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甲公司于2×16年1月1日以3060万元(与公允价值相等)购入面值3000万元的5年期、到期还本、按年付息的一般公司债券,该债券票面年利率5%,实际年利率4.28%,甲公司管理层将其作为以摊余成本计量的金融资产核算。2×16年12月31日,甲公司认为该债券投资预期信用损失显著增加,但未发生信用减值,由此确认预期信用损失准备50万元。不考虑其他因素,甲公司下列会计处理中正确的有( )。A.
2×16年1月1日,该债券投资的初始计量金额为3060万元
B.
2×16年年末摊余成本为3040.97万元
C.
2×17年应确认投资收益128.01万元
D.
2×17年应确认投资收益130.15万元
E.
2×16年应确认资产减值损失50万元
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【单选题】The American Government is involved in the program because ______.
A.
the schools are public schools
B.
the Government is to finance the program
C.
the Government grants visas to the foreign teachers
D.
the program involves bilingual education
【简答题】Most American students go to traditional public schools．There are about 88, 000 public schools, all over the US．Some students attend about 3000 independent public schools called charter schools． Chart...
【单选题】American schools are divided into（）
A.
public schools and private ones
B.
Public schools,private schools and community schools
C.
coeducation schools and single sex schools.
D.
national schools and state-run schools
【单选题】What is the passage mainly about?
A.
The intellectual development of American schools.
B.
The independence of American schools from Europe.
C.
The central control of American schools.
D.
The role of local authority in American schools.
【简答题】WORD2000默认的文件扩展名为() A、Dot B、XLs C、Doc D、TXt
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