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【多选题】
2×17年7月1日,甲公司从活跃市场购入丙公司2×17年7月1日发行的5年期债券10万份,该债券面值总额为1000万元,票面年利率为4.5%,每半年支付一次利息。甲公司购买丙公司债券支付款项(包括交易费用10万元)1000万元。甲公司将该债券作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核算。甲公司因需要资金,计划于2×18年出售该债券投资。2×17年12月31日,债券的公允价值为1010万元,确认的预期损失准备余额为5万元。甲公司下列会计处理中正确的有( )。A.
2×17年7月1日以公允价值计量且其变动计入其他综合收益的金融资产初始成本为1000万元
B.
交易费用应计入当期损益
C.
持有的丙公司债券投资在2×17年12月31日资产负债表中的列示金额为1010万元
D.
因持有的丙公司债券投资在2×17年12月31日资产负债表中其他综合收益项目列示的金额为10万元
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皮皮学刷刷变学霸
举一反三
【单选题】Close the windows, so the dirt from the road won't come into the car.
A.
If the windows are open, the car won't stay clean.
B.
With the windows open, it will be too windy in the car.
C.
With the windows open, there will be too much noise from the traffic on the road.
【简答题】A．To stress the role of dirt. B．To introduce the history of dirt. C．To call attention to the er of dirt. D．To present the change of views on dirt.
【单选题】ground-in dirt
A.
dirt which is ground in the fingernails
B.
dirt which is grounded in the fingernails
C.
dirt which is grinded in the fingernails
【简答题】Getting rid of dirt, in the opinion of most people, is a good thing. However, the attitudes to dirt are always changing. In the early 16th century, people thought that dirt on the skin was a means to ...
【单选题】Dirt should not be allowed to contaminate a grease lubricant because the _____.
A.
dirt will cause corrosion of bearing
B.
bearings will leak oil excessively
C.
dirt is very abrasive when mixed with grease
D.
grease will become inflammable
【单选题】If a place is dirt poor, it is ______.
A.
not poor at all
B.
extremely poor
C.
poor like dirt
D.
not so poor
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