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甲公司2013年1月1日购入A公司发行的3年期公司债券作为持有至到期投资。支付价款为

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题目:

甲公司2013年1月1日购入A公司发行的3年期公司债券作为持有至到期投资。支付价款为51950万元,另支付相关费用50万元,债券面值50000万元,每半年付息一次,到期还本,该债券票面年利率6%,年实际利率4%,采用实际利率法摊销。

要求:

根据上述资料,回答下列题。

2013年12月31日“持有至到期投资一利息调整”的余额是()万元。

A.1018.78

B.1070.8

C.1069.8

D.1069.78

答案:

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题型:阅读理解

Dick lived in England. One day in January he said to his wife, “I'm going to fly to New York next week because I've got some work there.” “Where are you going to stay there?” His wife asked. “I don't know yet.” Dick answered. “Please send me your address from there in a telegram (电报),”his wife said. “All right.” Dick answered.

  He flew to New York on January 31st and found a nice hotel in the center of the city. He put his things in his room and then he sent his wife a telegram. He put the address of his hotel in it.

  In the evening he didn't have any work, so he went to a cinema. He came out at nine o'clock and said, “Now I'm going back to my hotel and have a nice dinner.”

  He found a taxi and the driver said, “Where do you want to go?” But Dick didn't remember the name and address of his hotel.

  “Which hotel are my things in?” he said, “And what am I going to do tonight?” But the driver of the taxi did not know. So Dick got out and went into a post office. There he sent his wife another telegram, and in it he wrote, “Please send me my address at this post office.”

小题1:Dick flew to New York because ______.

A.he went there for a holiday

B.he had work there

C.he went there for sightseeing

D.his home was there小题2:Why did his wife want a telegram from him?

A.Because she didn't know his address yet

B.Because she wanted to go to New York, too

C.Because she might send him another telegram

D.Because she couldn't leave her husband by himself in New York小题3:Where did Dick stay in New York?

A.In the center of the city.

B.In a hotel.

C.In a restaurant.

D.At his friend's house.小题4:Who would send him the name and address of his hotel?

A.The manager of his hotel.

B.The police office.

C.The taxi driver.

D.His wife.小题5:Which of the following is not true?

A.Dick stayed at a nice hotel in the center of the city.

B.Dick didn't work on the first night of his arrival.

C.Dick forgot to send his wife a telegram.

D.Dick wanted to go back to his hotel in a taxi.

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题型:填空题

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(1)写出上述仪器的名称:b        ,f        

(2)选取上述仪器中的          (填字母代号)组装成制备和收集H2的装置;

(3)为安全起见,在点燃氢气之前,必须进行的操作是            

(4)此套制备H2的装置   (填“能”或“不能”)制备O2,如果能,请写出用其制备O2反应的化学方程式;如果不能,说明理由:                      

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