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【单选题】
2015年10月1日,甲公司按面值发行债券10000000元,并用来建造厂房,债券期限为3年,到期一次还本付息,票面利率与实际利率均为6%。厂房建造于2015年初开工,2015年12月31日尚未完工,应编制的会计分录为( )。
A.
借:财务费用150000 贷:应付利息150000
B.
借:财务费用600000 贷:应付债券600000
C.
借:在建工程600000 贷:应付债券600000
D.
借:在建工程150000 贷:应付债券150000
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举一反三
【单选题】A: Do you think leaving school at 16 was a mistake?
A.
B: It WAS a big mistake.
B.
B: It was A big mistake.
C.
B: It was a BIG mistake.
D.
B: It was a big misTAK
【单选题】—Such a stupid mistake could have been avoided. —Unfortunately, he______the mistake again and again.
A.
repeated
B.
would repeat
C.
had repeated
D.
would have repeated
【简答题】Where and when were workers’ compensation laws originated? When were they introduced in the United States? Were workers’ compensation laws in the United States issued nationally or by state?
【简答题】人工挖孔桩,长钢套管护壁 ,1~3根桩、条形桩基沿垂直轴线方向和群桩基础易的边桩 ,桩位的允许偏差()
【单选题】Where and when were Carl and Monica seen by others?
A.
in the cinema last Saturday
B.
in the restaurant last Sunday
C.
in the business meeting last Saturday
D.
in the book store last Sunday
【简答题】人工挖孔桩,长钢套管护壁 ,垂直度允许偏差()
【单选题】Where and when were Carl and Monica seen by others?
A.
in the cinema last Saturday
B.
in the restaurant last Sunday
C.
in the book store last Sunday
D.
in the business meeting last Saturday
【判断题】电梯礼仪中,一般情况下,出入电梯以方便为主,注意通常礼仪,如女士、老人优先。
A.
正确
B.
错误
【单选题】人工挖孔桩,长钢套管护壁 , 1~3 根桩、条形桩基沿垂直轴线方向和群桩基础中的边桩 ,桩位的允许偏差()
A.
± 20
B.
± 50
C.
± 75
D.
± 100
【单选题】---That must be a mistake.  ---No, it ___ a mistake.
A.
must not be
B.
needn’t be
C.
cannot be
D.
may be not
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