问题
多项选择题
“应付债券”账户的贷方反映的内容有（）。
A、债券发行时产生的债券溢价
B、债券溢价的摊销
C、期末计提一次还本付息应付债券利息
D、期末计提分次付息应付债券利息
答案
参考答案：A, C
解析：债券溢价的摊销在“应付债券”科目的借方反映，分次付息的应付债券的利息计提时应该记入“应付利息”科目，不通过“应付债券”科目核算。
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“应付债券”账户的贷方反映的内容有（）。
A、债券发行时产生的债券溢价
B、债券溢价的摊销
C、期末计提一次还本付息应付债券利息
D、期末计提分次付息应付债券利息
参考答案：A, C
解析：债券溢价的摊销在“应付债券”科目的借方反映，分次付息的应付债券的利息计提时应该记入“应付利息”科目，不通过“应付债券”科目核算。
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| There are four seasons (季节) in China. Spring comes first. In __1__ parts of China, spring is usually very __2__. It usually comes in February __3__ March. Summer comes __4__ spring. Usually it's very __5__ in summer. And the hottest month is July. Autumn __6__ from August and lasts (持续) for three __7__. The weather can be cool in autumn. Winter is the __8__ season of the year. It lasts from __9__ to January, and it's very cold. You can go skating. It's an interesting __10__. So it's best to come to China in spring or autumn. | |||
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