问题
判断题
企业向银行或其他金融机构借入的各种款项所发生的利息均应记入“财务费用”。（）
答案
参考答案：错
解析：本题考核借款利息的核算。对于用于固定资产等建造的借款，符合资本化条件的利息应记入“在建工程”中。
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企业向银行或其他金融机构借入的各种款项所发生的利息均应记入“财务费用”。（）
参考答案：错
解析：本题考核借款利息的核算。对于用于固定资产等建造的借款，符合资本化条件的利息应记入“在建工程”中。
| Some people associate migration mainly with birds. Birds do travel vast distances, but mammals also migrate. An example is the caribou, reindeer that graze on the grassy slopes of northern Canada. When the weather turns cold, they travel south until spring. Their tracks are so well-worn that they are clearly visible from the air. Another migrating mammal is the Alaska fur seal. These seals breed only in the Pribilot Islands in the Bering Sea. The young are born in June and by September are p enough to go with their mothers on a journey of over 3,000 miles. Together they swim down the Pacific Coast of North America. The females and young travel as far as southern California. The males do not journey so far. They swim only to the Gulf of Alaska. In the spring, males and females all return to the islands, and there the cycle begins again. Whales are among the greatest migrators of all. The humpback and blue whales migrate thousands of miles each year from the polar seas to the tropics. Whales eat huge quantities of plankton. These are most abundant in cold polar waters. In winter, the whales move to warm waters to breed and give birth to their young. |
Together ______ of Alaska fur seals swim down the Pacific Coast of North America.
A．mothers and the young
B．fathers and the young
C．parents and the young
D．seals and whales