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问题 单项选择题

2013年1月1日，甲公司购入乙公司分期付息、到期还本的债券12万张，以银行存款支付价款1050万元，另支付相关交易费用12万元。该债券系乙公司于2012年1月1日发行，每张债券面值为100元，期限为3年，票面年利率为5%，每年年末支付当年度利息。甲公司拟持有该债券至到期。甲公司购入乙公司债券时记入"持有至到期投资一成本"明细账户的金额是（）万元。

A.1050

B.1062

C.1200

D.1212

答案

参考答案：C

解析：借：持有至到期投资一成本1200贷：其他货币资金1062持有至到期投资一利息调整138

单项选择题

He was struggling to tie his shoes. I was struggling with whether I should help him.
I did, and he was grateful.
"Thank you," he said.
"I’m glad I could help. I just thought it would be easier for me to reach," I said.
He was a disabled man, and forced to look down most of the time. His arms and legs were twisted terribly, and he couldn’t do what the rest of us would consider easy tasks. He always managed to Look up to see how you reacted to his words, however. He had a big smile, making me feel comfort- able.
I was still on my knees by his wheelchair.
"Nice shoes," he said.
"Thanks. No one ever complimented me on them before," I said.
"No one has the same view of the world as I do," he replied.
"Tell me about the world as you see it," I said smiling.
"Most people can see if someone is comfortable with them or not in their eyes. I see it in their feet," he said. "If people keep moving their feet, I just let them go, because I know they’re impatient with me. I don’t want to make people uncomfortable."
"What about me" I asked.
"I could see your compassion. And then you came down to my level. I was the one who was nervous," he said. "I don’t normally have someone look me in the eye. "
"They don’t know what they’re missing," I told him.
"My old face is nothing to brag about. " he said.
"But that smile is so big. "
Yes, and it’s not only a big smile but an attitude.

We learn that the disabled man ______.

A．had great difficulty looking after himself

B．always asked people for help

C．couldn’t have a big smile

D．liked to talk about people’s shoes
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判断题

货币市场基金是以货币市场工具为投资对象的一种基金，其投资对象期限在1年以内。 ( )
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