题目内容

企业取得债权投资时入账价值中不应当包括的是( )

A. 购入债券的净买价
B. 支付的手续费
C. 已到付息期但尚未领取的债券利息
D. 支付的交易费用

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2016年5月4日,某企业自证券市场购入面值为1000万元的债券,作为债权投资核算。购入时实际支付的价款为950万元,另支付交易费用5万元。该债券是2015年5月1日发行的,系分期付息到期还本,上年利息费用于次年5月15日支付。已知债券票面年利率为5%,则企业取得债券时的入账价值为( )万元。

A. 950
B. 955
C. 1000
D. 905

The reason why we often appear to know more than many great scientists a few hundred years ago is because many great minds ____what they knew. And that’s why the professor places great emphasis on books, saying that they are man’s ____, because no other ____is able to pass on its experience in writing.

The professors divides the 16 ____hours of ____people more or less into two equal parts. He says that in the first eight hours, people usually are busy making ____. It is in the other 8 hours that he begins to look for things that really make them human. And that is what education is ____.

The professor thinks that those who are only interested in learning a trade are ____of becoming a new “species.” He calls them ____and ____, meaning uncivilized people, although they may know how to push buttons and run machines.

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