试题与答案

下列各项中,构成持有至到期投资初始入账成本的有()。 A.投资时支付的不含应收利息的

题型:多项选择题

题目:

下列各项中,构成持有至到期投资初始入账成本的有()。

A.投资时支付的不含应收利息的价款

B.投资时支付的手续费

C.投资时支付的税金

D.投资时支付款项中所含的已到期尚未发放的利息

答案:

参考答案:A, B, C

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题型:问答题 案例分析题

1492年,哥伦布航行到达美洲,开启了世界历史的新时代。

材料一:偶然与必然

有人认为,哥伦布是因为“迷路了”,才偶然“发现”了美洲。也有人认为,当时即使没有哥伦布,也必然会有别人“发现”美洲。

材料二:发现与相遇

15、16世纪以来,人们通常使用“哥伦布发现美洲”的提法,“发现”的意思是“使所有的人和所有的民族都并入欧洲文明”。1984年,部分拉美学者倡议改称“美洲发现——两个文明汇合”。1992年,联合国教科文组织主张以“两个大陆相遇500年”为主题,举行哥伦布航抵美洲纪念活动。

材料三:交流与发展

哥伦布明清时期的中国世界市场历史机遇

“发现美洲”的提法是站在什么立场上看待哥伦布远航美洲的?“两个文明汇合”和“两个大陆相遇”提法的合理性是什么?

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题型:填空题

Bill Gates receives honorary knighthood


Britain’s Queen Elizabeth stands with Microsoft chairman and philanthropist Bill Gates after presenting him with an honorary knighthood at Buckingham Palace, London, March 2, 2005.
Sir Bill Not quite. Proclaiming himself "humbled and delighted," Microsoft founder Bill Gates received an honorary knighthood Wednesday from Queen Elizabeth Ⅱ—an accolade that allows the recipient to use "KBE" after his (1) , but not to put "Sir" in front of it.
One of the world’s richest men, Gates, 49, was (2) honored for his charitable activities around the world and his contribution (3) enterprises in Britain.
Past recipients of the honorary knighthood (4) from Irish singer Bob Geldof to former U.S. President Ronald Reagan.
"This (5) is particularly poignant given the deep connections Microsoft enjoys (6) the United Kingdom," said Gates, whose company employs about 2000 people in (7) .
Gates’ royal honor—bestowed by the queen on the advice of the (8) —was announced in January 2004, but a "mutually convenient" date to (9) it had not been available until now.
British recipients of knighthoods are entitled to be (10) with a "Sir" before their names. The honor was long the (11) of senior soldiers, judges and other servants of the state, but recent years have seen the creation of Sir Paul McCartney, (12) Mick Jagger and Sir Elton John.
As an American, Gates is not entitled to use (13) before his name, but he can put the initials KBE—Knight Commander of the (14) Empire—after his name.
Gates joins a roster of American (15) that includes former presidents Reagan and George H.W. Bush, comedian (16) Hope, retired U.S. Army Gen. Tommy Franks and former Secretary of (17) Colin Powell.
Gates said he was proud of what he called (18) "special relationship" with Britain.
"The U.K. was the first country in (19) Microsoft set up a subsidiary outside the U.S., and our experience in the (20) has been significant in shaping our international growth," he said.
Microsoft’s British facilities include Research Cambridge, a laboratory established in 1997 in the university town that employs 80 scientists. In 2000, the Bill & Melinda Gates Foundation announced a donation of $210 million to Cambridge University to create a scholarship program for graduate students from outside Britain.

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