甲公司20×7年1月1日发行面值总额为10000万元的债券,取得的款项专门用于建造厂

题型:单项选择题

问题:

甲公司20×7年1月1日发行面值总额为10000万元的债券,取得的款项专门用于建造厂房。该债券系分期付息、到期还本债券,期限为4年,票面年利率为10%,每年12月31日支付当年利息。该债券年实际利率为8%。债券发行价格总额为10662.10万元,款项已存入银行。厂房于 20×7年1月1日开工建造,20×7年度累计发生建造工程支出4600万元。经批准,当年甲公司将尚未使用的债券资金投资于国债,取得投资收益760万元。20×7年12月31日工程尚未完工,该在建工程的账面余额为( )。

A.4692.97万元

B.4906.21万元

C.5452.97万元

D.5600万元

考点:会计资格考试中级会计(会计实务)中级会计实务
题型:单项选择题

阅读理解。

     I have never taken cooking classes. I learned cooking from my mother because she was really interested

in teaching me how to cook. The main reason for this was that when my mother got married, she didn't know

how to cook anything, not even an egg. My grandmother never allowed her to stay in the kitchen when she

was cooking.

     My mother did not start to cook until she was 25 years old. In the beginning, it was very hard for her.

Therefore, she had to take cooking classes to prepare our meals. After having that experience, she decided

to teach me how to cook because she didn't want me to have the same experience.

      I remember when I was seven years old, and my mother was cooking, I was with her in the kitchen

enjoying cooking. I always helped her. Sometimes we prepared meals that my mother already knew how to

make, and sometimes we prepared them from recipes. Nowadays, I am really thankful for that experience

of people, it doesn't matter.

      I will do the same with my children because I don't want them to have the same experience as my mother.

If one day I am not with them, I want to be sure that they can carry on their lives without me.

1. The writer's mother learned cooking _______.

A. from the writer's grandmother

B. all by herself

C. by taking cooking classes

D. from cooking books

2. The writer's mother taught the writer how to cook because _______.

A. she wanted the writer to be more independent (独立)

B. the writer was interested in cooking

C. she thought it a must for a woman to learn

D. she needed more help when she was cooking

3. The underlined word "recipes" in this passage most probably means _______.

A. instructions on how to prepare food

B. experiences of cooking food

C. some well-known cooks

D. she needed more help when she was cooking

4. We can learn from the passage that the writer's children will _______.

A. hate cooking

B. learn cooking

C. teach cooking

D. forget cooking

5. The writer must think cooking is _______ to learn in life.

A. interesting

B. difficult

C. enjoyable

D. important

题型:单项选择题

ICC是()的缩写。

A.国际色彩联盟

B.国际照明协会

C.国际标准化组织

D.国际印刷联盟

题型:单项选择题

关于鞘膜积液,下列哪项的治疗最不理想()

A.精索鞘膜积液需将鞘膜囊全部切除

B.鞘膜翻转术

C.穿刺抽液治疗

D.交通性鞘膜积液应在内环处高位结扎鞘状突

E.婴儿鞘膜积液、成人积液量少的鞘膜积液不需手术治疗

题型:单项选择题

客船上动力滑动水密门的操纵方式有()

Ⅰ.驾驶室集中遥控关门;Ⅱ.在舱壁甲板上可到达之处的手动操纵处用全周旋摇柄转动关门;Ⅲ.现场门的里外用独立的手动机械装置开关门。

A.Ⅰ,Ⅱ

B.Ⅱ,Ⅲ

C.Ⅰ,Ⅲ

D.Ⅰ~Ⅲ

题型:单项选择题

甲基橙分光光度法测定环境空气或废气中氯气,甲基橙吸收液颜色有明显褪色时,即可停止采样;若吸收液不褪色,采样时间选择30min。

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