下列各项中，关于Excel的筛选功能描述正确的是（ ）。
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1 .In open market transactions, Gold Corp. simultaneously sold its long-term investment in Iron Corp. bonds and purchased its own outstanding bonds. The purchase of its own bonds is a material unusual and infrequent event for Gold Corp. The broker remitted the net cash from the two transactions. Gold's gain on the purchase of its own bonds exceeded its loss on the sale of the Iron bonds. Gold should report the:
A Effect of its own bond transaction gain in income before extraordinary items, and report the Iron bond transaction as an extraordinary loss. B Net effect of the two transactions as an extraordinary gain. C Effect of its own bond transaction as an extraordinary gain, and report the Iron bond transa...
2 .On December 31, Year 1, Todd Corporation issued 500 of its 10%, USD1,000 bonds at 105. Todd Corporation uses IFRS. The bonds were issued through an underwriter to whom Todd paid bond issue costs of USD15,000. On the December 31, Year 1 balance sheet, Todd should report the bond liability at:
A USD525,000 B USD515,000 C USD510,000 D USD500,000
3 .Bondholders of Balm Co. converted their bonds into 90,000 shares of USD5 par value common stock. In Balm's accounting records, the bonds had a par value of USD775,000 and unamortized discount of USD23,000 at the time of conversion. What amount of additional paid-in capital from the conversion should Balm record?
A USD325,000 B USD798,000 C USD302,000 D USD348,000
4 .下列各项中，属于第三方电子表格软件的是（ ）。
A 微软的Excel B 苹果的Numbers C Formula One D Lotus Notes
5 .对于图表工作表，下列说法中正确的是（ ）。
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7 .下列各项中，不属于创建工作薄方法的是（ ）。
A 选择“Office按钮——新建”命令 B 单击“快速访问”工具栏上的按钮 C 使用快捷键Ctrl＋O D 使用快捷键Ctrl＋N
8 .下列各项中，不属于Excel 2003的用户界面组成部分的是（ ）。
A 标题栏 B 菜单栏 C 工具栏 D 功能区
9 .在Excel中，光标处在C4地址中，说明该光标位于工作表（ ）。
A 第C行，第4列 B 第4行，第C列 C 第3行，第4行 D 第2列，第3行
10 .可以切换当前单元格状态的功能键是（ ）。
A F3 B F2 C F4 D F9
