甲公司2011年1月1日购入面值为100万元,票面年利率为4%的A债券,取得时支付价

题型:单项选择题 A3/A4型题

问题:

甲公司2011年1月1日购入面值为100万元,票面年利率为4%的A债券,取得时支付价款108万元(含已到付息期但尚未领取的利息4万元),另支付交易费用0.5万元,甲公司将其划分为交易性金融资产。2011年1月5日,收到购买时价款中所含的利息4万元;2011年12月31日,A债券的公允价值为106万元(不含利息);2012年1月5日,收到A债券2011年度的利息4万元;2012年3月20日,甲公司出售A债券,售价为110万元。

要求:

根据上述资料,不考虑其他因素,回答下列问题。

甲公司该项交易性金融资产对2011年度利润总额的影响金额为()万元。

A.1.5

B.2

C.4

D.5.5

考点:注册会计师会计综合练习会计综合练习题库
题型:单项选择题 A3/A4型题

我国科学家屠呦呦因为“发现青蒿素---- 一种用于治疗疟疾的特效药”而获拉斯克奖。C15H22O5, 下列关于青蒿素的说法正确的是[ ]

A .青蒿素是一种氧化物

B .青蒿素中氧元素的质量分数为11.9 %

C .青蒿素中C 、H 、O 三种元素的质量比为90 :11 :40

D .青蒿素是由15 个碳原子、22 个氢原子和5 个氧原子构成的

题型:单项选择题 A3/A4型题

物体的表面或围成的______大小,叫做它们的面积.常用的面积单位有平方米、______和______;相邻两个面积单位间的进率是______.

题型:单项选择题 A3/A4型题

A traveler hurried down to the hall of an American hotel and went to the cash-desk. He had just 15 minutes to pay his bill and get to the station. Suddenly he remembered that he had left something in his room.

"Look here, boy," he said to the bellboy, "run up to my room and see if I have left a parcel on the table there. Be quick about it."

The boy ran upstairs. Five minutes passed. The traveler was walking up and down the hall, looking very angry. At last the boy appeared.

"Yes, sir," he reported to the traveler," you have left the parcel there, it's right on the table in your room."

小题1: The traveler _______.

A.ran down the street

B.came downstairs hurriedly

C.ran so quickly that he fell down

D.came into the hotel hall very quickly小题2:Which statement is true?

A.He had to pay his bill and arrived at the station in 15 minutes .

B.It took him 15 minutes to go to the station from the hotel.

C.He could pay his bill in 15 minutes and then go to the station .

D.He had nothing but 15 minutes.小题3: According to the passage, a bellboy is _____.

A.a boy whose work is to ring the bell

B.a boy who plays with a bell

C.a boy whose work in a hotel is to help guests with their bags

D.the hotel owner's boy小题4: The traveler asked the boy _____ .

A.to go upstairs

B.to look for his parcel

C.to fetch the parcel he had left in his room

D.only to see if the parcel was on the table in his room小题5:Five minutes later, the boy ______ .

A.ran up to the room

B.came downstairs

C.reported to the traveler in the room

D.came down to the hall but brought nothing back

题型:单项选择题 A3/A4型题

项目的分标方式,对承包商来说就是()。

题型:单项选择题 A3/A4型题

软组织肿瘤除外以下哪种来源的肿瘤?()

A.皮肤及附属器

B.纤维组织

C.滑膜组织

D.脂肪组织

E.脉管组织

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