问题 单项选择题

下列有关借款费用资本化的论断中。不正确的是( )。

A.专门借款利息资本化额等于发生在资本化期间的专门借款所有利息费用减去对应资本化期间闲置专门借款派生的利息收入或投资收益
B.购建或者生产的符合资本化条件的资产的各部分分别完工,且每部分在其他部分继续建造过程中可供使用或者可对外销售,且为使该部分资产达到预定可使用或可销售状态所必要的购建或者生产活动实质上已经完成的,应当停止与该部分资产相关的借款费用的资本化
C.购建或者生产的资产的各部分分别完工,但必须等到整体完工后才可使用或者可对外销售的,应当在该资产整体完工时停止借款费用的资本化
D.资本化期间内的一般借款外币汇兑差额应予以资本化

答案

参考答案:D

解析: 外币一般借款在资本化期间内的汇兑差额应费用化,计入当期损益。

单项选择题
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Children have their own rules in playing games. They seldom need a judge and rarely trouble to keep scores. They don’t care much about who wins or loses, and it doesn’t seem to worry them if the game is not finished. Yet, they like games that depend a lot on luck, so that their personal abilities cannot be directly compared. They also enjoy games that move in stages, in which each stage, the choosing of leaders, the picking-up of sides, or the determining of which side shall start, is almost a game in itself.

Grown-ups can hardly find children’s games exciting, and they often feel puzzled at why their kids play such simple games again and again. However, it is found that a child plays games for very important reasons. He can be a good player without having to think whether he is a popular person, and he can find himself being a useful partner to someone of whom he is ordinarily afraid. He becomes a leader when it comes to his turn. He can be confident, too, in particular games, that it is his place to give orders, to pretend to be dead, to throw a ball actually at someone, or to kiss someone he caught.

It appears to us that when children play a game they imagine a situation under their control. Everyone knows the rules, and more important, everyone plays according to the rules. Those rules may be childish, but they make sure that every child has a chance to win.

小题1:What is true about children when they play games?

A.They can stop playing any time they like.

B.They can test their personal abilities.

C.They want to pick a better team.

D.They don’t need rules.小题2:To become a leader in a game the child has to ______.

A.play well

B.be popular among his playmates

C.be confident in himself

D.wait for his turn小题3:What do we know about grown-ups?

A.They are not interested in games.

B.They find children’s games too easy.

C.They don’t need a reason to play games.

D.They don’t understand children’s games.小题4:The writer believes that _______.

A.children should make better rules for their games

B.children should invite grow-ups to play with them

C.children’s games can do them a lot of good

D.children play games without reasons