问题 问答题

甲股份有限公司为上市公司(以下简称甲公司),为了扩大生产规模,经研究决定,采用出包方式建造生产厂房一栋。2008年7月至12月发生地有关借款及工程支出业务资料如下;(1)7月1日,为建造生产厂房从银行借入三年期的专门借款3 000万元,年利率为7.2%,于每季度末支付借款利息。当日,该工程已开工。(2)7月1日,以银行存款支付工程款1 900万元。暂时闲置的专门借款在银行的存款年利率为1.2%,于每季度末收取存款利息。(3)10月1日,借入半年期的一般借款300万元,年利率为4.8%,利息于每季度末支付。(4)10月1日,甲公司与施工单位发生纠纷,工程暂时停工。(5)11月1日,甲公司与施工单位达成谅解协议,工程恢复施工,以银行存款支付工程款1 250万元。(6)12月1日,借入1年期的一般借款600万元,年利率为6%,利息于每季度末支付。(7)12月1日,以银行存款支付工程款1 100万元。假定工程支出超过专门借款时占用一般借款;仍不足的,占用自有资金。要求:

计算甲公司2008年第四季度专门借款利息支出、暂时闲置专门借款的存款利息收入和专门借款利息支出资本化金额。

答案

参考答案:计算甲公司2008年第四季度专门借款利息支出、暂时闲置专门借款的存款利息收入和专门借款利息支出资本化金额。专门借款应付利息(利息支出)=3000×7.2%×3/12=54(万元)暂时闲置专门借款的存款利息收入=1100×1.2%×1/12=1.1(万元)专门借款利息支出资本化金额=54-1.1=52.9 (万元)

阅读理解

阅读理解

     Societies all over the world name places in similar ways. Quite often there is no official naming

ceremony but places tend to be called names as points of reference by people. Then an organized

body steps in and gives the place a name. Frequently it happens that a place has two names: One

is named by the people and the other by the government. As in many areas, old habits died hard,

and the place continues to be called by its unofficial name long after the meaning is lost.

     Many roads and places in Singapore are named in order that the pioneers will be remembered

by future generations. Thus we have names such as Stamford Road and Raffles Place. This is in

keeping with traditions in many countries ---- in both the West and the East.

     Another way of naming places is naming them after other places. Perhaps they were named to

promote friendships between the two places or it could be that the people who used to live there

were originally from the places that the roads were named after. The mystery is clearer when we see

some of the roads named in former British bases. If you step into Selector Airbase you will see

Piccadilly Circus- obviously named by some homesick Royal Air Force personnel.

     Some places were named after the activities that used to go on at those places. Bras Basah Road

is an interesting example, "Base Basah" means "wet rice" in Malay(马来语). Now why would anyone

want to name a road "Wet Rice Road"? The reason is simple. During the pioneering days, wet rice

was laid out to dry along this road.

     A few roads in Singapore are named by their shapes. There is "Circular Road" for one. Other

roads may have part of their names to describe their shapes, like "Paya Lebar Crescent". This road

is called a crescent(月牙) because it begins on the main road, makes a crescent and comes back to

join the main road again.

1. We learn from Paragraph 1 that _____.

A. the government is usually the first to name a place

B. many places tend to have more than one name

C. a ceremony will be held when a place is named

D. people prefer the place names given by the government

2. What does the underlined phrase "die hard" in Paragraph 1 probably mean?

A. Change suddenly.

B. Change significantly.

C. Disappear mysteriously.

D. Disappear very slowly.

3. Which of the following places is named after a person?

A. Raffles Place.

B. Selector Airbase.

C. Piccadilly Circus.

D. Paya Lebar Crescent.

4. Bras Basah Road is named _______.

A. after a person

B. after a place      

C. after an activity

D. by its shape

5. What can be inferred from the passage?

A. Some place names in Singapore are the same as in Britain.

B. Some places in Singapore are named for military (军事的) purposes.

C. The way Singaporeans name their places is unique.

D. Young Singaporeans have forgotten the pioneers.

填空题