题目内容

甲公司于2012年1月5日取得一项股权投资，共支付价款1 800万元(含已宣告但尚未发放的现金股利100万元)，另支付相关费用25万元。甲公司将其划分为可供出售金融资产。不考虑其他因素。则该项金融资产的入账价值为 ()万元。

A. 1 825
B. 1 700
C. 1 725
D. 1 800

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甲公司2012年12月31日将其于2010年1月1日购入的债券予以转让，转让价款为3 150万元，该债券系2010年1月1日发行的，面值为3 000万元，票面年利率为3％，到期一次还本付息，期限为3年。甲公司将其划分为持有至到期投资。转让时，利息调整明细科目的贷方余额为18万元，2012年12月31日，该债券投资的减值准备余额为37．5万元．甲公司转让该项金融资产应确认的投资收益为()万元。

A. -64．5
B. -55．5
C. -84
D. -11 7

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After the author made the phone call, ______ .

A. they forgave the stockbroker
B. they failed to get the check
C. they went to New York immediately
D. they spoke to their boss at once

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We can infer from Paragraph 2 that Brownie ______ .

A. would eat anything when hungry
B. felt sorry for her mistake
C. loved playing hide-and-seek
D. disliked the author's dad

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Which of the following is the reason for the increasing private health care？

A. People are paying more attention to their own health.
B. People are well off enough to pay their health care.
C. The NHS was not available for most of the people.
D. It' s not so convenient for people to go to the NHS for their health care.

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甲公司于2012年1月5日取得一项股权投资，共支付价款1 800万元(含已宣告但尚未发放的现金股利100万元)，另支付相关费用25万元。甲公司将其划分为可供出售金融资产。不考虑其他因素。则该项金融资产的入账价值为 ()万元。

A. 1 825 B. 1 700 C. 1 725 D. 1 800

After the author made the phone call, ______ .

We can infer from Paragraph 2 that Brownie ______ .

Which of the following is the reason for the increasing private health care？

A. 1 825
B. 1 700
C. 1 725
D. 1 800