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【简答题】
Hundreds of years ago in a small town, a moneylender lent a lot of money to a poor man. The moneylender , who was old and ugly, the poor man’s beautiful daughter. So he came up with an idea. He said the poor man didn’t need to return the money to him he could marry his daughter. Both the man and his daughter were . The moneylender then told them that he would put a small stone and a small white stone into an empty bag. The girl would have to one. If she took the black stone , she would become the moneylender’s and her father’s debt(债务) would be let go. If she picked the white stone, she didn’t need to marry him and her father’s debt would be let go. Her father would be put into prison if she refused to pick a stone. As they talked, the moneylender picked up two stones. As he did that, the girl that he had put two black stones in the bag. He then asked the girl to pick her stone from the bag. The girl thought for a while and then had an idea. She put her hand into the bag and took out a stone. looking at it, she let it fall onto the path where it became lost among all the other stones. “ Oh how I was！” She said, “But never . If you look into the bag for the one that is left, you will be able to which stone I picked.” This tells: Sometimes we can think about things in a way. Most difficult problems do have an solution. 小题1: A．pleased B．attracted C．loved D．saw 小题2: A．if B．unless C．so D．but 小题3: A．bored B．frightened C．relaxed D．excited 小题4: A．pink B．red C．black D．yellow 小题5: A．show B．drop C．check D．choose 小题6: A．daughter B．cousin C．wife D．friend 小题7: A．again B．still C．never D．hardly 小题8: A．said B．feared C．thought D．noticed 小题9: A．On B．About C．For D．Without 小题10: A．usually B．surprisingly C．immediately D．slowly 小题11: A．worried B．clever C．careless D．lucky 小题12: A．laugh B．mind C．cry D．complain 小题13: A．tell B．explain C．ask D．arrange 小题14: A．saying B．story C．news D．man 小题15: A．careful B．funny C．different D．normal
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【多选题】下列关于投资性房地产处置的表述中,不正确的有( )。
A.
投资性房地产处置净收益计入营业外收入
B.
企业处置按成本模式计量的投资性房地产时，应将处置收入计入“其他业务收入”科目；按该项投资性房地产的账面价值，计入“其他业务成本”科目
C.
企业处置采用公允价值模式计量的投资性房地产时，应将处置收入计入“其他业务收入”科目；“其他业务收入”科目为投资性房地产账面价值的结转金额
D.
投资性房地产出售不会影响当期营业利润
【多选题】关于投资性房地产的处置，下列表述中不正确的有（）。
A.
处置投资性房地产时，应将相关的资本公积转入投资收益
B.
处置投资性房地产时，应将相关的公允价值变动损益转入投资收益
C.
处置投资性房地产时，应将取得的价款与其账面价值的差额计人投资收益
D.
处置投资性房地产时，应将其账面价值计入其他业务成本
【单选题】下列关于投资性房地产会计处理的表述中，不正确的是（）。
A.
采用成本模式计量的投资性房地产，期末计提的折旧费用计入其他业务成本
B.
采用成本模式计量的投资性房地产，在满足一定条件下可以转为公允价值模式计量
C.
按国家规定认定的闲置土地，不应确认为投资性房地产
D.
企业可以根据需要改变其投资性房地产的计量模式，但应在会计报表附注中披露
【单选题】You can count how many students passed an exam, but psychological and emotional feelings can not be _ measured.
A.
precisely
B.
exactly
【多选题】How can students be proactive about their overall health?
A.
eating well
B.
exercising regularly
C.
getting enough sleep
D.
making time for friends and relaxation
【多选题】下列各项中关于投资性房地产的处置表述不正确的有( )。
A.
处置时应结转其账面价值到“其他业务成本”科目
B.
处置时,收到的价款中不含税售价计入“其他业务收入”,增值税计入“应交税费--应交增值税(销项税额)”科目
C.
结转的以前期间的公允价值变动至“其他业务成本”科目,该结转影响处置损益。
D.
转换日原计入其他综合收益的金额在处置日要转到“投资收益”科目.
【多选题】关于投资性房地产的处置，下列表述中不正确的有( )。
A.
处置投资性房地产时，应将相关的资本公积转入其他业务收入
B.
处置投资性房地产时，应将相关的公允价值变动损益转入投资收益
C.
处置投资性房地产时，应将取得的价款与其账面价值的差额计入投资收益
D.
处置投资性房地产时，应将其账面价值计入其他业务成本
【多选题】According to the paragraph 8, how can students be a smart and educated consumer?
A.
They can go to financial literacy classes.
B.
They can consult with the school's financial aid office or seek input from parents or other respected adults.
C.
They can find a partner to help them stay on track.
D.
They shouldn't feel embarrassed to ask for help to avoid more serious financial problems.
E.
They can postpone their desires and don't fall into debt.
【单选题】下列关于投资性房地产的会计处理中,表述不正确的有( )。
A.
处置采用成本模式计量的投资性房地产时，应将其账面价值转入其他业务成本
B.
企业处置投资性房地产时，应将取得的价款计入其他业务收入
C.
企业处置采用公允价值模式计量的投资性房地产时，应转入投资收益
D.
企业处置采用公允价值模式计量的投资性房地产时，应将累计公允价值变动转入其他业务成本
【单选题】How can this problem of foreign students be solved according to the passage?
A.
There is no answer.
B.
Return to their homeland.
C.
Talk about it with their classmates.
D.
Time will help.
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