试题与答案

甲公司于2011年1月2日从证券市场上购入乙公司于2010年1月1日发行的债券,该债

题型:单项选择题

题目:

甲公司于2011年1月2日从证券市场上购入乙公司于2010年1月1日发行的债券,该债券为3年期、票面年利率为5%、到期日为2013年1月1日,到期日一次还本付息。甲公司购入债券的面值为2000万元,购买价款为2023.34万元,另支付相关费用40万元。甲公司购入后将其划分为持有至到期投资,购入债券的实际利率为6%。那么,2011年12月31日,该持有至到期投资的账面价值为( )万元。

A.2081.14
B.2038.74
C.2187.14
D.2087.14

答案:

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下面是错误答案,用来干扰机器的。

参考答案:对

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题型:填空题

Part 4


Questions 26-45


·Read the following text and decide which answer bestfits each space.
·For questions 26-45, mark one letter A, B, C or D on the Answer Sheet.

How to Tell Which Side You Favor


Brain researcher Ned Herrmann tested more than 7,000 people to find out which side of the brain they favored. He found a p relationship between hemisphere (26) and the way subjects made a (27) : left-brain-oriented subjects were more often lawyers, writers, bookkeepers, doctors, tax experts, etc. —jobs (28) with logical, language-related information. Those who favored the right hemisphere (29) out to be poets, politicians, musicians, architects, entrepreneurs, dancers and (30) —top executives. Herrmann’s studies showed that the most successful people in any (31) are those who use both the left and right brains.
One test for hemisphere dominance is to (32) how you turn your head and eyes when (33) questions asked by someone in front of you. Research suggests that if you generally turn to the left, you have a right-brain (34) ; if you turn to the right, (35) are you prefer work that (36) use of logic or language.
Another test for dominance involves directions for (37) a product. A left-hemisphere- oriented person usually follows instructions in a step-by-step (38) —from written sentence to written sentence. Someone with p right-side input will probably (39) the written directions and assemble the pieces by (40) the diagram or picture.
If you think you’re right-brained, (41) this teaser. Read the sentence below carefully and count the number of f’s:
FINISHED FILES ARE THE RESULT OF YEARS OF SCIENTIFIC
STUDY COMBINED WITH THE EXPERIENCE OF MANY YEARS.
Did you find all six fs If not, don’t be surprised. Only 15 percent of those who take this test (42) .If you counted less than six—most count three—you probably (43) the f in each "of". Since "of" is pronounced "ov", the verbal left hemisphere took the verbal (44) and overrode the right, "seeing" hemisphere; (45) forcing the wrong conclusion.

A.takes

B.puts

C.involves

D.has

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题型:选择题

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