某公司于2007年1月1日动工兴建一幢办公楼，工期为1年，公司为建造办公楼发生有关借款业务如下：(1)专门借款有两笔，分别为：①2007年1月1日专门借款2000万元，借款期限为3年，年利率为6%，利息按年支付；②2007年7月1日专门借款2000万元，借款期限为3年，年利率为8%，利息按年支付。闲置专门借款资金均存入银行，假定存款利率为4%。(2)工程采用出包方式，2007年支出如下：①1月1日支付工程进度款1500万元；②7月1日支付工程进度款4000万元。则资本化金额为( )万元。
A．190
B．200
C．180
D．210
参考答案：A
解析： 专门借款利息资本化金额=专门借款当期实际发生的利息费用-尚未动用的借款金额存入银行取得的利息收入或者进行暂时性投资取得的投资收益=2000×6%+2000×8%×6/12-500×4%×6/12=190(万元)
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| At the beginning of this century, medical scientists made an interesting discovery: we are built not just of flesh (肌肉) and blood but also of time. They were 1 to show that we all have a 'body clock' 2 us, which controls the 3 and fall of our body energies, 4 us different from one day to the next. The 5 of a 'body clock' should not be too 6 since the lives of most living things are controlled 7 the 24-hour night-and-day cycle (循环). We fell 8 and fall asleep at night and become 9 and energetic during the day. If the 24-hour cycle is 10 most people experience unpleasant 11 , For example, people who are not 12 to working at night can find that 13 of sleep causes them to 14 badly at work. 15 the daily cycle of sleeping and 16 , we also have other cycle which 17 longer than one day. Most of us would 18 that we feel good on some days and not so good on 19 ; sometimes our ideas seem to flow and at other times, the 20 do not exist. | ||||
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