问题 单项选择题

下列关于企业发行债券的相关会计处理中,表述不正确的是()。

A.公司债券的发行方式有三种:即面值发行、溢价发行、折价发行

B.溢价或折价是发行债券企业在债券存续期间内对利息费用的一种调整

C.无论是按面值发行,还是溢价发行或折价发行,均按债券面值记入“应付债券——面值”明细科目

D.如果债券的票面利率低于同期银行存款利率,属于溢价发行

答案

参考答案:D

解析:如果债券的票面利率低于同期银行存款利率,可按低于债券面值的价格发行,称为折价发行。

阅读理解

Tony: These days, the word “clone” has appeared very often in the newspapers. Do you know its meaning?

Lana: I read a report. It said that Dr. Ian Wilmut successfully cloned a lamb* named Dolly from a grown-up sheep. So people call him the “father” of Dolly.

Tony: In fact, the word “clone” means to produce the “same” animal by taking cells* from a

grown-up one. I think, if we know how to do cloning, we need only to keep a small number

of sheep, cows or horses.

Lana: What’s more, these days some people even want to clone humans. They have asked: Can we

clone ourselves?                                                       

Tony: It seems interesting. But do you think it possible to do that?

Lana: No, impossible! First, I think we cannot clone a dead person, because the cells in his body are dead already.

Tony: Then can we clone a living person?

Lana: Again no! You might clone yourself one after another, but it is only a copy, not a real you. It is only something, not a “human”.

Tony: Well, you mean that it is not a real human.

Lana: True enough! I think Dr. Wilmut would most like to make better animals, and it has nothing to do with human cloning.

小题1:The word “clone” means_________________.

复制  B 克隆 C 抄袭   D 制造

小题2:Dolly was the name of _______.

A. the father of a sheep  B. a famous scientist  

C. . a grown-up sheep    D a sheep that was cloned

小题3:Lana says Dr. Ian Wilmut is the “father” of Dolly. Here, she means __________.

Dr. Ian Wilmut was the first man to clone a sheep in his lab

Dr. Ian Wilmut gave Dolly a new life

Dr. Ian Wilmut took care of Dolly like a father

D.  Dr. Ian Wilmut has a daughter whose name is Dolly

小题4: From the conversation,          may be clone in our life.

A a tree   B a person   C  an elephant   D  an orange

小题5:According to the conversation, we know about         .

Scientists have successfully cloned humans. 

Dr. Wilmut likes to do human cloning.

C. Cloned animals are better than humans.  

D. Lana doesn’t think humans shouldn’t be cloned.

单项选择题