问题 问答题

A公司于2007年1月1日从证券市场购入B公司2006年1月1日发行的债券,票面年利率是5%,5年期,按年计提利息,每年1月5日支付上年度的利息,到期日一次归还本金和最后一期的利息。A公司购入债券的面值为1000万元,实际支付的价款是1005.35万元,另外,支付相关费用10万元,A公司将其划分为持有至到期投资,实际利率为6%。
(2) 2009年1月6日,A公司出售该项债券投资的50%,售价为463万元,并将剩余部分重分类为可供出售金融资产。
(3) 2009年2月20日A公司以445万元的价格出售所持有的B公司的债券。(计算结果保留两位小数)
[要求]

计算2008年12月31日确认投资收益的会计分录。

答案

参考答案:计算2008年12月31日确认投资收益的会计分录
投资收益=(1000-34.65+7.92)×6%=58.40(万元)
借:应收利息 50
持有至到期投资—利息调整 8.40
贷:投资收益 58.40

阅读理解

阅读短文 选择正确答案(5分)

Long ago there was a man with the name Smith. He made a living by making caps. One day he went to sell his caps. He went through a forest. There were many monkeys in it. It was very hot and the man wanted to rest a little. He came up to a large tree, put his caps on the ground, took one of them and put it on his head. Then he lay down and soon fell asleep.

“Where are my caps?”Smith cried when he woke up. He looked up and saw many monkeys in the trees and each monkey had a cap on its head.

“Give me back my caps!”The man shouted at the monkeys. But the monkeys didn’ t understand him. They only laughed. The man got very angry, took off his own cap, threw it on the ground and cried,“If you want all my caps, you may take this one, too!”

And what do you think happened? The little animals did the same. Each monkey took off its cap and threw it on the ground. The man was very glad. He quickly collected(收集) all his caps and went on his way.

小题1:The cap-maker was so tired ______.

A. to have a rest

B. that he wanted to sell his caps in the forest

C. that he had to stop for a rest

小题2:He ______ and lay down and fell asleep soon.

A. put all his caps on his head

B. put all his caps on the ground

C. put one of his caps on his head

小题3:When the man woke up, he found______.

A. each monkey had a cap on its head

B. some monkeys were stealing(偷) his caps

C. the monkeys were laughing at him    

小题4:The man cried and told the monkeys ______.

A. to return his caps     B. not to get away with his caps  C. to buy his caps    

小题5:At last the monkeys threw the caps on the ground because ______.

A. they took pity on him

B. they liked to do the same as men did

C. they didn’ t like the caps    

单项选择题