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A公司于2007年11月10日发行面值为100元的债券，该债券发行价格为102元，票面利率为10％，期限2年，于2009年11月10日到期一次性还本付息，单利计息。甲投资者于债券发行日以102元的价格购入A公司债券，并持有至到期日；乙投资者于债券发行日以102元的价格购入A公司债券，并于2008年11月10日以108元的价格卖出；丙投资者于2008年11月10日以108元的价格购入上述债券，并持有至到期日。要求：

计算甲投资者最终实际收益率；

答案

参考答案：[*]C:\Documents and Settings\Administrator\My Documents\图片\7.jpg

单项选择题

阅读下面短文，从短文后各题所给的四个选项（A、B、C 和 D）中，选出可以填入空白处的最佳选项，并在答题卡上将该项涂黑。

                                    A Heroic Driver

Larry works with Transport Drivers. Inc. One morning in 2009. Larry was  41

along 165 north after delivering to one of his    42   . suddenly, he saw a car with its bright lights on.    43    he got closer, he found 44    vehicle upside down on the road. One more look and he noticed    45    shooting out from under the    46    vehicle. Larry pulled over, set the brake and    47   the fire extinguisher (灭火器). Two good bursts from the extinguisher and the fire was put out.

The man who had his bright lights on    48    and told Larry he had    49    an emergency call. They    50    heard a woman’s voice coming from the wrecked (毁坏的) vehicle.    51   the vehicle, they saw that a woman was trying to get out of the broken window. They told her to stay    52    until the emergency personnel arrived,    53    she thought the car was going to    54   . Larry told her that he had already put out the fire and she should not move    55    she injured her neck.

Once fire and emergency people arrive, Larry and the other man    56    and let them go to work. Then, Larry asked the    57    if he was needed or    58    to go. They let him and the other man go.

One thing is    59   —Larry went above and beyond the call of duty by getting so close to the burning vehicle! His    60    most likely saved the woman’s life.

51（）

A.Starting

B.Parking

C.Passing

D.Approaching
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单项选择题

事业单位收到从财政专户核拨的预算外资金，在会计处理时应贷记的会计科目是( )。

A．经营收入
B．事业收入
C．财政补助收入
D．其他收入
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