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【多选题】
A公司于2011年1月2日从证券市场上购入B公司于2010年1月1日发行的债券，该债券4年期、票面年利率为4%、每年1月5日支付上年度的利息，到期日为2014年1月1日，到期日一次归还本金和最后一次利息。A公司购入债券的面值为2000万元，实际支付价款为1985.54万元，另支付相关费用40万元。A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5%。假定按年计提利息。要求：根据上述资料，不考虑其他因素，分析回答下列第（1）-（4）小题。（计算结果精确到小数点后两位数字）关于2012年和2013年持有至到期投资的会计处理，下列项目中正确的有（）。
A.
2012年12月31日"持有至到期投资-利息调整"摊销18.14万元
B.
2013年12月31日"持有至到期投资-利息调整"摊销19.04万元
C.
2013年12月31日应确认的投资收益99.04万元
D.
2013年12月31日应确认的投资收益80万元
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参考答案：
举一反三
【单选题】属于眼球壁中膜的结构是( )
A.
角膜
B.
巩膜
C.
睫状体
D.
视网膜
E.
都不对
查看完整题目与答案
【单选题】不属于眼球壁中膜的是
A.
角膜
B.
虹膜
C.
睫状体
D.
脉络膜
查看完整题目与答案
【单选题】不属于眼球壁中膜的结构是
A.
角膜
B.
虹膜
C.
睫状体
D.
脉络膜
查看完整题目与答案
【单选题】利用基本积分公式和不定积分性质计算不定积分,称为
A.
直接积分法
B.
间接积分法
C.
凑微分法
D.
换元积分法
查看完整题目与答案
【简答题】A．He bought all the things his wife needed. B．He bought all the things his wife was forbidden to eat. C．He bought all the things his wife enjoyed eating. D．He bought all the things his wife didn't lik...
查看完整题目与答案
【简答题】A．He ran three restaurants with his wife's help. B．He and his wife did everything by themselves. C．He worked both as a cook and a waiter. D．He hired a cook and two local waitresses.
查看完整题目与答案
【多选题】不属于眼球壁中膜的结构( )
A.
. 虹膜
B.
睫状体
C.
脉络膜
D.
视网膜
E.
角膜
查看完整题目与答案
【简答题】The sentence “he was very cautious lest he should be discovered by his wife” implies that _________ .A. he was deeply in love with his wife B. he hated his wife C. he always ignored his wife D. he mig...
查看完整题目与答案
【单选题】The sentence "he was very cautions lest he should be discovered by his wife" implies that .
A.
he was deeply in love with his wife
B.
he hated his wife
C.
he always ignored his wife
D.
he might be afraid of his wife
查看完整题目与答案
【单选题】不属于眼球壁中膜的结构是( )。
A.
视网膜
B.
虹膜
C.
脉络膜
D.
睫状体
查看完整题目与答案
相关题目：
【单选题】属于眼球壁中膜的结构是( )
A.
角膜
B.
巩膜
C.
睫状体
D.
视网膜
E.
都不对
查看完整题目与答案
【单选题】不属于眼球壁中膜的是
A.
角膜
B.
虹膜
C.
睫状体
D.
脉络膜
查看完整题目与答案
【单选题】不属于眼球壁中膜的结构是
A.
角膜
B.
虹膜
C.
睫状体
D.
脉络膜
查看完整题目与答案
【单选题】利用基本积分公式和不定积分性质计算不定积分,称为
A.
直接积分法
B.
间接积分法
C.
凑微分法
D.
换元积分法
查看完整题目与答案
【简答题】A．He bought all the things his wife needed. B．He bought all the things his wife was forbidden to eat. C．He bought all the things his wife enjoyed eating. D．He bought all the things his wife didn't lik...
查看完整题目与答案
【简答题】A．He ran three restaurants with his wife's help. B．He and his wife did everything by themselves. C．He worked both as a cook and a waiter. D．He hired a cook and two local waitresses.
查看完整题目与答案
【多选题】不属于眼球壁中膜的结构( )
A.
. 虹膜
B.
睫状体
C.
脉络膜
D.
视网膜
E.
角膜
查看完整题目与答案
【简答题】The sentence “he was very cautious lest he should be discovered by his wife” implies that _________ .A. he was deeply in love with his wife B. he hated his wife C. he always ignored his wife D. he mig...
查看完整题目与答案
【单选题】The sentence "he was very cautions lest he should be discovered by his wife" implies that .
A.
he was deeply in love with his wife
B.
he hated his wife
C.
he always ignored his wife
D.
he might be afraid of his wife
查看完整题目与答案
【单选题】不属于眼球壁中膜的结构是( )。
A.
视网膜
B.
虹膜
C.
脉络膜
D.
睫状体
查看完整题目与答案
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