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【单选题】
未发生减值的债权投资如为分期付息、一次还本的债券,资产负债表日按票面利率计算确定的未收利息,借记“利息”科目,按该资产期初摊余成本和实际利率计算确定的利息收入,贷记“投资收益”科目,按其差额,借记或贷记( )科目A.
债权投资——利息调整
B.
债权投资——成本
C.
债权投资——应计利息
D.
债权投资——债券溢折价
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举一反三
【单选题】The following passive used indicates that___ This proposal was generally considered as not very practical .
A.
we wish to make a statement sound impersonal perhaps out of modesty or tactfulness
B.
we are more interested in the event itself than in the agent.
C.
we wish to stress the doer of the action with by -phrase.
【单选题】The idea that Franco _______ sounded good but was not very practical.
A.
proposed
B.
improved
C.
pros and cons
D.
prepared
【简答题】礼仪的核心是
【简答题】not very practical
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