(2005年考试真题)2003年7月1日，甲企业按面值发行5年期、到期一次还本付息，年利率6％(不计复利)、面值总额为5 000万元的债券。2004年12月31 “应付债券”科目的账面余额为()万元。
A. 5 150
B. 5 600
C. 5 000
D. 5 450
查看答案
(2001年考试真题)甲企业2000年1月1日以105万元的价格发行5年期债券100万元。该债券到期一次还本付息，票面年利率为5％，采用直线法摊销溢价。则甲企业2000年12月31日应计入“应付债券——应计利息”科目的数额为()万元。
A. 4
B. 5
C. 5.25
D. 6
测量地震的仪器是：
A. 漏水转浑天仪
B. 候风地动仪
C. 指南车
D. 木鸟
As renewable energy, jatropha
A. has proved to produce the best biofuel in the world.
B. is significantly different from other biofuel sources.
C. sounds so good that it can't become reality.
D. has resulted in a new biofuels movement in the world.
Why was the International Year of Astronomy set to be the year 2009？
A. To make the knowledge of astronomy science receive more recognition.
B. To cherish the contribution to modern astronomy by Galileo and Kepler.
C. To manifest the 400th anniversary of the birth of Galileo and Kepler.
D. To stimulate the modern astronomy to develop more rapidly.
微信支付 
支付宝支付