问题 单项选择题

2008年1月1日,甲公司自证券市场购入面值总额为1000万元的债券。购入时实际支付价款为990万元,另外支付交易费用10万元。该债券发行日为2008年1月1日,系分期付息、到期还本债券,期限为5年,票面年利率为5%,甲公司计算确定的实际年利率也为5%,每年12月31日支付当年利息。甲公司将该债券作为持有至到期投资核算。2008年末该项债券投资的可收回金额为700万元。不考虑其他因素,则下列说法正确的是( )。

A.甲公司应于2008年末借记资本公积290万元

B.甲公司应于2008年末借记资产减值损失290万元

C.2008年初该项持有至到期投资的摊余成本为990万元

D.2008年末该项持有至到期投资应确认的投资收益为50万元

答案

参考答案:D

解析: 选项D是对的,本题的账务处理是: 借:持有至到期投资——成本 1000 贷:银行存款 1000 借:应收利息 50 贷:投资收益 50 2008年末的可收回金额为700万元,所以确认资产减值损失金额=1000-700=300(万元)。

阅读理解

Johnny lived with his mother and father in a small town in the mountains

One day there was an earthquake near the town. Many houses were damaged(被损坏的). Everyone thought that there would soon be another earthquake.

They were worried that the second earthquake would be worse than the first.

“We must send Johnny to a safe place,” Johnny’s mother said to her husband. “Many of our friends are sending their children to relatives(亲戚) in other towns,’

“We’ll send him to my brother, Peter,” Johnny’s father said. “He lives a long way away. Johnny will be safe with him.’

He telephoned Johnny’s Uncle Peter and asked him if he would let Johnny live with him.

“He’s a good boy,” he said. “He won’t give you any trouble.’

“All right,’ Johnny’s Uncle Peter said, “but I’m not used to children. I live a very quiet and peaceful life.”

“You won’t know Johnny’s in the house,” his father told him.

So Johnny, who was five, went to live with his uncle.

Two days later, his mother and father received a telegram(电报)from Peter.

It said: “I am returning the child. Please send an earthquake.”

小题1:Where did Johnny and his parents live?

A.in a big town

B.near the sea

C.in the mountains

D.with his Uncle Peter小题2:Why did Johnny‘s parents send him away?

A.He was a naughty (顽皮的) boy.

B.Their house was damaged.

C.They did not want him to get hurt.

D.His uncle wanted to see him.小题3:Why was Uncle Peter worried about Jonny coming to live with him?

A.He was not used to children.

B.He was an old man.

C.He lived a long way from the mountains.

D.He had never met Jonny before.小题4:Why did Uncle Peter send Johnny back home?

A.There was an earthquake in his town.

B.The boy was more trouble than an earthquake.

C.Johnny was not happy with him.

D.His parents wanted him back.

单项选择题 A1/A2型题