第七节可供出售金融资产
（主要考核客观题，不定项选择题也会涉及）【提示】本节内容需要接着持有至到期投资学习，2014年重点掌握客观题，即使存在不定项选择题也仅仅是部分内容。
金融资产的学习顺序是：交易性金融资产—持有至到期投资—可供出售金融资产—长期股权投资。
一、可供出售金融资产的含义及核算思路
（一）含义
（核算科目：可供出售金融资产）
可供出售金融资产，是指初始确认时即被指定为可供出售的非衍生金融资产，以及没有划分为持有至到期投资、贷款和应收款项、交易性金融资产、长期股权投资。
通常情况下，划分为此类的金融资产应当在活跃市场上有报价，因此，企业从二级市场上购入的有报价的股票投资、债券投资、基金投资等，没有划分为交易性金融资产或持有至到期投资也未作为长期股权投资核算等金融资产的，可以划分为可供出售金融资产。
（二）核算思路
二、可供出售金融资产—股票投资（不考虑减值情况下的核算）（主要考核客观题，不
定项选择题也会涉及）
（不考虑减值情况下的核算）
（主要考核客观题，不定项选择题也会涉及）
（一）设置的会计科目
可供出售金融资产——成本
——公允价值变动
资本公积—其他资本公积
应收股利
投资收益
（二）初始计量
1.按取得时公允价值和相关交易费用计入初始入账金额；
2.支付的价款中，包含已宣告但尚未发放的现金股利，应当单独确认为应收项目。
借：可供出售金融资产——成本（公允价值+相关的交易费用）
应收股利（价款包含的股利）
贷：其他货币资金——存出投资款
【例题·单选题】甲公司自证券市场购入乙公司发行的股票100万股，支付价款860万元，其中包括乙公司已宣告但尚未发放的现金股利为每股0.16元，另支付交易费用4万元。甲公司将购入的乙公司股票作为可供出售金融资产核算。购入该可供出售金融资产的入账价值为（）万元。
A.860
B.840
C.848
D.844
【答案】C
【解析】该可供出售金融资产的入账价值=860-100×0.16+4=848（万元）。
借：可供出售金融资产—成本848
应收股利16
贷：其他货币资金—存出投资款 864
【易错易混试题·单选题】甲公司自证券市场购入乙公司发行的股票100万股，支付价款860万元，其中包括乙公司已宣告但尚未发放的现金股利为每股0.16元，另支付交易费用4万元。甲公司将购入的乙公司股票作为交易性金融资产核算。购入该交易性金融资产的入账价值为（）万元。
A.860
B.840
C.848
D.844
【答案】D
【解析】该交易性金融资产的入账价值=860-100×0.16=844（万元）。
借：交易性金融资产—成本844
应收股利16
投资收益 4
贷：其他货币资金—存出投资款864
（三）后续计量
1.收到购买价款中包含的现金股利
借：其他货币资金——存出投资款
贷：应收股利
2.被投资方新宣告的现金股利
借：应收股利
贷：投资收益
实际收到时
借：其他货币资金——存出投资款
贷：应收股利
3.期末（资产负债表日）公允价值变动：
第一期的公允价值变动（该期末公允价值-初始入账成本）
借：可供出售金融资产——公允价值变动
贷：资本公积——其他资本公积（或相反分录）
（不影响当期损益）
第二期以后各期的公允价值变动（该期末公允价值-上期末公允价值）
借：可供出售金融资产——公允价值变动
贷：资本公积——其他资本公积（或相反分录）
【例题·单选题】甲公司2013年12月25日支付价款2040万元（含已宣告但尚未发放的现金股利60万元）取得一项股权投资，另支付交易费用10万元，划分为可供出售金融资产。2013年12月28日，收到现金股利60万元。20013年12月31日，该项股权投资的公允价值为2105万元，甲公司2013年因该项股权投资应直接计入资本公积的金额为（）万元。
A.55
B.65
C.115
D.125
【答案】C
【解析】甲公司2013年因该项股权投资应直接计入资本公积的金额=2105-（2040-60＋10）=115（万元）。
20013年12月25日
借：可供出售金融资产——成本1990
应收股利60
贷：其他货币资金——存出投资款2050（2040＋10）2013年12月28日
借：其他货币资金——存出投资款60
贷：应收股利60
2013年12月31日
借：可供出售金融资产——公允价值变动 115（2105-1990）贷：资本公积——其他资本公积115
（三）处置（终止确认）
借：其他货币资金——存出投资款
贷：可供出售金融资产——成本
——公允价值变动（或借）
投资收益（或借）
同时：将“资本公积——其他资本公积”转入“投资收益”
借：资本公积——其他资本公积
贷：投资收益
（或相反分录）
【例题·计算分析题】甲公司2012年7月1日购入乙公司2012年1月1日发行的股票200股，每股市价10元，支付价款为2 000元，另支付交易费用150元；
2012年12月31日，该股票市价为12元；
2013年3月乙公司宣告发放现金股利，甲公司享有现金股利500元，2013年4月甲公司收到现金股利；
2013年5月1日，甲公司以每股15元的价格将该股票出售。
要求：分别作出作为交易性金融资产和可供出售金融资产核算的处理。
【答案】
小结：
1.可供出售金融资产股票投资的初始计量；
2.可供出售金融资产股票投资持有期间的计量；
3.可供出售金融资产股票投资处置；
4.可供出售金融资产股票投资与交易性金融资产的比较。
试题3 Part IV READING COMPREHENSION (45 minutes, 30 points, 1 point each) Directions: In this part of the test, there are five short passages. Read each passage carefully, and then do the questions that follow. Choose the best answer A, B, C, or D and mark the corresponding letter with a single bar across the square brackets on your Answer Sheet. Passage One Of all the accessories and adornments to clothes one perhaps pays least of all attention to buttons. Functional and often unexciting, replaced by zip fasteners or hooks and eyes, there is, one would think, nothing much to he said about the humble button. Yet it is very probable that buttons started life as ornaments; certainly it is not known that they had any practical function until the 13th century. By the 14th century buttons were once again ornamental, often wastefully so, to such an extent that it was by no means uncommon for a person of wealth and consequence to have as many as 300 buttons on a single article of dress. Unimaginable as it seems today, sewing superfluous buttons on clothes became a craze—not one that seems harmful to us though some Italians took a different view and a law against buttons was enforced in Florence. No buttons were to be worn on the upper arms penalty for disobedience—a sound whipping. (How often this had to be carried out. history does not relate!) Most of the buttons on modern clothes which could lie called decorative once did in fact serve a useful purpose. Buttons on boots are one good example. Sleeve buttons on men's coats are a reminder of the days when the fashion was for wearing shirts with frilly lace cuffs. On the tails of a modern tail coat there are indeed buttons which are purely ornamental but in earlier days horsemen used these buttons to keep the tails out of harm's way. With regard lo the side on which clothes are buttoned, originally both male and female dress was buttoned on the left hand side. Change came when men had to have access to their swords. So perhaps it is worth taking a look at buttons. 51. Which of the following statements is true regarding buttons? A. They have little function. B. They are the only useful accessory. C. They receive the least attention among accessories. D. They are one of the best adornments to any clothes. 52. According to the author, _______. . A. buttons are used as ornaments only in modern times B. buttons have been used as ornaments since the 14th century C. buttons were used as ornaments before the 13lh century D. buttons have been used as ornaments on and off throughout the history 53. It is implied that in the 14th century buttons ________. A. were a symbol of wealth B. were occasionally put on clothes C. began to have practical functions D. represented the wearers' artistic taste 54. In Florence, a city in Italy, buttons were once______. A. loved by every citizen B. banned because they were a craze C. considered harmful and nobody wore them D. forbidden on the upper arms 55. It seems to the author that buttons A. are worth a second look B. have never served any function
广东省学位英语历年真题及答案 - 百度文库 百度文库 搜索文档或关键词 普通分享 > 广东省学位英语历年真题及答案 VIP专享文档 2020-05-09 66页 用App免费查看 I. 会话技能15道15分15分钟 II. 阅读理解20道40分40分钟 III. 词汇和语法40道20分25分钟 IV. 完形填空10道10分10分钟 V . 短文写作100～120个词15分30分钟 考试总时间：120分钟 2011年广东学位英语考试试题及答案 PartⅠ Vocabulary and Structure (25 points, 30 minutes) Directions: There are 50 incomplete sentences in this part. For each sentence there are four choices marked A), B), C) and D). Choose the ONE answer that best completes the sentence. Then mark the corresponding letter on the Answer Sheet with a single line through the center. 1. By 1929, Mickey Mouse was as popular ____ children as Coca Cola. A) for B) with C) to D) in 2. When you buy anything expensive, never forget to ask for the ____ from the shop. A) receipt B) trust C) render D) tale 3. The financial support is decided not only according to your GRE score, but also according to your ____ in college. A) intelligence B) policy C) performance D) statement 4. Professor Smith is also the ____ of the international program office. If you have any problem when you study here, you may go to him for help. A) detective B) president C) manager D) director 5. We do not have a ____ school in our institute. The highest degree we provide for the students is a B. A. and a B. S. .
2014年江苏学位英语考试真题答案 阅读理解一（2005年题） Without proper planning, tourism can cause problems. For example, too many tourists can crowd public places that are also enjoyed by the local people of a country. If tourists create too much traffic, the local people become unhappy. They begin to dislike tourists and to treat them impolitely. They forget how much tourism can help the country’s economy(经济). It is important to think about the people of a destination country and how tourism affects them. Tourism should help a country keep the customs and beauty that attract tourists. Tourism should also advance(推进) the well-being (health and happiness) of local people. Too much tourism can be a problem. If tourism grows too quickly, people must leave other jobs to work in the tourism industry. This means that other parts of the country’s economy can suffer. On the other hand, if there is not enough tourism, people can lose jobs. Businesses can also lose money. It costs a lot of money to build large hotels, airports, air terminals, first-class roads and other support facilities needed by tourist attractions. For example, a major international-class tourism hotel can cost as much as 50 thousand dollars per room to build. If this room is not used most of the time, the owners of the hotel will lose money. Building a hotel is just a beginning. There must be many support facilities as well, including roads to get to the hotel, electricity, sewers to handle waste, and water. All of these support facilities cost money. 91.If they are not used because there are not enough tourists, jobs and money are lost 译文：如果没有适当的规划，旅游可能会出现问题。例如，太多的游客可以围观公共场所，这样它们也享有一个国家的当地人民应享有的待遇。如果游客量太大造成交通拥挤，当地人会变得不高兴。他们开始反感旅游者并无礼地对待他们。他们忘记了旅游的多少可以帮助该国经济。考虑到旅游目的地人民的感受和给他们带来的影响就显得尤为重要，旅游业应该帮助一个国家保护这种风俗和美丽，以此来吸引游客，同时应该预知当地人的幸福感（健康，快乐）。 太多旅游业可能是一个问题。如果旅游业增长太快，人们必须离开其他工作去从事旅游行业工作。这意味着该国经济的其他部分会受到影响。 另一方面，如果没有足够的旅游，人们可能失去工作。企业也可能赔钱。它花费了很多钱去建大酒店，机场，航空终端，一流的道路和所需要的旅游景点等配套设施。举例来说，一个重要的国际一流的旅游酒店每间房建设成本可能高达50万美元。如果房间大部分时间不使用，酒店的老板会赔钱。建酒店只是一个开始。一定有很多的配套设施，还包括到达酒店道路的道路建设，电力，建污水管道处理废物和水。所有这些配套设施的都需要钱。如果他们不投入使用以及没有足够的游客，那么他们将面临赔本和失业 21选D. What is probably the reason if local people dislike tourists? A.Tourists come to enjoy the customs and beauty B.Local people lose jobs C.A lot of hotels are built D.Too many tourists cause traffic problems 22选A. What can we do to solve the problems caused by tourism? A.Make plans properly B.Help the country’s economy C.Build fewer hotels D.Advance the well-being of local people 23选D. If tourism grows too quickly,__D____. A.businesses will lose money B.other parts of the country’s economy will make more money C.local people will be happier D.more local people will work for tourists
1996 年同等学历人员申请硕士学位英语水平全国统一考试试题 Paper One 试卷一 (1996.6 A 卷 ) Part I Listening Comprehension (20 minutes, 15 points) 略 Part II Vocabulary (10 minutes, 10 points) Directions: In each question, decide which of the four choices given will suitably complete the sentence if inserted at the place marked. Mark out choice on the ANSWER SHEET with a single line through the center. 16. It was felt that the lacked the _____ t o pursue a difficult task to the very end. A. petition B. engagement C. commitment D. qualification 17. He does nothing that ____ the interests of the collective. A. runs for B. runs against C. runs over D. runs into 18. Though he views himself as a realist, Cetron says that his findings make him very about future. A. optimistic B. sympathetic C. objective D. precautions 19. In such a changing and complex society, formerly simply solutions informational needs become . most your to
2011年学位英语考试试题 Passage 2 Question 56 to 60 are based on the following passage: A few weeks ago I was talking to a school inspector in one of the more fashionable districts of Paris. She astonished me by saying that if she had young children today, she'd probably send them to a private school. She had devoted 25 years of her life to the ideal of free public education, she said, but the truth was the state system was in a mess. There are two main problems: State schools in France have to accept whatever teachers are assigned to them by the Ministry of Education. As my school inspector friend put it, "one year a school may be excellent; three or four years later, half the teachers may be incapable!" That is not very reassuring if you're a parent. Private schools can choose their own teachers. The other problem is discipline or, rather, the lack of it. Not long ago a school in Birmingham made headlines in Britain because the teachers were being terrorized by their pupils. In the desolate suburbs of low-cost apartment blocks, thrown together in the 1960s on the outskirts of most big French cities, such stories are commonplace. Vandalism(破坏他人财产的行为), drug-taking and extortion aren't limited to schools in poor areas either. A recent poll found that 88 per cent of French children rate as the biggest problem of their school lives the prevalence (流行, 猖獗)of factions and gangs which spend all their time fighting one another. Small wonder, then, that the private schools, with their emphasis on traditional values, are undergoing a new surge of popularity (despite disapproval from France's new socialist leaders), and competition to get into the best of them has now become intense. 56．The French school inspector has long been a supporter of ____. A) compulsory education B) free private education C) private schools D) the state school system 57．The French state education system ____. A) does not guarantee the competence of teachers B) seems to have no serious difficulties C) is running smoothly D) promises to maintain high standards 58．Private schools in France today ____. A) are generally undergoing changes for the worse B) enjoy the prestige(声望) of becoming the place to send one's children to C) have become victims of vandalism D) never hire teachers who stress traditional values 59．Lack of discipline among students is rampant in state schools ____. A) in the Paris slums, but not in other areas B) noticeably and solely in the poorer areas in French cities C) almost everywhere in France D) rather restricted to Birmingham 60．France children who wish to go to the best private schools can do so by ____. A) taking highly competitive examinations B) simply sending in applications C) joining factions and gangs D) drawing lots
硕士学位英语考试试题 PAPER ONE PART I LISTENING COMPREHENSION (15 MINUTES, 15 points) Section A ( 1 point each ) 1. A. He was on vacation. B. He was moving furniture. C. He was sick. D. He was working for a new company. 2. A. He does not understand it. B. He does not like it. C. He is used to it. D. He does not have to take it. 3. A. He is interested only in her ideas. B. He will not accept a late paper from her. C. He wants her to hand in her paper immediately. D. He will accept a late paper from her. 4. A. In a kitchen. B. In a garden. C. At the pictures. D. In an office. 5. A. Five B. Four. C. Seven. D. Six. 6. A. She was experienced in riding a bicycle. B. She was riding very slowly at that moment. C. She was riding a new bike. D. Some passes-by help her. 7. A. She can't see. B. Her ears was hurt. C. She can’t hear. D. Her eyes hurt. 8. A. She feels that he won't accept anything. B. She thinks he has almost everything he wants. C. She's sure he already has a pocket calculator. D. She's afraid he wants more than she can afford. 9. A. At the jewelry store. B. Down the hall. C. From other customers. D. From a machine Section B ( 1 point each ) Question 10 through 12 are base on the following conversation. 10. A. Peter's research paper. B. Peter's composition. C.A library book. D. Peter's take-home exam. 11. A. By studying in the library. B. He was absent that day. C. He did very well. D. He did very poorly. 12. A. Talk to the professor. B. Quit working. C. Get a better-paying job. D. Try to get a job on the campus. Question 13 through 15 are base on the following passage. 13. A. The development of animals. B. The development of land animal. C. The origin of sea creatures. D. The origin of human beings 14. A. Stand on their heads. B. Swim backward. C. Move on their fins. D. Swim upside down. 15. A. The appearance of tile fish. B. The size and the color of fish. C. The way the fish swims. D. The way the Fish uses its fins. PART II VOCABULARY ( 10 MINUTES, 10 POINTS ) Section A ( 0.5 point each ) 16. Frank and Jauntier asked their science teacher to settle the dispute once and for all. A. temporarily B. permanently C. cautiously D. decisively 17.The police found it difficult to apprehend the criminal because of the incomplete details supplied by the witness. A. sketchy B. complicated C. stern D. artistic 18.In order to maintain physical well-being, a person should eat wholesome food and get sufficient exercise. A. fresh B. stale C. well-cooked D. healthful 19. Not afraid of being fired, John Smith continued to defy the boss. A. avoid B. admire C. oppose D. guide 20. Many pure metals have little use because they are too soft, rust too easily, or have some other drawbacks. A. properties B. behavior C. disadvantages D. performances 21. After a number of disagreements with the committee, the chairman decided to quit. A. resign B. dismiss C. retire D. desert 22. The experiment shows this cathode emits electrons in a controlled environment. A. submits B. gives off C. rejects D. passes by . 23. To what place are you going to haul the furniture that you no longer need. A. sell B. put C. transport D. paint 24. The zealous demonstrators were ignored by all the media of this country. A. passionate B. colorful C. rude D. clever 25. In prehistoric times, eclipses of the moon and Sun were probably terrifying to people.
2009年1月研究生英语学位课程考试真题及答案B卷 Part I LISTENING COMPREHENSION (25 minutes,20 points) . Section A (1 point each) 1. A. 5 minutes. B. 15 minutes. C. 20 minutes. D. 25 minutes. 2. A. $200. B. $400. C. $300. D. $500. 3. A. Because he has been hiding lately. B. Because he has been busy preparing his trip, C. Because he has been back home. D. Because he has to work hard for traveling expense. 4. A. On a three-week trip. B. To their neighbors C. On the way back home. D. To work. 5. A. She gladly accepted it. B. She declined it politely. C. She firmly turned it down. D. She didn't know what to do. 6. A. The girl's father had an accident yesterday. B. The girl's father was still in serious condition. C. The girl's father has been told about his daughter's real condition. D. The girl's father doesn't know anything about his daughter's real condition 7. A. 144 pounds. B. 164 pounds. C. 140 pounds. D. 154 pounds. 8. A. A new flat. B. A trip to the island. C. A disease. D. A recent fire. 9. A. Because of the bad weather, B. Because the food has spoiled. C. Because some people are sick. D. Because they had to prepare for an exam. Section B (1 point each) Mini-talk One 10. A. Science and Technology B. Arts and Social Sciences C. Architecture D. Humanities 11. A. Psychology, sociology, history, and economics B. Psychology, sociology, history and linguistics C. Biology, sociology, history and linguistics
考试须知 1、本次考试试卷有试题册（试卷一）和答题纸（Answer Sheet)两种，答题时间 为120分钟。 2、请考生用钢笔在Answer Sheet上写上姓名、学号、专业班级。 3、请考生在Answer Sheet上答题，写在试题册上的答案一律作废。 4、选择题每题只能选一个答案，多选作废。选定答案后，在Answer Sheet中找到相应题号，将答案对应字母（A\B\C\D）填写在题号后的括号里。注意保持字迹清晰工整，容易识别。由于字迹潦草、答案模棱两可甚至无法识别者，一律判为0分，责任由考生本人负责。 5、简答题、翻译和作文等主观题部分的答题请考生用钢笔书写在Answer Sheet 指定位置上。 6、考试结束，考生不得将试题册和答题纸带出考场。请把试题册和答题纸分别 上交监考老师。 Test 15 Part I. Situational Conversations (10%) Directions:In this part, there are ten short incomplete dialogues between two speakers, each followed by four choices marked A, B, C and D. Choose the one that most appropriately suits the conversational context and best completes the dialogue. Mark your answer on the ANSWER SHEET with a single line through the center of the corresponding letter． 1. Vivian: Christina! I haven’t seen you for ages. How are you? Christina: Fine. And you? Vivian: Pretty good. How’s Christopher? Christina: Oh, don’t you know? We got divorced two years ago. Vivian: __________ A. Hope you’ll be better. B. It is really a problem. C. What a pity! D.Oh, I’m sorry. 2. Richard: How much is it to rent an economy car? Tina: $15.00 a day or $95.00 a week, unlimited mileage. Richard: Could I have one for tomorrow morning? Tina: ___________________________ Richard: Sure. Here it is.
2008年在职攻读硕士学位全国联考英语试卷(A 卷 ) 英语试卷一 Part I Dialogue Communication ( 15 minutes, 15 points) Part II Vocabulary and Structure ( 20 minutes, 10 points) Part III Reading Comprehension ( 40 minutes, 40 points)Part IV Cloze Test ( 15 minutes, 10 points) 考生须知 1.本考试分试卷一和试卷二两部分，试卷一满分75分，考试时间为 90分钟， 14： 30开始， 16： 00结束 ;试卷二满分 25分，考试时间为60分钟， 16：00开始， 17： 00结束。 2.请考生务必讲本人考好最后两位数字填写在本页右上角方框内。 3.本试卷一为B 型试卷，请将答案用 2B 铅笔填涂为 B 型答题卡上，答在其它类型答题卡或试卷上的无效。答题前，请核 对答题卡是否为 B 卡。若不是，请要求监考人员予以更换。 4.在答题卡上正确的填涂方法为：在答案所代表的字母上划线，如：[A] [B] [C] [D]。 5.监考人员宣布试卷一考试结束后，请停止答试卷一，将试卷一和答题卡反扣在自己的桌面上，继续做试卷二， 监考人员将到座位上收取试卷一和答题卡。 6.监考人员收卷过程中，考生须配合监考人员验收，并请监考人员在准考证上签字(作为考生交卷的凭据)。否则， 若发生答卷遗失，责任由考生自负。 Part I Dialogue Communication (15 minutes, 15 points) Section A Dialogue Completion Directions: In this section, you will read 5 short incomplete dialogues between two speakers, each followed by four choices marked A, B, C, and D. Choose the answer that best suits the situation to complete the dialogue. Mark your answer on the ANSWER SHEET with a single line through the center. 1.Speaker A: Can you tell me something about your company? Speaker B: __________, Our company was established in 1953. We produce a wide variety of electronic equipment. A.I am glad B. Good idea C. You are welcome. D. My pleasure. 2. Speaker A: Aren’ t you excited about your new job? Speaker B: __________, but it’s too demanding. A. It ’s OK B.I am fine C. Sure I am D.I think so. 3.Woman: I ’ ve just been reading through your last project. Man: I hope you didn ’t find much wrong in it. Woman: __________, you ’ve done a fantastic job. A. On the contrary B. On the other hand C. Don’t forget D. Don’t be silly. 4. Speaker A: Could you pass me the jobs page? Speaker B: ______ A. What ’s the matter with you? B. Why should I? C. You don ’havet to ask.. D. Sure, here you are. 5.Speaker A: Here’ a gift for you. I bought it in China. Speaker B: __________ A. How much did it cost? B. Wow, it is great! Thank you. C. It must be very expensive D. Sorry to have bothered you. Section B Dialogue Comprehension Directions: In this section, you will read 5 short conversations between a man and a woman. At the end of each conversation there is a question followed by four choices marked A, B, C, and D. Choose the best answer to the question from the four choices give and mark your answer on the ANSWER SHEET with a single line through the center. 6.Man: My father can do cooking carpentry, and a bit of gardening. Woman: He’s a Jack of all trades, really. Question: What does the woman mean?