问题 单项选择题

20×8年1月1日,甲公司自证券市场购入面值总额为2000万元的债券。购入时实际支付价款2078.98万元,另外支付交易费用10万元。该债券发行日为20×8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%,年实际利率为4%,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。假定不考虑其他因素,该持有至到期投资20×8年12月31日的账面价值为( )万元。

A.2062.14

B.2068.98

C.2072.54

D.2083.43

答案

参考答案:C

解析: 20×8年溢价摊销额=2000×5%-2088.98×4%=16.4408(万元),20×8年12月31日账面价值=2088.98-16.4408=2072.5392≈2072.54(万元)。

阅读理解

Radio, TV, film, and new video technology bring to mind visions of bright, exciting, high-paying careers. Many young people are attracted to wonder: Is there a place for me in the broadcast media field?

People in the business warn that the road to a successful broadcast media career can be very rocky. They point out that getting started in the field is often difficult. To begin with, competition for most broadcast jobs can be fierce. Then, once on the job, the pressure is often big. Many jobs in broadcasting require long working hours, including nights and weekends. In most cases, the salaries are not very high.

What can you do to prepare for a career in broadcast media? Getting some kind of broadcasting experience during high school or college can be extremely important. Because the field is so popular, many employers are in a position to select beginners with developed skills.

You can start by becoming familiar with media while still in high school. If there is a media resource department in your school, volunteer to do anything. If there is no media department, take photos of games and social events. Work on the drama productions or write for the school newspaper.

Many beginners in broadcasting start at small local radio or TV stations. Such stations are usually more willing than the networks to take on people with little or no experience. Here, you have a chance to be involved in many aspects of the broadcast industry and get trained on the job.

小题1:According to the writer, jobs with the TV networks ________.

A.require experience with local stations

B.are harder to find than jobs with local stations

C.are learned through training programs

D.pay high salaries小题2:What is the result of the high demand for jobs in broadcasting?

A.Applicants(申请者) with experience are preferred.

B.There are fewer jobs.

C.Training programs are limited.

D.Higher pay is being offered.小题3: A student who follows the advice in the article would ________.

A.start broadcasting

B.give up broadcasting

C.gain experience

D.choose a special skill

单项选择题