试题与答案

利源公司于2007年1月1日发行5年期、一次还本、分期付息的公司债券,每年12月 3

题型:单项选择题

题目:

利源公司于2007年1月1日发行5年期、一次还本、分期付息的公司债券,每年12月 31日支付利息。该公司债券票面利率为5%,面值总额为300000万元,发行价格总额为 313 347万元;支付发行费用120万元,发行期间冻结资金利息为150万元。假定该公司每年年末采用实际利率法摊销债券溢折价,实际利率为4%。2008年12月31日该应付债券的账面余额为( )万元。

A.308 008.2
B.308 348.56
C.308 316.12
D.308 026.2

答案:

参考答案:B

解析: 利息调整总额=(313 347-120+150)-300 000=13 377(万元)
2007年的应付利息=300 000×5%=15 000(万元)
2007年实际利息费用=313 377×4%=12 535.08(万元)
2007年应该摊销的利息调整金额=15 000-12 535.08=2 464.92(万元)
2007年末账面价值=300000+13 377-2 464.92=310912.08(万元)
2008年的应付利息=300 000×5%=15 000(万元)
2008年实际利息费用=310912.08×4%=12436.48(万元)
2008年应该摊销的利息调整金额=15 000-12436.48=2 563.52(万元)
2008年末账面价值=300000+13 377-2 464.92-2 563.52=308 348.56(万元)

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题型:阅读理解

Many animals recognize their food because they see it. So do humans. When you see an apple or a piece of chocolate, you know that these are things you can eat. You can also use other senses when you choose your food. You may like it because it smells good or because it tastes good. You may dislike some types of food because they do not look, smell or taste very nice. Different animals use different senses to find and choose their food. A few animals depend on only one of their senses, while most animals use more than one sense.

Although there are many different types of food, some animals spend their lives eating only one type. The giant panda eats only one particular type of bamboo(竹子) . Other animals eat only one type of food even when given the choice. A kind of white butterfly(蝴蝶) will stay on the leaves of a cabbage, even though there are plenty of other vegetables in the garden. However, most animals have a more varied(多样化) diet . The bear eats fruits and fish. The fox eats small animals, birds and fruits. The diet of these animals will be different depending on the season.

Humans have a very varied diet. We often eat food because we like it and not because it is good for us. In countries such as France and Britain, people eat foods with too much sugar. This makes them overweight, which is bad for their health. Eating too much red meat and animal products, such as butter, can also be bad for the health. Choosing the right food, therefore, has become an area of study in modern life.

小题1:We can infer from the text that humans and animals _________.

A.depend on one sense in choosing food

B.are not satisfied with their food

C.choose food in similar ways

D.eat entirely different food小题2:Which of the following eats only one type of food?

A.The white butterfly.

B.The small bird.

C.The bear.

D.The fox.小题3:Certain animals change their choice of food when ___________.

A.the season changes

B.the food color changes

C.they move to different places

D.they are attracted by different smells

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