问题 单项选择题

A公司于2008年1月2日从证券市场上购入B公司于2007年1月1日发行的债券,该债券3年期、票面年利率为5%、每年1月5日支付上年度的利息,到期日为2010年1月1日,到期日一次归还本金和最后一次利息。A公司购入债券的面值为1000万元,实际支付价款为1011.67万元,另支付相关费用20万元。A公司购入后将其划分为持有至到期投资。购入债券的实际利率为6%。2008年12月31日,A公司应确认的投资收益为( )万元。

A.58.90

B.50

C.49.08

D.60.70

答案

参考答案:A

解析: A公司2008年1月2日持有至到期投资的成本=1011.67+20-50=981.67(万元),2008年12月31日应确认的投资收益=981.676%=58.90(万元)。

阅读理解

阅读理解。

    After many days of waiting, the Olympic mascots were finally chosen at 8pm on November 11, 2005.

The Olympic mascots are the Olympic torch (火焰), the fish, the panda, the Tibetan gazelle (藏羚羊) and

the swallow (燕子). The panda is named "Jingjing". He was chosen because he makes children smile and

brings the blessing of happiness wherever he goes. He was chosen to show China's wish to protect nature.

    Unlike the well-known panda, the Tibetan antelope is considered much sportier than other chosen animals.

"I can run 70-100 km per hour. So you see, I'm a perfect symbol (象征) of the Olympics-'higher, faster and

stronger'." Says the athlete, whose name is "Yingying".

    The fish, "Beibei" stands for prosperity (繁荣). She will represent (代表) water sports. "Nini", the swallow

stands for a good luck and wish for a better life. She will represent gymnastics (体操). The Olympics flame,

"Huanhuan" gives out enthusiasm (热情) and best wishes for the Olympics. He will represent ball games.

    Many teenagers are surprised that Beijing will have mascots but very excited that they will have more

choices when shopping for souvenirs (纪念品).

    "I hope there will be a cartoon in which these mascots are the main characters, doing different sports. So

the whole world will have a better understanding of the Chinese spirit," said one teenager.

1. There are ______ Olympic mascots for the 2008 Beijing Olympic Games. [ ]

A. four kinds of

B. three kinds of

C. five kinds of

D. two kinds of

2. The panda, "Jingjing" was chosen ______.[ ]

A. to show China's wish to protect nature

B. as a symbol of the spirit of the Olympics

C. to give best wishes for Olympics

D. to show Chinese's love

3. ______ will represent gymnastics. [ ]

A. The fish named "Beibei"

B. The swallow named "Nini"

C. The Olympic flame named "Huanhuan"

D. The fish named "yuyu"

4. Zhou Xia enjoys all kinds of ball games very much, so she may buy             as a souvenir. [ ]

A. Nini

B. Yingying

C. Huanhuan

D. Beibei

5. Mr Brown's son likes diving, he may buy his son            as a birthday present. [ ]

A. Jingjing

B. Beibei

C. Huanhuan

D. Nini

单项选择题