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【其他债权投资的会计处理】2018年1月1日甲公司支付价款1 020万元(与公允价值相等)购入某公司同日发行的3年期公司债券,另支付交易费用8.24万元,该公司债券的面值为1 000万元,票面年利率4%,实际年利率为3%,每年12月31日支付本年利息,到期支付本金。甲公司将该公司债券划分为以公允价值计量且其变动计入其他综合收益的金融资产。2018年12月31日,甲公司收到债券利息40万元,该债券的公允价值为900万元,甲公司期末确认预期信用损失准备100万元。不考虑其他因素,甲公司下列会计处理中正确的有( )。A.
2018年1月1日该项金融资产的初始确认金额为1 028.24万元
B.
2018年应确认信用减值损失119.09万元
C.
2018年12月31日资产负债表中其他综合收益余额为-19.09万元
D.
2018年12月31日该金融资产账面价值为900万元
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【简答题】免疫的不受影响的——
【简答题】Like all animal species, plant species must spread their offspring to suitable areas where they can grow and pass on their parent's genes. Young animals generally spread by 【M1】______ walking or flyin...
【单选题】If the public library shared by the adjacent towns of Redville and Glenwood were relocated from the librarys current, overcrowded building in central Redville to a larger, available building in centra...
A.
The public library was located between Glenwood and Redville before being moved to its current location in central Redville.
B.
The area covered by central Glenwood is approximately the same size as that covered by central Redville.
C.
The building that is available in Glenwood is smaller than an alternative building that is available in Redville.
D.
Many of the people who use the public library do not live in either Glenwood or Redville.
E.
The distance that people currently walk to get to the library is farther than what is generally considered walking distance.
【单选题】对 4 根 Φ20 钢筋对焊接头的外观检查结果分别如下，其中合格的是（ ）。
A.
接头表面有横向裂缝
B.
钢筋表面有烧伤
C.
接头弯折5度
D.
钢筋轴线偏移1mm
【单选题】根据以下内容回答题： Scientists know that there are two basic approaches to prolonging life（延长寿命），one approache is the elimination of the diseases that generally affect older people—diseases such as cancer，hear...
A.
Others
B.
Another
C.
The other
D.
One more
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