问题 单项选择题

甲公司2009年1月1日购入A公司当日发行的 3年期公司债券,作为持有至到期投资核算。
购买价款为53 000万元,另支付相关费用50万元,债券面值50 000万元,每年付息一次,到期还本,该债券票面利率3%,实际利率2%。采用实际利率法摊销,则甲公司2010年12月 31日“持有至到期投资一利息调整”科目的余额为( )万元。

A.2 163.22

B.2 000

C.1 555.94

D.1 070.8

答案

参考答案:A

解析: (1)2009年1月1日“持有至到期投资-利息调整”余额=53 000+50-50 000=3 050(万元),2009年12月31日实际利息收入=53 050×2%=1 061(万元),应收利息:
50 000×3%=1 500(万元),“持有至到期投资-利息调整”摊销额=1 500-1 061=439(万元)。
(2)2010年12月31日实际利息收入=(53 050-439)×2%=1 052.22(万元),应收利息;
50 000×3%=1 500(万元),“持有至到期投资-利息调整”摊销额=1 500-1 052.22=447.78(万元)。
(3)2010年12月31日“持有至到期投资-利息调整”的余额=3 050-439-447.78=2 163.22(万元)。

阅读理解

There are several ways to break the technology code that teenagers have written among themselves. The following are ideas to help parents understand the sometimes confusing world of the teens.

Social Networking (人际关系网) Sites: Sites like MySpace and Facebook appeal to all generations and are a good way for a parent to understand what social standards your teen is living with. There are many ways to help you take part in your child's online activities. You also can be from an onlooker (旁观者) who keeps a bird' s-eye view of his cyber world to an active member of his social group.

MMORPG: Massively Multiplayer Online Role-Playing Game comes in the form of games. A child can easily become addicted to (沉溺于) them if no limits are set. To fully understand the attraction behind MMORPG, you can make your own account and character to explore the digital (数码的) world. Playing the online games may seem strange at first to your teen, but experience has led me to only positive feedback (反应) from young people who can communicate with adults about their gaming experiences.

Text and Instant Messenger: The ways of teenage communication have produced a whole new language, such as "LOLZ" (laughing out loud) and "PSOS" (parent standing over shoulder). Learning the basic shorthand (速记法) of teens can open up a whole new world of communication, not only talking to your teens, but being able to listen on their terms as well. You may just find yourself texting faster and ending your correspondence (联系) with TTYL (talk to you later). To teens, texting anyone looks cool, even Mom and Dad.

Email: Emailing your child is easy. This, of course, cannot take the place of face-to-face communication, but it provides another way for your child to reach you. Another benefit is that your child cannot act like he didn't hear you.

小题1:What does the underlined part "appeal to" in the second paragraph mean?

A.harm

B.attract

C.upset

D.attack小题2:According to this passage we can infer that the author's child __________.

A.works hard at school

B.is active on Facebook

C.enjoys playing online games

D.likes talking with adults小题3:If you are standing beside your child, he is most likely to text his friend __________.

A.PSOS

B.MMORPG

C.TTYL

D.LOLZ小题4:What does the passage mainly tell us?

A.Parents can use technology to stay in touch with their children.

B.Many children are very crazy about the online games.

C.Science and technology make life easy and convenient.

D.Parents can do something interesting like their children do.

问答题 简答题