试题与答案

甲公司1999年7月1日从证券二级市场买入乙公司1999年1月1日发行的3年期、到期

题型:问答题

题目:

甲公司1999年7月1日从证券二级市场买入乙公司1999年1月1日发行的3年期、到期一次还本付息债券300张,债券票面利率为8%,每张面值为1 000元,每张买入价为 1 100元,另支付相关税费500元(一次计入当期损益),所有款项均以银行存款支付。甲公司准备将该批债券持有到期。
要求:
(1) 计算该项债券投资的溢价。
(2) 编制甲公司1999年7月1日买入该批债券时的会计分录。
(3) 计算1999年度该债券投资应摊销的溢价和应确认的利息收入,并编制相应的会计分录。(“长期债权投资”科目要求写出二级和三级明细科目)

答案:

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参考答案:A

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题型:阅读理解

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     Jerry,30 years old,owned a pizza restaurant.He lived in a flat about one mile north of the 

restaurant He walked to and from work When it was raining,he took the bus.

     Jerry loved gangster(匪徒) movies.When a new one came out,he would go to the theater

and watch the new movie three or four times.Then,whe it went to video,Jerry would buy the

video at Tom's Video Store.Jerry had a home collection of over 1,000 gangster videos.old

ones,new ones;colour ,black and white;English,Spanish,Japanese-he loved them all.He could

tell you the name of the movie,the director,the stars,and the story.

     Jerry finally decide that he would like to own a gun,just like the gangsters.So he saves his

money and one day he went to a gun store and bought one for $300.On Saturday morning,he

went to the gun club to pracyise shooting(射击).He was in the club for only 10minutes when he

accidentally(偶然) dropped his gun.The gun went off,and the bullet(子弹) went into Jerry's

right knee(膝盖).

     Jerry now walks with a walking stick,just like some gangsters.

1. What did Jerry do?

A. The boss of a restaurant          

B. the manger of a cinema

C. the owner of a video shop        

D. the head of a shooting club.

2. Jerry had a large collection of gangster videos EXCEPT(除了)________ones.

A. Spanish      

B. Japanese      

C. Russian      

D. English

3. How did Jerry get a gun?

A. He bought it for himself        

B. He borrowed it from a club

C. He made it himself              

D. He got it form the gangster.

4. Jerry dropped his gun because he __________.

A. was ill      

B. was angry        

C. was careless    

D. was careful

5. We know that Jerry ____________in the end.

A. lost his interest in movies          

B. became a real gangster

C. had a shooting club              

D. couldn't walk in a normal(正常的) way

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