寿险公司的投资收益包括（）。 ①利息收入； ②红利收入； ③已实现资本利得； ④交易类金融资产的公允价值变动损益。

[问答题]Passage 1Fanwall Noise BarrierNoise generated by traffic on arterial roads and freeways is an increasing problem in Australia and there is growing concern among highways authorities in Australia about the limitations of some types of noise barriers which have been installed in this country.　　The Roads and Traffic Authority (RTA) in Sydney faced a problem when it decided to proceed with the link between Concord Road at Rhodes and the F4 Freeway at Homebush (Country Road 5030) as the new arterial would deliver heavy traffic right past the backyards of suburban homes. This was because the RTA had purchased and removed a number of houses to allow the new corridor to be built, exposing to road traffic noises houses which were once located in a quiet back street.　　Initially, the RTA had proposed to erect a new timber fence, replacing the existing suburban fences, to act as a noise barrier. Timber noise barriers were used quite extensively on the recently constructed F3 Freeway link from Pearce’s Comer to Berowra. However, RTA engineers have become more acutely aware of noise and the problems which arise if ineffective noise barriers are installed. They also appreciate the benefits of early consultations with the affected residents and local councils.　　Residents of the area were fully briefed on the appearances, the performance and the benefits of various types of noise barriers. The majority opted for the Fanwall barrier, which also provides security advantages to the householders. The Fanwall barrier to be installed at Rhodes is the first to be erected in Australia. Fanwall barriers have been used in the United States and have been very effective at noise attenuation with up to 10 dB reduction in noise level reached at L.A. International Airport. Similar success has been achieved in various highway projects right across the USA.　　In the USA, concrete has proved to be the most popular material for constructing noise barrier walls. As is happening in Australia, early barrier designs opted for low timber barriers selected largely on the basis of cost. However, low barriers are not effective and high timber barriers have become much more expensive. In addition to this poor durability of timber fences, the combination of initial capital cost, maintenance costs and replacement cost quickly makes timber barriers very expensive.　　The advantages of concrete include low capital cost and durability. Furthermore, concrete barriers can be engineered for a variety of site condition and architectural finishes can be applied to enhance aesthetics.　　Fanwall is a two-component, modular, free-standing pre-cast concrete noise barrier which can be cheaply and quickly erected on a variety of foundation conditions. The wall is engineered to be stable under design wind load conditions while maintaining relatively low bearing pressures on the foundation soils. Therefore, like the timber barriers, the Fanwall barrier can be built without expensive concrete footings or piles, speeding the construction time up and reducing costs. Furthermore, Fanwall is maintenance free and it is not susceptible to damage by fire and vandalism.　　Because the Fanwall barriers are engineered into a modular form, construction is easily staged. At Rhodes, the Fanwall noise barrier will be built in three stages commencing in mid August. Staging will enable further consultation with local residents and allow access to be maintained across the site via local roads. However, most importantly, the greater proportion of the barrier will be in place prior to the road corridor being constructed, reducing the effect of construction noise.　　In the passage, the writer describes a planning process, problems and issues which arise, and the steps taken to deal with them. From the list of situations and possible actions below (A-I), select the steps taken to deal with the problems and issues, as outlined in the reading passage.　　Write the appropriate letter (A-I) in boxes 1-6 on your answer sheet.　　1. Problem 1　　2. Cause of problem 1　　3. Proposed solution to problem 1　　4. Objection-potential problem 2　　5. Procedure　　6. The final solution to problem 1Situations and Possible ActionsA. RTA purchase of housesB. Concern about the effectiveness of some noise barriersC. Suburban houses to be exposed to heavy traffic noiseD. Erect a Fanwall noise barrierE. Construction of a new freeway linkF. Concern about purchase of houses by the RTAG. Consult with local residentsH. Erect a large timber noise barrierI. Change the route of the new freeway

[多选题]引起种群等位基因频率变化的是（）

[单选题]银汞合金的腐蚀主要表现为（　　）。

[单选题]东北某市一建筑工地在施工中，将埋藏在地下的装有有毒物质的罐体损坏，导致罐内有毒物质泄漏，附近居民发生大面积中毒事件。那么，有关部门应如何处理？（　　）

[多选题]《铁路旅客运输办理细则》发售代用票在事由栏填写相应的略语：客快卧联合票分别为（）。

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[单选题]既可治疗咳嗽、气喘，又可治疗头项疾患的是（）

[单选题]经过呼吸道传播的疾病是（）

[单选题]寿险公司的投资收益包括（）。 ①利息收入； ②红利收入； ③已实现资本利得； ④交易类金融资产的公允价值变动损益。

[单选题]寿险公司的投资收益包括（　）：①利息收入;②红利收入;③已实现资本利得;④交易类金融资产的公允价值变动损益。

[判断题]企业持有交易性金融资产期间，在资产负债表日按分期付息、一次还本债券投资的实际利率计算的利息收入，借记“应收利息”科目，贷记“投资收益”科目。（）

[判断题]企业在经营过程中所产生的各种利息收入都属于投资收益，应在“投资收益”账户进行核算。

[判断题]企业在经营过程中所产生的各种利息收入都属于投资收益，应在“投资收益”账户进行核算。

[单选题]债券的投资收益来源包括（）。 ①利息收入 ②分红 ③再投资收益 ④资本损益 ⑤到期偿还本金

[单选题]债券的投资收益来源包括（）。①利息收入②分红③再投资收益④资本损益⑤到期偿还本金

[判断题]公允价值计量下，换出资产为可供出售金融资产的，换出资产公允价值和换出资产账面价值的差额，计入投资收益，但不需要将持有期间因公允价值变动形成的其他综合收益转入投资...

[单选题]当收回金额小于交易性金融资产净值时：借记：（）。同时将原计入该金融资产的公允价值变动转出，借记或贷记“公允价值变动损益”，借记或贷记“投资收益”。

[单选题]处置金融资产时，该金融资产的公允价值与（）之间的差额应当确认为投资收益，同时调整公允价值变动损益。