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练习溢价购入的持有至到期投资的核算 2008年1月1日甲公司自证券市场购入同日发行的面值总额为1000万元的债券,购入时实际支付的价款为1039.49万元,另支付交易费用5万元,该债券系分期付息、到期还本债券,期限为5年,票面年利率为5%(实际利率为4%)。每年12月31日支付当年利息。甲公司将该债券作为持有至到期投资核算 要求:试作出该持有至到期投资取得的会计处理
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参考答案：
举一反三
【判断题】构造CLOS网络的目的是寻求一种交叉点数随入、出线数增长较慢的交换网络。()
A.
正确
B.
错误
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【判断题】一行中不能有多于一个的项目编号。
A.
正确
B.
错误
查看完整题目与答案
【单选题】下列哪项不属于疫源地消灭的条件之一
A.
传染源被移走(住院或死亡)或不再排出病原体(痊愈)
B.
通过各种措施消灭了传染源排到外界环境中的病原体
C.
所有的易感接触者经过了该病的最长潜伏期未出现新病例
D.
所有的易感接触者经过了该病的最长潜伏期被证明未受感染
E.
所有的易感接触者经过了该病的最长传染期未出现新病例
查看完整题目与答案
【单选题】小儿肺炎喘嗽与咳嗽的鉴别要点（）.
A.
咳嗽剧烈
B.
气急鼻煽
C.
高热不退
D.
痰涎壅盛
E.
大便干结
查看完整题目与答案
【判断题】一行中不能有多于一个的项目编号。( )
A.
正确
B.
错误
查看完整题目与答案
【多选题】下面哪些产品属于CLOS架构的交换机（）。
A.
S10500
B.
CE12800
C.
S12700
D.
N7000
查看完整题目与答案
【单选题】______ the government argees to give extra money，the theatre will have to be closed next month.
A.
Unless
B.
If
C.
Since
D.
As
查看完整题目与答案
【判断题】一行不能有多于一个的项目编号。()
A.
正确
B.
错误
查看完整题目与答案
【单选题】There _____ a lot of coal mines in the south, but many of them have been closed or are _____ be closed.
A.
use to having; about to
B.
used to be; to
C.
use to having; going to
D.
used to be; supposed to
查看完整题目与答案
【单选题】According to the Spanish researchers, which of the following statements is true?
A.
The closer you are to a mobile phone, the greater your exposure to electromagnetic radiation.
B.
The closer you are to a mobile phone that is being used to send and receive signals, the greater your exposure to electromagnetic radiation.
C.
The amount of electromagnetic radiation reflected by metal is almost too small to be measured.
D.
You shouldn't stand close to people who are using their mobile phones in train carriages, buses, and lifts.
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相关题目：
【判断题】构造CLOS网络的目的是寻求一种交叉点数随入、出线数增长较慢的交换网络。()
A.
正确
B.
错误
查看完整题目与答案
【判断题】一行中不能有多于一个的项目编号。
A.
正确
B.
错误
查看完整题目与答案
【单选题】下列哪项不属于疫源地消灭的条件之一
A.
传染源被移走(住院或死亡)或不再排出病原体(痊愈)
B.
通过各种措施消灭了传染源排到外界环境中的病原体
C.
所有的易感接触者经过了该病的最长潜伏期未出现新病例
D.
所有的易感接触者经过了该病的最长潜伏期被证明未受感染
E.
所有的易感接触者经过了该病的最长传染期未出现新病例
查看完整题目与答案
【单选题】小儿肺炎喘嗽与咳嗽的鉴别要点（）.
A.
咳嗽剧烈
B.
气急鼻煽
C.
高热不退
D.
痰涎壅盛
E.
大便干结
查看完整题目与答案
【判断题】一行中不能有多于一个的项目编号。( )
A.
正确
B.
错误
查看完整题目与答案
【多选题】下面哪些产品属于CLOS架构的交换机（）。
A.
S10500
B.
CE12800
C.
S12700
D.
N7000
查看完整题目与答案
【单选题】______ the government argees to give extra money，the theatre will have to be closed next month.
A.
Unless
B.
If
C.
Since
D.
As
查看完整题目与答案
【判断题】一行不能有多于一个的项目编号。()
A.
正确
B.
错误
查看完整题目与答案
【单选题】There _____ a lot of coal mines in the south, but many of them have been closed or are _____ be closed.
A.
use to having; about to
B.
used to be; to
C.
use to having; going to
D.
used to be; supposed to
查看完整题目与答案
【单选题】According to the Spanish researchers, which of the following statements is true?
A.
The closer you are to a mobile phone, the greater your exposure to electromagnetic radiation.
B.
The closer you are to a mobile phone that is being used to send and receive signals, the greater your exposure to electromagnetic radiation.
C.
The amount of electromagnetic radiation reflected by metal is almost too small to be measured.
D.
You shouldn't stand close to people who are using their mobile phones in train carriages, buses, and lifts.
查看完整题目与答案
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