2012年1月1日，甲公司自证券市场购入面值总额为1000万元的债券。_爱下问搜题

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问题单项选择题

2012年1月1日，甲公司自证券市场购入面值总额为1000万元的债券。购入时实际支付价款900万元，另外支付交易费用10万元。该债券发行日为2012年1月1日，系分期付息、到期还本债券，期限为5年，票面年利率为5%，年实际利率为8%，每年12月31日支付当年利息。甲公司将其划分为可供出售金融资产。2012年末该项金融资产的公允价值为910万元，假定不考虑其他因素，此时的摊余成本为______万元。

A．887.2
B．910
C．932.8 D．982.8
E．991.6

答案

参考答案：C

解析：可供出售金融资产相关交易费用应计入初始入账金额，即该项可供出售金融资产的初始入账金额=900+10=910(万元)；2012年末利息调整的摊销额=910×8%-1000×5%=22.8(万元)；2012年末摊余成本=910+22.8=932.8(万元)。

选择题

当帕米尔高原还是满天星斗的黑夜时，乌苏里江已经洒满了阳光。这说明我国[ ]

A．领海面积广大

B．是一个海陆兼备的国家

C．南北跨度广　　

D．东西跨度广

完形填空

完形填空（共20小题；每小题l分，满分20分）
When Andra Rush started her trucking company, all she had was an old van，two used pick-up trucks and the simple certainty of a 23-year-old girl. But she planned to make her fortune in about four years to 36 her true goal: dealing with poverty on Native American reservations across North America. "I thought I could retire by the time I was 27," says Rush, "At that age, you don't know 37 you don't know."
Rush is 49 now and 38 working hard. Her tiny start-up just outside Detroit has 39 to a $400 million North American business. Today Rush is a(an) 40 not only for Native Americans but also for women in the male-controlled world of trucking.
Rush was 41 30 miles outside Detroit. When the teenage Rush visited the reservation for the first time, she was 42 by the poverty and lack of hope. "I really wanted to 43 " she says.
She graduated from the University of Michigan in 1982. She took a nursing job with a 44 pay and then practiced at an air goods company, 45 the speed of package pickups

and deliveries made a little more a little more profits. "I thought I could do that 46 ," Rush says.
Within six months, Rush had ten employees, and clients(客户) 47 Ford and GM were paying her to 48 small packages from the airport. Ford was the first to offer her a job trucking parts between its plants and supplier.
By 2001, many of Rush's 1,000 employees were Native Americans, working alongside people of every    49  But she felt she hadn't done enough. 50 she joined forces with a Canadian parts maker to design and gather auto components.
She located the plants near reservations, 51 opportunities where they were needed most. By 2009, her auto parts business was earning $370 million   52  .
She's come a long way from the 53   23-year-old who thought "the cash would just roll in." But Rush wouldn't change a thing: "I love my job," she says. "I 54 the fact that you can start to get some motivation and keep   55  yourself—and then suddenly you lift your head and it's been 25 years"

A．able housewife

B．ordinary woman

D．truck driver

小题8: A have an influence B．make a difference C．set an example D．make a decision

A．inexperienced

B．experienced

C．challenging