物资的落实 E. 负责治理的机构和人员 参考答案:A,B,C
第13题: [多项选择]房地产市场调研的一般内容有房地产( )调研。 A. 市场环境 B. 市场需求 C. 市场供给 D. 市场营销活动 E. 市场周期 参考答案:A,B,C,D 答案解析:[知识点] 房地产市场调研的内容
