第11题: [多项选择]在直线法下,下列计算确定长期债券投资各项投资收益的公式,正确的有( )。 A. 某期投资收益=该期应计利息-该期溢价摊销额 B. 某期投资收益=该期应计利息+该期折价摊销额 C. 某期投资收益=该期应计利息-该期折价摊销额 D. 某期投资收益=该期应计利息+该期溢价摊销额 参考答案:A,B 答案解析:[解析] 当溢价购入债券时,某期投资收益=该期应计利息-该期溢价摊销额;当折价购入债券时,某期投资收益=该期应计利息+该期折价摊销额。
第21题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard. A. Rich people. B. Computers and lawyers. C. A murder. D. Crime. 参考答案:D 答案解析:[听力原文] M:Rich people don’t use violence to steal.They use computers and lawyers. W:At least a
A. come round B. come up to C. come along D. come over to 参考答案:D 答案解析:[解析] 考查动词短语。[A]和[C]选项中都缺了连接宾语的介词, [B]选项意思是“走到…跟前”。[D]选项come over to意思是“从远处来到…;顺便来访”,符合题意。