问题 单项选择题

A公司2002年1月1日购入不准备在年内变现的甲公司债券一批,票面年利率6%,债券面值100000元,期限5年,实际支付银行存款91889元(不考虑相关税费)。该债券每半年付息一次,到期归还本金并支付最后一次利息。债券溢折价的摊销采用实际利率法,购入债券时的实际市场利率为8%。A公司 2002年12月31日甲公司债券的账面价值为( )元。

A.100000

B.93267.14

C.93240.12

D.92564.56

答案

参考答案:B

解析: A公司2002年上半年折价摊销=91889×4%-100000×3%=675.56(元),下半年摊销=(91889+675.56)×4%-100000×3%=702.58(元),A公司2002年12月31日甲公司债券的账面价值=100000-(8111-675.56-702.58)=93267.14(元)。

阅读理解

I was parked in front of the mall wiping off my car. Coming my way from across the parking lot was what society would consider a bum (乞丐). “I hope he doesn’t ask me for any money,” I thought.

He didn’t. He came and sat on the curb (路边) in front of the bus stop but he didn’t look like he could have enough money to even ride the bus.

After a few minutes he spoke,“That’s a very pretty car.” He was ragged (衣衫褴褛的) but he had an air of dignity.

I said “Thanks” and continued wiping off my car. He sat there quietly as I worked. “Do you need any help?” I asked.

He answered in three simple but profound words that I shall never forget.

“Don’t we all?” he said.

I was feeling high and mighty, successful and important, above a bum in the street, until those three words hit me like a shotgun.

Don’t we all?

I needed help. Maybe not for bus fare or a place to sleep, but I needed help. I reached in my wallet and gave him not only enough for bus fare, but enough to get a warm meal and shelter for the day.

Maybe the man was just a homeless stranger wandering the streets. Maybe he was more than that. Maybe he was sent by a power that is great and wise, to minister to a soul too comfortable with himself.

Don’t we all? Those three little words still ring true. No matter how much you have, no matter how much you have accomplished, you need help too. And you never know when you may see someone that appears to have it all. They are waiting for you to give them what they don’t have.

1. What was the writer doing when he met the homeless person?

A. Shopping.       B. Cleaning his car.       C. Admiring his car.      D. Parking his car.

2. What does the underlined phrase “high and mighty” mean?

A. Tall.   B. On top of the world.C. Strong and powerful.  D. Filled with false pride.

3. Which of the following can best describe the writer’s feelings about himself after the encounter?

A. He felt a new sense of pride.                  B. Inspired and humble.

C. Great and wise.                            D. Successful and important.

4. What does the article tell us?

A. We should help those less fortunate than ourselves.

B. Helping a person indirectly is preferable to direct, obvious help.

C. All of us, at certain moments of our lives, need help from others and should offer help ourselves.

D. Money is all important in life.

单项选择题