问题 单项选择题

甲股份有限公司为建造某固定资产于2005年1月1日按溢价发行3年期一次还本付息公司债券,债券面值为10000元,发行价格为10300万元(不考虑债券发行费用),票面年利率为3.06%。溢价采用直线法摊销。该固定资产建造采用出包方式。2005年甲公司发生的与该固定资产建造有关的事项如下:1月1日,工程动工并支付工程进度款1000万元;4月1日,支付工程进度款2000万元;4月1日至8月31日进行工程质量和安全检查停工,9月1日重新开工,9月1日支付工程进度款3000万元。假定借款费用资本化金额按年计算,每月按30天计算,未发生与建造该固定资产有关的其他借款,则2005年度甲公司应计入该固定资产建造成本的利息费用金额为( )万元。

A.70

B.107.1

C.82.5

D.137.96

答案

参考答案:A

解析: 累计支出加权平均数=1000×(12/12)+2000×(9/12)+3000×(4/12)=3500 (万元),资本化率=(10000×3.06%-300/3)/10300=2%;资本化金额=3500×2%=70 (万元)。注意:进行工程质量和安全检查停工,属于正常中断,不需要暂停资本化。

阅读理解

What’s your dream vacation? Watching wildlife in Kenya? Boating down the Amazon? Sunbathing in Malaysia? New chances are opening up all the time to explore the world. So we visit travel agents, compare packages and prices, and pay our money.

We know what our vacation costs us. But do we know what it might cost someone else? It’s true that many poorer countries now depend on tourism for foreign income. Unfortunately, though, tourism often harms the local people more than it helps them.

It might cost their homes and lands. In Myanmar, 5,200 people were forced to leave their homes among the pagodas(佛塔)in Bagan so that tourists could visit the pagodas.

Tourism might also cost the local people their livelihood and dignity. Local workers often find only menial(卑微的)jobs in the tourist industry. And most of the profits do not help the local economy. Instead, profits return to the tour operators in wealthier countries. When the Maasai people in Tanzania were driven from their lands, some moved to city slums. Others now make a little money selling souvenirs or posing for photos.

Problems like these were observed more than 20 years ago. But now some non-government organizations, tour operators and local governments are working together to begin correcting them. Tourists, too, are putting on the pressure.

The result is responsible tourism, or“ethical tourism.”Ethical tourism has people at its heart. New international agreements and codes of conduct can help protect the people’s lands, homes, economies and cultures. The beginnings are small, though, and the problems are complex.

But take heart. The good news is that everyone, including us, can play a part to help the local people in the places we visit. Tour operators and companies can help by making sure that local people work in good conditions and earn reasonable wages.

They can make it a point to use only locally owned hotels, restaurants and guide services. They can share profits fairly to help the local economy. And they can involve the local people in planning and managing tourism.

What can tourists do? First, we can ask tour companies to provide information about the conditions of local citizens. We can then make our choices and tell them why. And while we’re abroad, we can:

★Buy local foods and products, not imported ones.

★Pay a fair price for goods and services and not bargain for the cheapest price.

★Avoid flaunting(炫耀) wealth.

★Ask before taking photographs of people. They are not just part of the landscape! Let’s enjoy our vacation and make sure others do, too.

小题1:.

.What is probably the best title for the article?

A.Tourism Causes Bad Effects

B.Tourism Calls for Good Behavior

C.Vacations Bring a Lot of Fun

D.Vacations Cost More Than You Think小题2:.

The underlined phrase“take heart”means“     ”.

A.pay attention

B.take care

C.cheer up

D.calm down小题3:.

According to the passage, the writer thinks     .

A.tourism is not a promising industry.

B.dream vacations should be spent abroad

C.the problems caused by tourism are easy to settle.

D.tourists should respect local customs and culture

单项选择题