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问题 单项选择题

中北公司为新增一条生产线，于2月1日以2000万元发行面值为2500万元的5年期公司债券，票面年利率为4.72%，按年付息、到期一次还本，不考虑发行费用。项目于2月1日付款1500万元；5月1日付款500万元，7月31日交付使用。发行债券的溢折价按实际利率法摊销，该笔款项在2～7月份取得利息收入8万元。假设经测算的实际利率为10%，则该项目应予资本化的借款费用为( )万元。(保留两位小数)

A．51

B．59

C．92

D．100

答案

参考答案：C

解析：资本化金额=2000×10%÷2-8=92(万元)

解答题
①求由曲线y=
x
，直线y=2-x，y=-
1
3
x围成的图形的面积．
②求由y=sinx，直线x=
π
2
，x=π，x轴围成的区域绕x轴旋转一周所得几何体的体积？
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填空题

Many animals engage in play，but homo sapiens is the only animal (1) have invented sports.Since sports are an invention，a part of culture (2) than an aspect of nature，all definitions of sports are somewhat arbitrary. (3) sports are a human universal found in every known culture or a (4) unique to modern society depends upon one’s definition of sports.Men and (5) have always run，jumped，climbed，lifted，thrown， and wrestled，but they have (6) always performed these physical activities competitively. Although all literate societies seem to (7) contests of one sort or another in which men， and sometimes women， (8) in displays and tests of physical skill and prowess，sports may be (9) defined as physical contests performed for their own sake and not for (10) ulterior end.According to this strict definition，neither Neolithic hunters nor contestants (11) religious ceremonies such as the ancient Olympic Games were engaged in sports. (12) on the stipulation that sports must be performed for their own sake (13) the paradoxical elimination of many activities which are usually thought of as (14) ，such as exercises done for the sake of cardiovascular fitness，races run (15) satisfy a physical education requirement，ball games played to earn a paycheck. (16) definition also means abandonment of the traditional usage in which"sport，"derived (17) Middle English disporter，refers to any light hearted recreational activity.In the. (18) of some 18th- century aristocrats，a game of backgammon and the seduction of (19) milkmaid were both considered good sport，but this usage of the term (20) become archaic.
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