问题 选择题

—I'm sure I will get good grades in the graduation exam.

—If so, I believe your parents _______ happy. [ ]

A. be

B. are

C. were

D. will be

答案

答案:D

问答题

甲上市公司(以下简称甲公司)20×7年至20×9年与投资相关的资料如下: (1)20×7年1月1日,甲公司支付价款3 319.59万元,从证券市场上购入面值总额为3 000万元的Y公司债券,上述价款中含已到期但尚未支付的利息150万元。该债券系Y公司于20×5年1月1日发行,期限为5年,票面年利率5%,每年1月2日支付上年度利息,本金到期一次支付。债券发行协议同时约定,Y公司在发生规定情况时可以赎回该债券,且不需要为提前赎回支付额外款项。甲公司在购买时,预计Y公司不会提前赎回该债券。甲公司将购入的Y公司债券作为持有至到期投资核算,实际年利率为3%。 (2)20×9年3月5日,甲公司持有某上市公司限售股权100万股,由于对上市公司不具有控制、共同控制或重大影响,划归为交易性金融资产核算。 (3)20×7年1月1日,甲公司从二级市场购入乙公司公开发行的债券10 000张,每张面值100元,票面年利率为3%,每年1月1日支付上年度利息。购入时每张支付款项97元,另支付相关费用2 200元,划分为可供出售金融资产。购入债券时的市场年利率为4%。 20×9年12月31日,由于乙公司发生财务困难,该公司债券的公允价值下降为每张70元。甲公司预计,如乙公司不采取措施,该债券的公允价值将会持续下跌,甲公司冲减了资本公积。 要求: 1.计算甲公司持有至到期投资的初始投资成本。 2.计算甲公司所持Y公司债券20×7年12月31日的账面价值。 3.计算甲公司所持Y公司债券20×8年12月31日的账面价值。 4.分析、判断甲公司持有某上市公司限售股权的会计处理是否正确,并说明理由。 5.分析、判断甲公司持有乙公司债券公允价值下降的会计处理是否正确,并说明理由。

单项选择题

There (1) not one type of reading but several according to your reasons for reading. To read carefully, you have to (2) your reading speed and technique (3) your aim (4) reading. Skimming is a technique necessary for quick and efficient reading.

When skimming, you (5) the reading (6) quickly in order to get the (7) of it, to know how it is organized, (8) an idea of the tone or the intention of the writer. Skimming is (9) an activity which (10) an overall view of the text and (11) a definite reading competence.

Skimming doesn’t need reading all the material, but it doesn’t mean that it is an (12) skill for the lazy, because it need a high degree of alertness and concentration.

When you read, you usually start with (13) understanding and move towards detailed understanding rather than working the other way round. But (14) is also used after you have already carefully studied and you need to (15) the major ideas and concepts.

In order to be able to skim quickly and (16) through a text, you should know where to look for what you want. In preview skimming you read the introductory information, the headings and subheadings, and the summary, if one is provided. (17) this skimming, decide whether to read the material more thoroughly, and select the appropriate speed (18) you read.

The same procedure (19) for preview skimming could also be used to get an overview. Another method would be to read only key words. This is done by omitting the unnecessary words, phrases, and sentences.

In order to skim efficiently and fulfill your purpose, (20) practice is necessary.

2().

A.adapt

B.adopt

C.change

D.adept