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下列项目中,应计入短期投资的成本,通过短期投资科目核算的有( )。

A.购入分期付息债券时支付的已到期而尚未领取的债券利息
B.税金、手续费等相关费用
C.购入股票时支付的已宣告发放但尚未领取的现金股利
D.溢价购入债券时支付的溢价金额
E.投资者投入的短期股票
【参考答案】

BDE
解析：A项计入应收利息;C项计入应收股利。

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未知题型
第二节 完型填空
阅读下面短文，从短文后所给的[A]、[B]、[C]三个选项中选择能填入相应空白处的最佳选项。
Paul couldn't sleep last night. He【16】early and sat up, and then he,【17】down again. He felt terriblE.'I must be sick,' he thought, 'but I must study for that test.'
He got up and looked for his history notebook: He finally【18】it on his chair. He【19】the history notes, but he couldn't remember any of the facts in his notes. 'What shall I do?' he thought. He felt terriblE.Just then Paul's telephone rang, so he【20】his notebook and【21】the telephonE.'Good morning,' Jack's voice saiD.'You【22】be wrong about that test.'
'What do you mean?' Paul asked weakly.
'We are not going to【23】a test today,' Jack saiD.'I wrote down the【24】in my notebook. The test will be held next Wednesday; it isn't today. How do you【25】this morning?'
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