问题 问答题

A公司2010年至2014年发生与金融资产有关的业务如下:
(1)2010年1月1日,A公司支付2 360万元购入甲公司于当日发行的5年期债券20万张.每张面值100元,票面利率7%,每年年末付息,到期一次还本,另支付相关费用6.38万元。A公司将其划分为持有至到期投资,经计算确定其实际利率为3%。
(2)2010年12月31日,A公司持有的该债券的公允价值为2500万元。
(3)2011年,甲公司发生严重财务困难,虽仍可支付该债券各年的票面利息,但预计未来现金流量将受到严重影响;2011年底,A公司经合理估计,预计该持有至到期投资的预计未来现金流量现值为2000万元。
(4)2012年,预计未来现金流量未发生变动。
(5)2013年,甲公司财务状况发生好转,原减值迹象全部消失。
(6)2014年末,A公司此债券投资到期,如期收回投资。
假设不考虑其他因素(结果保留两位小数)。
要求:

编制2014年12月31日A公司收回投资的有关分录。

答案

参考答案:2014年12月31日:
尚未摊销的“利息调整”=366.38-69.01-71.08-80-82.4=63.89(万元)
A公司应确认的投资收益=140-63.89=76.11(万元)
借:应收利息 140
贷:持有至到期投资——利息调整 63.89
投资收益 76.11
借:银行存款 2140
贷:应收利息 140
持有至到期投资——成本 2000

问答题
单项选择题

A conventional teacher’s licensee usually requires a university degree in education plus an unpaid term of practice teaching. This has never made much sense. It excludes bright students who take degrees in other subjects, and might teach those subjects; it is costly and time-consuming for career-switchers, who must wait a year or more before they can enter a classroom; it is so rigid that private-school teachers or university professors with years of experience have to jump through hoops before they can start teaching in a state school. And there is virtually no evidence that it creates better teachers. For all that, it is ply backed by schools of education, which have a monopoly of teacher-training, and by teachers’ unions, whose members make more money when it is artificially hard for others to get into the profession.

Now, some 45 states and the Districts of Columbia offer an "alternative route" to a teacher’s licensee, up from only a handful in the 1980s. Alternative certification (AC) generally allows individuals with a university degree to begin teaching immediately after passing an entrance examination. These recruits, watched over by a mentor teach the subject they studied at university, and take education courses at a sponsoring university while drawing their salaries.

The traditional sort of American teacher is likely to be young, white and female. Alternative certification attracts more men and more non-whites. In Texas, for instance, roughly 90% of public-school teachers are white, but 40% of those who have joined through alternative certification are non-whites. The AC route also draws teachers willing to go where they are most needed. A survey of Troops to Teachers, a program that turns exsoldiers into public-school teachers (" Proud to serve again"), found that 39% of those taking part are willing to teach in inner-city schools, and 68% in rural areas.

Are they good teachers Officialdom is reluctant to release the details which might answer that question for certain. But anecdotal evidence suggests they do well. In New Jersey, which has been running this sort of program since 1984, rich districts, which can afford to be choosy, consistently hire more AC teachers than poor districts do. In Houston, Texas, where the Teach of America program (TFA) puts recent university graduates into poor communities as teachers, the most effective teachers are generally the TFA ones. " School principals are our biggest fans," Wendy Kopp, TFA’s president, says proudly.

So why not scrap the cumbersome teacher-licensing laws Frederick Hess, a professor at the University of Virginia, has written a paper for the Progressive Policy Institute arguing that teacher-licensing ought to be stripped to the bare essentials. Prospective teachers should be required only to hold a college degree, pass a test of essential skills, and be checked to make sure they do not have a criminal background. Other training is important, argues Mr. Hess, but the market, not state legislators, should decide what that training looks like. This notion of "competitive certification" has drawn favorable attention from the Bush administration.

What does the author suggest when he calls for "competitive certification" ( Line 7—8, Para.5 )()

A. Simplify teacher-licencing

B. Operate education like a market

C. Scrap unified education standard

D. Make entry easy for prospective teachers