甲企业于2005年1月1日以1100元的价格购入A公司新发行的面值为1000元、票面

题型:问答题

问题:

甲企业于2005年1月1日以1100元的价格购入A公司新发行的面值为1000元、票面年利息率为10%、每年1月1日支付一次利息的5年期债券。
部分资金时间价值系数如下表所示:

i(P/F,i,5)(P/A,i,5)
7%0.71304.1002
8%0.68063.9927

要求:
(1) 计算该项债券投资的直接收益率。
(2) 计算该项债券投资的到期收益率。
(3) 假定市场利率为8%,根据债券投资的到期收益率,判断甲企业是否应当继续持有A公司债券,并说明原因。
(4) 如果甲企业于2006年1月1日以1150元的价格卖出A公司债券,计算该项投资的持有期收益率。

考点:会计资格考试中级会计(财务管理)中级会计财务管理真题2006年
题型:问答题

在四边形中ABCD中,点E,F,G,H分别是边AB,BC,CD,DA的中点,如果四边形EFGH为菱形,那么四边形ABCD可以是(    )。(只要写出一种即可)

题型:问答题

 

 

缓释衣料()

A.按给药途径分类 

B.按分散系统分类 

C.按制法分类 

D.按形态分类 

E.按药物种类分类

题型:问答题

Television is an important part of modern life, one we can hardly imagine living without it. If I were forced to live without television, I would seek other interests, socialize(参加社交活动) with my friends and family and exercise more often.

Without TV in my home, I would have time to seek other interests. For example, I love to play the piano and without the fun of TV, I would have more time to practice. At other times, I could paint portraits of my family and friends.  

Not only that, but also I could find much more time to socialize with my friends and family if my TV disappeared. At my house, the TV is always on during dinner. Without TV we might have time to tell each other about what happened to us that day. In addition, we could more easily find more time to talk with old friends on the telephone. Thus, social time would increase without TV.

Most importantly, lacking a TV would give me a big increase in the available time for exercise in my life. With extra time, I could make the long journey to Bowen Island and go on an enjoyable hike in the mountains. Another exercise would be to go swimming or to an aerobics(有氧运动) class at Bonsor Community Centre. Watching more TV will only develop my bottom muscle.

Seeking other interests, socializing with friends and family, and exercising frequently would be the benefits of having no TV at my home. Just think how much more time I would have if I got rid of my computer, too!

62. According to the passage, we can infer that the author _________ too much.

A. takes exercise                                 B. plays the piano

C. watches TV                                   D. talks with his family

63. The passage mainly tells us ________.

A. we can’t live without TV

B. TV does harm to the author’s life

C. what the author could do without TV

D. why the author dislikes TV

64. The author thinks that he could do the following EXCEPT _____ without TV.

A. playing computers                      

B. doing outdoor sports

C. make conversations with family and friends  

D. doing social activities

65. What’s the most suitable title for the passage?

A. We can’t live without TV.                     B. TV benefits us a lot.

C. Disadvantages of TV.                    D. Living without TV.

题型:问答题

以下哪类人不适合做全科医生

A.具有自信心、自控力和决断力
B.喜欢与人交往,热爱生活,兴趣广泛
C.敢于和善于独立承担责任、控制局面
D.个性刻板,不喜欢与人沟通
E.知识技能兼顾现代医学与相关人文科学

题型:问答题

税收法律责任包括有()。

A.税收行政责任

B.税收刑事责任

C.税收过错责任

D.税收连带责任

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