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【简答题】
可见光分光光度计中的单色器放在吸收池的______,而原子吸收分光光度计中的单色器放在原子化系统的______。(本题只填写前后关系。)
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【单选题】If the balance sheet of a large listed corporation includes bonds payable
A.
the amount of the liability for the bonds payable will be the face value of the        bonds minus any unamortized discount or plus any unamortized premium
B.
the corporation would not be permitted to invest in bonds issued by other        corporations while its own bonds payable remained outstanding
C.
the liability section of the balance sheet should include all interest payable over the life of the bonds.
D.
the amount of the liability for bonds payable will be offset against any investment by the company in bonds of other corporations.
【单选题】Tea Mill issues ¥1,000,000 face value, 6%, 5-year bonds payable on December 31, 2018. Interest is paid semiannually each June 30 and December 31. The bonds sell at a price of 97; Tea Mill uses the str...
A.
A debit to Cash of ¥1,000,000.
B.
A debit to Discount on Bonds Payable of ¥30,000.
C.
A credit to Bonds Payable of ¥970,000.
D.
A credit to Bond Interest Payable of ¥30,000.
【单选题】案例“The value of certification” 采用的研究方法是:
A.
调查。
B.
实验。
C.
设计与创造。
D.
案例研究。
【判断题】The amortization of a premium on bonds payable decreases bond interest expense.()
A.
正确
B.
错误
【判断题】地坛一般是圆形的坛台。()
A.
正确
B.
错误
【单选题】从目的角度,案例“The value of certification”属于
A.
描述性研究。
B.
综述性研究。
C.
应用性研究。
D.
解释性研究。
【单选题】When an auditor observes that the recorded interest expense seems to be excessive in relation to the balance in the bonds payable account, the auditor might suspect that
A.
discount on bonds payable is understated.
B.
bonds payable are understated.
C.
bonds payable are overstated.
D.
premium on bonds payable is overstated.
【判断题】Premium on bonds payable is a contra account to bonds payable.
A.
正确
B.
错误
【简答题】The Discount on Bonds Payable account is a __________ account to Bonds Payable.
【单选题】国家计算机网络应急技术的官方网站( )。
A.
www.cert.org.cn
B.
www.cncert.com
C.
www.cert.com.cn
D.
www.cert.net.cn
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