(31)～(35)题中使用下列数据表。 “学生”表：学号C(8)，姓名C(8)，性别

A公司2010年至2014年发生与金融资产有关的业务如下：
(1)2010年1月1日，A公司支付2 360万元购入甲公司于当日发行的5年期债券20万张．每张面值100元，票面利率7%，每年年末付息，到期一次还本，另支付相关费用6.38万元。A公司将其划分为持有至到期投资，经计算确定其实际利率为3%。
(2)2010年12月31日，A公司持有的该债券的公允价值为2500万元。
(3)2011年，甲公司发生严重财务困难，虽仍可支付该债券各年的票面利息，但预计未来现金流量将受到严重影响；2011年底，A公司经合理估计，预计该持有至到期投资的预计未来现金流量现值为2000万元。
(4)2012年，预计未来现金流量未发生变动。
(5)2013年，甲公司财务状况发生好转，原减值迹象全部消失。
(6)2014年末，A公司此债券投资到期，如期收回投资。
假设不考虑其他因素(结果保留两位小数)。
要求：

编制2010年1月1日A公司取得该项金融资产的有关分录；

C

A famous teacher was speaking to the students at our school. He began his lesson by holding up a $100 bill. Then he said to the three hundred students, "Who would like this $100 bill" The students began to put up their hands at once.

Then he said, "I am going to give this $100 to one of you, but first, let me do this. " He then made the bill into a ball. Then he said, "Who wants it now" The hands went back into the air.

"Well," he said, "What if I do this" and he dropped it on the floor and stepped on it. He picked up the dirty, crumpled bill and said, "Who still wants it" Hands went back into the air.

"My friends," he said, "you have learned a valuable lesson today. No matter (无论) what I did to the money, you still wanted it because it did not go down in value (价值). It was still worth $100!"

Many times in our lives, we are dropped, crumpled, and stepped on by the chances we take and the things that happen to us. We feel as if we are worth nothing. But remember, no matter what has happened to yon, you will never lose your value: you are always valuable to those people who love you. Your value doesn’t come from what you do or whom you know, hut WHO YOU ARE.

You are special and valuable. Don’t ever forget it!

Even though it was dirty, the money（）.

A．still went up in value

B．was worth nothing

C．didn’t go down in value

D．was still ours

一张CD数据光盘上，可存放约（）首MP3歌曲。

A.10

B.50

C.100

D.500

断路器是通过手动或电动等操作机构使断路器合闸，通过（）装置使断路器自动跳闸，达到故障保护目的。

A、活动

B、自动

C、脱扣

蜂群中有哪三个成员？