某股份有限公司2003年7月1日将其持有的债券投资转让，转让价款1560万元已收存银行。该债券系2003年7月1日购进，面值为1500万元，票面年利率5%，到期一次还本付息，期限3年。转让该项债券时，应收利息为150万元，尚未摊销的折价为24万元；该项债券已计提的减值准备余额为30万元。该公司转让该项债券投资实现的投资收益为（）万元。
A．-36
B．-66
C．-90
D．114
参考答案：A
解析：
该公司转让该项债券投资实现的投资收益＝转让收入-债券投资账面价值= 1560-(1500+150-24-30)=1560-1596＝-36(万元)。
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| Teaching second grade is always a challenge. Each student arrives at school with his own needs and difficulties. One year, a student called Billy 1 me with his behavior as well as his academic requirements. He struggled daily with his 2 emotions and often became angry or violent. I knew that, to make 3 progress, his emotions needed controlling. One 4 I tried to help Billy was to have him come directly into the classroom when he arrived at school. Billy's mom would 5 me to alert (警告) me to a particularly emotional morning at home. Then, I would focus on 6 his anger and calming him down before the other students arrived. One week our class was studying 7 . I thought one way to bring learning into the classroom was to bring my dog Rocky to school for the day. That day began as normal. I was preparing activities focused on dog themes 8 I was told that Billy had a 9 morning at home and I might need to get him 10 . As I was talking to his mom, Billy 11 into the classroom. To Billy's 12 , Rocky immediately ran up to his new 13 , wagging his tail and licking Billy's face with doggy affection. Billy couldn't 14 Rocky's charm (魅力) and began laughing as his anger melted away. Throughout the day, Billy never left Rocky's side, feeding him, being gentle with him and even 15 the other students while Rocky was sleeping. Billy was known for doing anything he could to avoid 16 , but on this day he found a good dog story, "Clifford's Puppy Days," and read it to Rocky. How 17 I was at the sight of Billy reading happily! My little dog was able to 18 Billy's day from one of anger and frustration to one of laughter, gentleness and 19 . That day Rocky more than helped me with my 20 ; he helped to change the life of a child! After that Billy's behavior definitely improved. | ||||
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