【单选题】If the yield on Treasury bills falls from 27% to 22%, then the yield will decrease by ______basis points.
【判断题】《全球通史》是以西欧和北美为中心,总揽全球宏观视野,建立世界史体系。
【简答题】In primary research paper, what's the usual pattern followed by authors?
【多选题】下列有关公允价值变动的账务处理,正确的有( )。
A.
资产负债表日,企业应按交易性金融资产的公允价值高于其账面余额的差额,借记“交易性金融资产——公允价值变动”科目、贷记“公允价值变动损益”科目;公允价值低于其账面余额的差额做相反的会计分录
B.
资产负债表日,可供出售金融资产的公允价值低于其账面价值的差额,借记“公允价值变动损益”科目,贷记“可供出售金融资产”科目
C.
出售交易性金融资产时,将原计入该金融资产的公允价值变动转出,借记或贷记“公允价值变动损益”科日,贷记或借记“投资收益”科目
D.
资产负债表日,长期股权投资应比较其公允价值与账面价值,若公允价值低于账面价值,则应计提减值准备
E.
采用公允价值模式计量的投资性房地产,资产负债表日,投资性房地产的公允价值高于其账面余额的差额,借记“投资性房地产——公允价值变动”科目,贷记“公允价值变动损益”科目;公允价值低于其账面余额的差额做相反的会计分录
【单选题】The relationship between the AAA-yield and BBB-yield for corporate bonds can best be described as which of the following?
A.
The AAA-yield is always lower than the BBB-yield
B.
The AAA-yield is usually higher than the BBB-yield, but that relationship has changed at times
C.
There is no obvious relationship between the AAA-yield and the BBB-yield
D.
The AAA-yield is always higher than the BBB-yield