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【单选题】
下列关于可供出售金融资产的说法中，错误的是()。A.
某项金融资产若没有划分为持有至到期投资、贷款和应收款项、以公允价值计量且其变动计入当期损益的金融资产，可以划分为可供出售金融资产
B.
股权分置改革中持有对被投资单位具有控制权的股权，应当确认为长期股权投资并采用成本法进行后续计量
C.
在股权分置改革过程中持有对被投资单位不具有控制、共同控制或重大影响的股权，应当划分为可供出售金融资产
D.
企业持有上市公司限售股权(不包括股权分置改革过程中持有的限售股权)，对上市公司不具有控制、共同控制或重大影响的，该限售股权只能划分为可供出售金融资产
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举一反三
【单选题】The Smiths have three sons, one a baby, ____ twins of thirteen.
A.
another
B.
other
C.
the other
D.
the others
【单选题】The Smiths______ the Summer Palace three times.
A.
have gone to
B.
have been in
C.
have been to
D.
have gone into
【单选题】Since they bought the house, the Smiths _____ debt these years [ ]
A.
have run into
B.
have been out of
C.
have been in
D.
have got into
【单选题】According to the professor, why do architects use sketches?
A.
Architects are not clear about the final design at the beginning.
B.
To design large buildings, architects must work in a smaller scale.
C.
Engineers use the architect's sketches to implement the details.
D.
Sketches are used as a record of the stages in development.
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