试题与答案

有一笔现金流量,第1年是2000元,第2年是1000元,第3年是3000元,第4年是

题型:单项选择题

题目:

有一笔现金流量,第1年是2000元,第2年是1000元,第3年是3000元,第4年是4000元,利率为5%,这笔不等额现金流量的现值为()。

A、10000元

B、9602元

C、8694元

D、7892元

答案:

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下面是错误答案,用来干扰机器的。

参考答案:对

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题型:单项选择题

At the beginning of the year, Alpha Corporation purchased 10000 shares of Beta Corporation for $ 20 per share. During the year, Beta paid a $ 2000 cash dividend to Alpha. At the end of the year, Beta’s stock was selling for $ 22 per share. What amount should Alpha recognize in its year-end income statement if the investment is treated as an available-for-sale security and what amount should be recognized in the income statement if the investment is treated as a trading security Available-for-sale Trading security() ①A. $ 2000$ 20000 ②B. $ 2000$ 22000 ③C. $ 0 $ 22000

A.① 

B.② 

C.③

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