根据支付结算法律制度的规定，下列关于第三方支付的表述中，错误的有（ ）。
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1 .A company issued a bond with a stated rate of interest that is less than the effective interest rate on the date of issuance. The bond was issued on one of the interest payment dates. What should the company report on the first interest payment date?
A A debit to the unamortized bond discount. B An interest expense that is greater than the cash payment made to bondholders. C A debit to the unamortized bond premium. D An interest expense that is less than the cash payment made to bondholders.
2 .On July 1, Year 1, York Co. purchased as a held-to-maturity investment USD1,000,000 of Park, Inc.'s 8% bonds for USD946,000, including accrued interest of USD40,000. The bonds were purchased to yield 10% interest. The bonds mature on January 1, Year 8, and pay interest annually on January 1. York uses the effective interest method of amortization. In its December 31, Year 1, balance sheet, what amount should York report as investment in bonds?
A USD911,300 B USD953,300 C USD916,600 D USD960,600
3 .Capius Corporation issued 2,000 bonds in USD1,000 individual denominations. Each bond has twenty detachable warrants. The bonds and warrants were sold at 110. At the time the bonds were issued, each warrant had a market value equal to one percent of the face value of one bond. Capius will account for this transaction as:
A Bonds Payable with an unamortized premium and a debit to Additional Paid-In Capital - Warrants. B Bonds Payable with an unamortized discount and a debit to Additional Paid-In Capital - Warrants. C Bonds Payable with an unamortized discount and a credit to Additional Paid-In Capital - Warrants. D B...
4 .下列不属于企业网上银行子系统主要业务功能的是（ ）。
A 账户信息查询 B 支付指令 C B2C D 批量支付
5 .下列关于银行卡收单的表述中，正确的有（ ）。
A 收单机构应当对实体特约商户收单业务迸行本地化经营和管理，可以跨省（自治区 B 收单机构应当根据交易发生时的原交易信息发起银行卡交易差错处理 C 收单机构发现特约商户发生涉嫌违法犯罪活动的，应当及时向公安机关...
7 .线上支付是指通过互联网实现的用户和商户、商户和商户之间在线货币支付、资金清算、查询统计等过程。（ ）
Y 对 N 错
8 .外汇买卖业务是企业网上银行子系统主要业务功能。（ ）
Y 对 N 错
9 .企业网上银行子系统和个人网上子系统都可以进行账户信息查询。（ ）
Y 对 N 错
10 .收单机构应当根据交易发生时的原交易信息发起银行卡交易差错处理、退货交易，将资金退至持卡人原银行卡账户。（ ）
Y 对 N 错
