企业因持有意图的改变，将持有至到期投资重分类为可供出售金融资产。按照现行会计准则规定
题型：多项选择题
问题：
企业因持有意图的改变，将持有至到期投资重分类为可供出售金融资产。按照现行会计准则规定，下列说法不正确的有（）。
A．按原账面价值结转持有至到期投资
B．按重分类日公允价值结转持有至到期投资
C．按重分类日持有至到期投资账面价值与公允价值孰低结转
D．不作账务处理
题型：多项选择题
Shopping in Singapore is really a pleasure for tourists. The Great Singapore Sale is held every year, usually during the summer months. Singapore’s famous shopping stores welcome a great number of visitors from all over the world. Their shopping hours last till midnight. During this time, nice and cheap goods are on sale for tourists to choose from. Tourists can also try delicious foods there and experience the Singaporean nightlife.
Certain stores offer discounts (折扣) of up to 70 percent or even higher if people use their credit cards. For tourists that hold a special Tourist Card, they can enjoy a lot of benefits, such as discounts o
n watches, jewelry and cosmetics (化妆品). The card also gives discounts when you visit local attractions such as the Singapore Zoo.
It is well worth checking out in the different shopping districts o
f Singapore during this 8-week Shopping Marathon. Orchard Road is surely the best place for shopping in the city. A large number of restaurants, clubs and cafes can be found in this area. Marina Bay includes both big department stores as well as small shops, so everything you would want to buy can be found here.
Advice for tourists planning to enjoy this festival of shopping: travel light and take a comfortable pair of shoes with you for you are sure to do a lot of walking and return with your bags much heavier.
53. You probably see the Great Singapore Sale when you go to Singapore in ______.
A. January B. August C. May D. November
54. We can learn from the passage that ______.
A. the Great Singapore Sale is held twice each year
B. the Shopping Marathon lasts for more than two months
C. Orchard Road is Singapore’s best shopping street
D. Marina Bay is a narrow street with small shops
55. Why are tourists advised to travel light if they intend to enjoy the shopping festival?
A. They will buy many goods and have to do lots of walking.
B. It is not safe for them to take heavy bags with them.
C. There is heavy traffic in the shopping districts of Singapore.
D. Travelling with too many things is not allowed in Singapore.
56. The author wrote this passage mainly to ______.
A. tell readers his or her experience and impression of visiting Singapore
B. help readers find the best shopping centres in Singapore
C. explain what has made Singapore popular around the world
D. introduce shopping in Singapore and attract more readers to go shopping there