Jerry was the kind of guy you love to hate. He was always in a (36) mood and always had something positive to say.
He was a manager in the restaurant industry and he (37) had several waiters who had followed him around from restaurant to restaurant. The reason the waiters liked to follow Jerry very much was because of his (38) toward life. He was a natural motivator(激励者). (39) an employee was having a bad day, Jerry was there (40) him how to look on the positive side of the situation.
His style really made me (41) . So one day I (42) to Jen7 and asked him, "I don’t (43) it! You can’t be a positive person all the time. How do you do it"
Jerry replied, "Every morning I wake up and say to myself, ’Jerry, you have two (44) today. You can choose to live (45) or you can choose to be in a low mood.’ I choose the former. Each time somethi
A. what
B. why
C. how
D. that
The use of chemicals in almost all areas of life has become a commonplace phenomenon. There is growing evidence, however, that chemicals in the environment, including pesticides, may contribute to some illnesses. While studies are still being conducted, preliminary conclusions point to the verdict that such chemicals are indeed negatively impacting those humans to whom they are exposed.
Children are especially vulnerable to toxic substances. Pound for pound, they eat, drink and breathe more than adults, all of which exposes them more heavily to those chemicals to which most individuals encounter on a daily basis. Furthermore, their bodies are still in developing stages, exacerbating the negative effects of those chemicals, which negatively impact them.
Of 50 types of pesticides commonly used in American schools, a study conducted by the National Coalition Against the Misuse of Pesticides found that many caused negative reactions in laboratory animals. Such negativ
A. pesticides are dangerous and their uses need to be reevaluated
B. children suffer most from the effects of pesticides
C. schools are most responsible for pesticide-related illnesses
D. pesticides should be eliminated everywhere
甲公司于2006年1月2日购入乙公司于1月1日发行的公司债券，该债券的面值为1000万元，票面利率为10%，期限为5年，每年末付息，到期还本。该债券投资被甲公司界定为持有至到期投资。甲公司支付了买价1100万元，另支付经纪人佣金10万元，印花税2000元。经计算，该投资的内含报酬率为7.29%。
要求：
根据上述资料，完成以下甲公司以下业务的会计处理。
(1)2006年初购买该债券时;
(2)2006年末计提利息收益时;
(3)2006年末乙公司因债务状况恶化，预计无法全额兑现此债券的本息，经测算甲公司所持债券的可收回价值为1010万元;
(4)2007年末计提利息收益时;
(5)2008年初甲公司因持有该债券的意图发生改变，将该项持有至到期投资重分类为可供出售金融资产，重分类当日其公允价值为900万元。
(6)2008年末计提利息收益时
(7)2008年末该债券的公允价值为700万元;
(8)2009年末计提利息收益时;
(9)2009年末乙公司的财务状况进一步恶化，已达到事实贬值，经认定此时的可收回价值为500万元;
(10)2010年初甲公司将此债券出售，售价为450万元，假定无相关税费
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