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问题 单项选择题

2×16年1月1日，甲公司以银行存款1100万元购入乙公司当日发行的面值为1000万元的5年期不可赎回债券，将其划分为持有至到期投资核算。该债券票面年利率为10％，每年付息一次，实际年利率为7．53％。2×16年12月31日，该债券的公允价值上涨至1150万元。假定不考虑其他因素，2×16年12月31日甲公司该债券投资的账面价值为（）万元。

A.1082.83

B.1150

C.1182.53

D.1200

答案

参考答案：A

解析：公司该债券投资的账面价值=1100+1100×7．53％-1000×10％=1082．83（万元），持有至到期投资后续按照摊余成本计量，不考虑公允价值变动。

单项选择题

Not everyone in the world requires the same amount of living space. The amount of space a person needs around him is a cultural difference, not an economic one. Knowing your own psychological space needs is important because they ply affect your choices, including, for example, the number of bedrooms in the home. If you were brought up in a two child family and both you and your sister or brother had your own bedrooms, the chances are if you have two children or more, that you also will offer separate bedrooms for them. In America, for example, they train people to want to have their own rooms by giving them their own rooms when they are babies. This is very unusual in the world. In many other countries, the baby sleeps in the same bed with his parents or in bed near them.
The space in the home also shows a lot about psychological space needs. Some families gather closer to each other and the size of their house has nothing to do with it. Others have separate little corners where family members go to be alone.
Although it is true that psychological space needs are not decided by economic reasons, they sometimes have to be changed a little because of economic pressure. It is almost impossible, however, to completely change your psychological space needs.

Which of the following is true according to the passage

A．Americans are trained to live in large rooms at birth.
B．Economic situation decides one’s amount of space needs.
C．People in various countries demand different psychological space.
D．Knowing your psychological space needs is important, as it affects your future.
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单项选择题

新兴产业的形成路径包括（）。

①自发生成式

②原有产业的分化

③政府培植式

④政府培植和市场选择相结合

A.①②③

B.①②④

C.①③④

D.①②③④
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