题目内容

甲公司20×2年1月1日购入某企业20×1年1月1日发行的债券作为债权投资。该债券的面值为100 000元，期限为5年，到期一次还本付息，票面利率为6%。甲公司于每年年末确认投资收益。（1）假设债券的初始投资成本为110 000元。（2）假设债券的初始投资成本为101 000元。要求，根据不同的假设情况，采用实际利率法分别编制购入债券、年末确认应计利息及利息调整摊销和到期收回本息的会计分录（不考虑增值税因素）。

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Sociolinguistics studies the patterns of social interactions of group members which are called ______.

A. speech communities
B. social groups
C. social communities
D. speech groups

The goal of sociolinguistics is to explore the nature of language _____ among a variety of speech communities and in different social situations.

A. variation
B. change
C. system
D. context

Which of the following social factors is sociolinguistics concerned with?

A. Social class
B. Nationality
C. Occupation
D. All of the above

In general, speakers tend to use more prestigious forms than their counterparts with the same social background.

A. female; male
B. male; female
C. foreign; native
D. native; foreign