问题 单项选择题

某企业购买面值为1000万元的到期时一次还本付息公司债券作为长期投资,共支付价款1150万元,其中包括手续费4万元,应计利息46万元。假定购入债券的相关费用作为当期损益处理。该项债券投资时应计入“长期债权投资”账户的金额为( )万元。

A.1150

B.1146

C.1104

D.1100

答案

参考答案:B

解析: 应计入“长期债权投资”账户的金额=1150-4=1146(万元)。 购入该项债券投资时的账务处理如下: 借:长期债权投资——债券投资(面值) 1000 长期债权投资——债券投资(应计利息) 46 投资收益 4 长期债权投资——债券投资(溢价) 100 贷:银行存款 1150

阅读理解

阅读理解。

    Speaking is different among the four skills in learning English. The other three you can do alone on your

own,but you can't really speak alone. Speaking to yourself can be "dangerous" because men in white coats

may come and take you away! Then how can you practice speaking? Where can you find people to speak

English with?

    At school-If you pay to go to a language school, you should use the chance to speak. If your teacher asks

you to speak in pairs with other students, try to say as much as possible. Don't worry about your mistakes.

Just speak!

    Cafes and bars-There are American,British,Irish and Australian bars in many big cities. If you can find

one, you will probably meet many people speaking English as their first or second language.

    Songs and videos-Repeat the words of an English song singing with the music until it becomes automatic

(不假思索). It's good practice for your memory and for the mouth muscles (肌肉) that you need for English.

    Language is all around you-Everywhere you go, you will find language. Shop names, notices, and car

numbers…When you walk down the street, practice reading the words and numbers that you see. Say them

to yourself. It's not exactly a conversation, but it will help you to "think" in English.

1. The purpose of this passage is to            .[ ]

A. tell us that you can speak English alone

B. tell us that English is all around you

C. give us some advice on how to practice speaking

D. tell us speaking is the easiest of the four skills in learning English

2. What does the writer mean by saying "Speaking to yourself can be dangerous"? [ ]

A. The writer is joking-perhaps a doctor will come and take you to the hospital.

B. It's dangerous to practice speaking with foreigners.

C. When you speak alone, you have to put on a white coat.

D. Men in white coats will cause an accident.

3. The writer advises you to go to cafes and bars because            .[ ]

A. you can enjoy yourself there

B. you can listen to English songs there

C. it will not be dangerous if you speak to yourself there

D. you will meet many English speakers there

4. Why does the writer give the advice "Songs and videos"? [ ]

A. It's good practice for your memory.

B. It's good for the mouth muscles that you need for English.

C. It's good for you to sing well.

D. Both A and B.

实验题

某同学用实验室常用仪器组装成如下实验装置,请回答下列问题

⑴写出标有字母仪器名称:a                    b                     

⑵若用装置B制备氧气,则反应的文字表达式为                                                        ,还需作的一点改动是                               ,棉花的作用是                                   

⑶若用装置A或C及相关药品制备氧气,则反应的文字表达式为                                            ;与装置C相比,装置A的优点是                                      (只要求写出一点)。收集氧气应选用的装置是                 (填字母代号) 或                    

⑷通过查阅资料得知:硫化氢(H2S)是一种有毒气体,其密度比空气大,且能溶于水。实验室通常用硫化亚铁(FeS)与稀硫酸在常温下通过复分解反应制得。小芳同学在实验室制取硫化氢气体,她应选择的反应的发生装置是                     (填字母编号,下同),收集装置是                     

⑸实验室用高锰酸钾制取氧气操作步骤如下:

①将高锰酸钾装入试管内并用带有导气管的单孔橡皮塞塞紧试管口,

②点燃酒精灯先给试管预热,再对准药品部位加热,

③检查装置气密性,

④撤去酒精灯,停止加热,

⑤当气泡连续且均匀冒出才能进行收集氧气,

⑥把导气管移出水面,

⑦根据酒精灯 和水槽的位置固定试管。

正确的操作顺序的序号是 ________                        _