Smith borrowed $21,000 on a one year Note payable with an interest rate of 10% per year on June 1. He will repay the principal and interest at the end of the one-year period. Smith makes accrual adjustments at the end of each month. He should record interest expense of $2,100 on June 30.

Current liabilities are ___. A: due, but not receivable for more than one year B: due, but not payable for more than one year C: due and receivable within one year D: due and payable within one year

If a one-year bond pays a fixed interest rate of 2.5% per year and this year's inflation rate is 2.8%, what is your real rate of return? A: 0.053 B: 0.028 C: 0.025 D: 0.003 E: -0.003

What has happened __________? A: for one year B: since you left beijing C: for you left beijing D: one year

How old was the baby? A: 15 months B: 16 months C: one year old D: one year and a half old

Which voltism is it when insect develop one generation one year（ ）.

A new house will have been built here __________ . A: in this year B: for one year C: by the end of the year D: during the last year

本命年：the year one were born

Knowing that the one-year and two-year fixed deposit interest rates of banks are 3% and 3.75%, the forward interest rate in the second year is ( ). A: 4.51％ B: 3.00％ C: 3.75％ D: 3.60％

Maggie started working for the company ______. A: sometime last year B: one year ago C: over a year ago