题目内容

一家公司于2005年1月1日以96%的票面价值发行了面值为500000美元的10年期债券，利率为12%，于1月1日和7月1日支付利息。关于1月1日这笔债券发行，会计分录应该为（）

A. 现金480000；应付债券480000
B. 现金500000；应付债券500000
C. 现金480000；应付债券折价20000；应付债券500000
D. 现金500000；应付债券溢价20000；应付债券480000

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若发现报酬率上下限的差异随着投资期限的延长而越来越小，标准差也越来越小，这说明投资时间越短，平均报酬率越不稳定。( )

A. 对
B. 错

以下选取的数据是关于2005年12月31日PQR公司的。速动资产 208000美元酸性测试比率 2.6流动比率 3.5净销售额 1800000美元销货成本 990000美元2005年平均总资产 1200000美元从上面这些数据中可推算，2005年PQR公司的资产周转率为（）

A. 0.675
B. 0.825
C. 1.21
D. 1.50

阅读下面短文，从短文后所给各题的四个选项(A、B、C和D)中，选出可以填入空白处的最佳选项。 Mrs White gave music lessons at a school. She had a good voice, (36) some of her high notes sounded like a door that (37) oiling. Mrs White knew her (38) well, and took every (39) she could find to practise these high notes. As she (40) a small house, she could not practise (41) disturbing the rest of the family. So she usually went for long walks (42) the country road. But (43) she heard a car or a person (44) along the road, she stopped practising. She did not want to be heard, (45) she was very shy. One afternoon, a fast open car came up behind her so (46) and so fast that she did not hear it (47) it was only a few yards from her. She (48) some of her highest and (49) notes at that time. As the car passed, she saw an anxious (50) come over its driver’s face. He stopped his car suddenly, (51) out and began to examine all the tyres (52) . Mrs White (53) to tell him what the noise he (54) really was. He got back into the car and (55)

A. and
B. as if
C. besides
D. except that

一家公司2005年有260000美元的净收入，下列数据来自最近的年度报告。2005年 2004年流动资产 220000美元 200000美元厂房和机器 1780000美元 1700000美元总资产 2000000美元 1900000美元总负债 100000美元 600000美元公司总负债的平均利率是10%。公司的权益回报率是（）（四舍五入至十分位）。

A. 20.0%
B. 13.0%
C. 37.1%
D. 16.5%