【单选题】在资产负债表日,交易性金融资产的公允价值无论高于或低于其初始投资成本,均须通过“公允价值变动损益”账户来确认其由于公允价值变动而形成的应计入当期损益的收益和损失。( )
【单选题】--- It’s already 9:00 o’clock, but he hasn’t turned up yet. --- He ______ in the traffic jam.
【多选题】下列交易或事项不应通过“投资收益”科目核算的有( )。
D.
权益法核算长期股权投资在被投资单位实现净利润时
【判断题】交易性金融资产的公允价值变动应通过 “投资收益”进行核算。 ( )
【单选题】Professor Tang didn't give us a speech today.It was ________ he had a traffic accident on the way to school.
【单选题】在资产负债表中,交易性金融资产应当按照公允价值计量,应按交易性金融资产的公允价值对其账面价值进行调整,公允价值与账面余额之间的差额通过( )科目计入当期损益。
【单选题】—We are worried about Tom. Why hasn’t he come back? —Don’t worry. He ______ in a traffic jam.
D.
should have been caught
【单选题】Not until the driver was stopped by the traffic police that he shouldn’t have drunk so much wine.
【单选题】______ the traffic jam, he didn’t catch his plane, which was reported to have crashed soon after it took off.