题目内容

2×11年1月1日,甲公司从证券市场上购入乙公司于2×10年1月1日发行的5年期债券,票面年利率为5%,每年1月5日支付上年度的利息,到期日为2×15年1月1日,到期日一次归还本金和最后一次利息。甲公司购入债券的面值为1 000万元,实际支付价款为1 005.35万元入另支付相关费用10万元。甲公司购入后将其划分为持有至到期投资。购入债券的实际利率为6%。假定按年计提利息。2×11年12月31日。该债券的预计未来现金流量现值为930万元。2×12年1月2日,甲公司将该持有至到期投资重分类为可供出售金融资产,其公允价值为925万元。2×12年12月31日,该债券的公允价值为910万元(属于暂时性的变动)。2×12年度甲公司对乙公司债券投资的处理,下列说法正确的有()。

A. 债券投资重分类为可供出售金融资产后仍应按摊余成本进行后续计量
B. 持有该项投资对当期资本公积的影响为-20万元
C. 因为是债券投资,2×12年末应对可供出售金融资产计提减值损失
D. 可供出售债务工具计提的减值损失以后期间可以转回,但町供出售权益工具不得转回

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From Paragraph 2, we know that the author was ______ .

A. good at pretending
B. rude to the stockbroker
C. ready to help her mother
D. unwilling to phone for her mother

A.ifB.thoughC.becauseD.while

A. if
B. though
C. because
D. while

A.watchingB.visitingC.circlingD.crossing

A. watching
B. visiting
C. circling
D. crossing

完形填空
Recently, I flew to Las Vegas to attend a meeting. As we were about to arrive, the pilot announced with apology that there would be a slight【16】before setting down. High desert winds had【17】the airport to close all but one runway. He said that we would be【18】the city for a few minutes waiting to【19】. We were also told to remain in our seats meanwhile with our seat belts fastened【20】there might be a few bumps(颠簸). Well, that few minutes turned into about four-five minutes, including a ride that would make a roller coaster(过山车)【21】by comparison. The movement was so fierce that several passengers felt【22】 and had to use airsickness bags. As you might guess, that' s not a good thing to have happen in a(n)【23】 space because it only【24】 to increase the discomfort of the situation.
About twenty minutes into the adventure, the entire airplane became very【25】There was now a sense of anxiety and fear that could be【26】noticed. Every passenger simply held on for dear life …except one. A【27】was having a good time! With each bump of the【28】, he would let out a giggle (咯咯地笑)of delight. As I observed this, I【29】that he didn't know he was supposed to be afraid and worried about his【30】. He neither thought about the past nor about the future. Those are what we gown--ups have learned from【31】. He was【32】the ride because he had not yet been taught to fear it. Having understood this, I took a deep breath and【33】back into my seat, pretending I was【34】on a roller coaster. I smiled for the rest of the flight. I even【35】to giggle once or twice, much to the chagrin(随恼) of the man sitting next to me holding the airsickness bag.
(20)

A. mistake
B. delay
C. change
D. wind

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