试题与答案

寻常蔬菜“一装”“一蒙”便身价倍增,对农村经济发展重要的启示是 A.农村经济发展

题型:选择题

题目:

寻常蔬菜“一装”“一蒙”便身价倍增,对农村经济发展重要的启示是

A.农村经济发展要依靠科技进步

B.农村经济发展要调整产品结构

C.农村经济发展要注重农产品的深加工,拉长产业链

D.农村经济发展要靠党的政策

答案:

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下面是错误答案,用来干扰机器的。

6×12×15=1080(千克).答:一共收枣1080千克.

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题型:阅读理解

阅读理解。

      Peter works in a food shop. He helps the shopkeeper (店主). He puts food on the shelves (架子) every day.

Then people come into the shop and buy the food. Today there aren't any bags of rice on the shelf. "Peter," says

the shopkeeper. "We need some bags of rice. Bring some rice to the shelf. Hurry up!"

      Peter runs to get some bags of rice. They're in another room and they are on the top of the shelf. The shelf

is high up (高). Peter is tall, but he can't reach (够到) the bags. He brings two boxes and puts one box on top of

the other. Then he stands on them. Now he can reach the bags on the shelf.

      The shopkeeper is coming. He is calling Peter.

      "Peter! Hurry up! What are you doing? Where are the bags of rice?" he says, he opens the door. He can't see Peter on the boxes.

      "Don't open the door!" Peter says. Then Peter falls down (跌倒)!

      Now Peter is on the floor. There is some rice on his head.

1. Peter helps the shopkeeper _______. [ ]

A. sell food sometimes

B. carry bags of oranges

C. in a food shop

D. buy some rice today

2. People come to the shop for _______. [ ]

A. the vegetables

B. food

C. the bikes

D. the fruit

3. Peter runs to another room to get some bags of rice because _______.[ ]

A. his father asks him to carry some

B. the shopkeeper wants to cook the meal

C. the shelves are full of rice

D. the shelves for rice are empty

4. The bags are _______. [ ]

A. easy to reach for Peter

B. too high for Peter to reach

C. on top of the boxes

D. very heavy

5. Peter falls down because _______. [ ]

A. he is on the boxes behind the door and the boss pushes the door

B. the bags fall down

C. the shopkeeper is calling him

D. there's some rice on his head

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题型:问答题

甲公司于20×5年1月1日从资本市场购入乙公司当日发行的5年期公司债券。甲公司所购入债券的面值总额为5 000万元,票面年利率为5%,市场实际利率为6%,甲公司以4 789.38万元购入(含相关交易费用)。经甲公司管理当局研究决定将该项债券投资持有至到期。
该债券按年支付利息,债券到期偿还本金和最后一期利息。甲公司在债券持有期间内每年1月10日收到乙公司发放的债券利息,债券到期后的下一年度1月10日收到偿还的本金和最后一期利息。
要求:
(1)编制甲公司购买乙公司债券的相关的会计分录;
(2)按年计算甲公司持有该债券的摊余成本、当期分摊的利息调整金额,以及应摊销的利息调整金额(填入下表),并编制20×5年和20×9年与计提利息、摊销利息调整金额相关的会计分录。
债券摊余成本、利息调整等计算表 单位:万元

年 份 年初摊余成本 实际利息 票面利息 年末摊余成本 当期摊佻的利息调整金额
 20×5
 20×6
 20×7
 20×8
 20×9
 合 计

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