问题
问答题
甲企业溢价发行公司债券，面值为30万元，实际发行价款为31.5万元（不考虑债券发行费用），债券的偿还期为5年，年利率为10%，到期一次还本付息。要求：编制甲企业发行债券、每年年末及债券到期时的有关会计分录（采用直线法进行摊销）。
答案
参考答案：
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甲企业溢价发行公司债券，面值为30万元，实际发行价款为31.5万元（不考虑债券发行费用），债券的偿还期为5年，年利率为10%，到期一次还本付息。要求：编制甲企业发行债券、每年年末及债券到期时的有关会计分录（采用直线法进行摊销）。
参考答案：
. homes have some sort of pets, such as monkeys, snakes and even wolves. But Americans’ all-time favorites are cats and dogs, because dogs can offer protection from thieves and unwelcome visitors and cats can help get rid __小题3:the home unwanted pests. Beneath keeping pets, there lies a basic American belief: Pets have a right to be treated well. In Houston, Texas, dogs can have their dinner __小题4:__ (deliver) to their homes, just like pizza. Pets can even go with 小题5:_owners on vacation. Besides, at least 75 animal welfare organizations exist in America which provide care and adoption services for _小题6:__ (home) and ill-treated animals. To pay for the high-tech health care, people can buy health insurance 小题7:___ their pets. Pets are _小题8:___ basic to American culture as hot dogs or apple pie. By now researchers _小题9:___ (discover) that interacting with animals lowers a person's blood pressure. Pets even encourage social relationships: They give their owners an appearance of friendliness, and they provide _小题10:_ good topic of conversation.