听力原文:The Vice President and her assistants have a full schedule with a series of meetings next Monday and Tuesday.
(28)
A. Our all schedule will be discussed next Monday and Tuesday.
B. The Vice President has more meetings than her assistants do.
C. The Vice President and her assistants are not available on Monday and Tuesday.
D. The Vice President and her assistants usually have full schedules two days a week.
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已在市场上流通的旧债券,从购入日起到最终偿还期限止这一段时间的年利率是()
A. 票面收益率
B. 最终实际收益率
C. 持有期间收益率
D. 到期收益率
某人在5年内每季度存入银行1000己,银行的年利率为8%,则其在5年后可从银行取出()
A. 5867元
B. 24297元
C. 5204元
D. 45752元
企业在折价或溢价发行公司债券作为为购建固定资产而专门借入的款项时,()。
A. 以实际利率作为资本化率
B. 实际利息等于名义利息
C. 借款费用不必资本化
D. 每期利息费用相等
C企业发生财务困难,D企业同意进行债务重组。C企业用账面原价60000元、累计折旧20000元、公允价值35000元的固定资产偿还应付D企业的账面价值为43000元的购货款,D企业按应收账款的5%计提坏账准备。D企业受让的固定资产的入账价值为()元。
A. 60000
B. 43000
C. 40850
D. 35000