下列关于银行卡收单的表述中，正确的有（ ）。
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1 .On January 2, Year 1, Gill Co. issued USD2,000,000 of 10-year, 8% bonds at par. The bonds, dated January 1, Year 1, pay interest semiannually on January 1 and July 1. Bond issue costs were USD250,000. What amount of bond issue costs are unamortized at June 30, Year 2 under U.S. GAAP?
A USD220,800 B USD212,500 C USD225,000 D USD237,500
2 .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.
3 .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
4 .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...
5 .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
7 .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（ ）。
A 第三方平台内部的资金划拨是实体资金 B POS机刷卡支付是一种线上支付方式 C 第三方支付指非金融机构作为支付中介的一种支付服务 D 金融型支付企业不负有担保功能
8 .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
9 .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
10 .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
