甲公司于20×9年1月1日发行5年期、一次还本分期付息的公司债券,每年12月31日支

题型:单项选择题

问题:

甲公司于20×9年1月1日发行5年期、一次还本分期付息的公司债券,每年12月31日支付利息。该公司债券票面利率为5%,面值总额为1800000万元,发行价格总额为1880082万元;支付发行费用720万元。假定实际利率为4%。

要求:

根据上述资料,不考虑其他因素,回答下列各题。

甲公司发行债券的入账价值为()。

A.1800000万元

B.1880082万元

C.1879362万元

D.1800720万元

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

构建社会主义和谐社会,必须保护一切合法的劳动收入和合法的非劳动收入。据此回答下列各题。

小题1:下列属于合法的非劳动收入的是

①个体劳动者的劳动所得

②居民投资股市取得的股息、红利收入

③房屋所有者取得的出租房屋的租金收入

④在私营企业和外资企业中劳动者取得的工资收入

A.①②

B.②③

C.③④

D.①④小题2:保护一切合法的劳动收入和合法的非劳动收入体现了 

A.承认收入悬殊存在的事实

B.让一部分人先富起来,最终走向共同富裕的目标

C.“公平优先,兼顾效率”的分配原则

D.按劳分配和按生产要素分配相结合的分配制度

题型:单项选择题

Who Is Kimberly Kirberger? Kimberly Kirberger is the president and founder of Inspiration and Motivation for Teens, Inc.(I.A.M.for Teens, Inc.) a corporation formed exclusively (专有地) to work for teens.It is her goal to see teens represented in a more positive light and it is her strong belief that teens deserve better and more positive treatment.

She spends her time reading the thousands of letters and stories sent to her by teen readers and traveling around the country speaking to high school students and parents of teens.She has appeared as a teen expert on many television and radio shows.

Kimberly says that the College Soul book has been an amazing journey.In getting close to and heating from so many teenagers she kept hearing about this very emotionally packed time that begins with application to college and extends through the four-year experience.It became clear to her that this was a time of life that was filled with many challenges and that college students could really benefit from a book like this.For her, it was simply a continuation of a commitment that she has made to teenagers to do what she can to inspire and motivate them while letting them know there are people who believe in them.

Kimberly is the co-author of the bestseller, Chicken Soup for the Teenage Soul and the New York Times bestseller, Chicken Soup for the Teenage Soul II, as well as Chicken Soup for the Teenage Soul Journal.She is also the co-author of the forthcoming Chicken Soup for the Parent’s Soul and Chicken Soup for the Teenage Soul III, and the author of Teen Love: On Relationships, a Book for Teenagers.

Kimberly started the Teen Letter Project with Jack Canfield, Mark Victor Hansen and Health Communications, InC.The Project is responsible for answering the heartfelt letters received from teenagers and also reaching out to teens in trouble and encouraging them to seek professional help.

To book Kimberly for a speaking engagement or for further information on any of her projects, please contact:

I.A.M.for Teens, Inc.

P.O.Box 936, Palisades, CA 90272 phone: 310-573-3655

fax:.310-573-3657

e-mail for stories: stories @ teenagechickensoul.com

e-mail for letters: letters @ teenagechick

Web site: www.Teenagechickensoul.com

68.Kimberly Kirberger devotes herself to ________.

A.helping people in trouble   B.writing books for children

C.the research of teen problems    D.the healthy growth of teenagers

69.The third paragraph mainly tells us ________.

A.why Kimberly wrote the College Soul book

B.how Kimberly wrote the College Soul book

C.the College Soul book was a great success

D.college students benefit from the College Soul book

70.Which of the following was written alone by Kimberly Kirberger ?

A.Chicken Soup for the Teenage Soul.

B.Chicken Soup for the Parent’s Soul.

C.Teen Love: On Relationship, a Book for Teenagers.

D.Chicken Soup for the Woman’s Soul.

71.What’s the purpose of the Teen Letter Project?

A.Helping problem teenagers.  B.Collecting teenager problems.

C.Attracting the teenagers.      D.Offering help to teenagers.

题型:单项选择题

已知则f(x)在(0,π)内的正弦级数的和函数在x=处的值为()。

A.A

B.B

C.C

D.D

题型:单项选择题

对于改善鼻唇沟最符合生理的方法是()。

A、脂肪填充

B、复位颧部软组织

C、进行肉毒素注射

D、通过注射填充抚平

E、以上都不是

题型:单项选择题

运用直拳时后脚跟:()

A.抬起

B.不可以离地

C.全脚离地

D.不要求

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