问题 单项选择题

清新数码从银行借入款项500000元,用于购置生产设备,偿还期限为3年,年利率为10%,该设备在一个月后安装完毕投入使用。企业于借款到期时一次偿还本息,则应计入设备成本的利息费用为( )。

A.4167元

B.36780元

C.5168元

D.10549元

答案

参考答案:A

解析:[考点] 会计核算 企业长期借款所发生的利息费用,在所购建的固定资产达到预定可使用状态之前发生的,应计入固定资产成本,所以本题中应计入设备成本的利息费用为:款项×年份×年利率÷月份=500000×1×10%÷12≈4167(元)。 [提示]本题不需复利计算,应按月计息,切记除以月份12。

单项选择题 A型题
阅读理解

His name was Fleming, and he was a poor Scottish farmer. One day, while trying to eke(补充) out a living for his family, he heard a cry for help coming from a nearby bog (沼泽地). He dropped his tools and ran to the bog. There, mired(陷于泥坑)to his waist in black muck(淤泥) was a terrified boy, screaming and struggling to free himself. Farmer Fleming saved the lad from what could have been a slow and terrifying death.

The next day, a fancy carriage pulled up to the Scotsman's sparse(稀疏的) surroundings. An elegantly dressed nobleman stepped out and introduced himself as the father of the boy Farmer Fleming had saved.

"I want to repay you," said the nobleman. "You saved my son's life."

"No, " the Scottish farmer replied, waving off the offer. At that moment, the farmer's own son came to the door of the family hovel(茅舍).

"Is that your son?" the nobleman asked. "Yes," the farmer replied proudly.

"I'll make you a deal. Let me take him and give him a good education. If the lad is anything like his father, he'll grow to a man you can be proud of."

And that he did. In time, Farmer Fleming's son graduated from St. Mary's Hospital Medical School in London, and went on to become known throughout the world as the noted Sir Alexander Fleming, the discoverer of Penicillin.

Years afterward, the nobleman's son was stricken with pneumonia(肺炎).

What saved him? Penicillin.

The name of the nobleman? Lord Randolph Churchill.

His son's name? Sir Winston Churchill.

小题1:Whose life did the Scottish farmer save?

A.Lord Randolph Churchill's.

B.Sir Winston Churchill's.

C.Sir Alexander Fleming's

D.Penicillin's.小题2:Why did the nobleman take the farmer's son and give him a good education?

A.The nobleman wanted to bring him up to be a man like his father.

B.The farmer was too poor to afford his son's education.

C.The nobleman wanted to pay back the farmer for saving his son.

D.The farmer wanted to make his son become a proud man.小题3:What kind of person could the farmer Fleming probably be?

A.Kind, brave and generous.

B.Kind, shy and merciful.

C.Kind, innocent and passive.

D.Kind, brave and honest.小题4:Which of the following might be NOT TRUE according to the text?

A.The farmer saved the nobleman's son twice.

B.The nobleman's son later became a great person.

C.The farmer's son later became a great person.

D.Penicillin is a powerful kind of medicine.