问题 问答题

金通公司为建造厂房,于2007年1月1日从银行借入1 000万元,存入银行,借款期限为4年,年利率为12%,每年计息一次,到期一次还本付息。款项借入后,于同年4月1日以银行存款支付工程款800万元(假设该工程于2007年4月1日开工,达到了借款费用资本化条件),该厂房1年建造完成(于2008年3月31日完工)并达到了预定可使用状态。要求:请分别计算2007年、2008年资本化的借款利息额,并编制与购建固定资产相关的全部会计分录。(金额单位统一用“万元”表示)

答案

参考答案:

阅读理解

阅读理解。

Dear Lucy,

      How are you? Now,  I'm going to tell you something.  Last week we had a journey to Mount Tai. 

 On Tuesday we flew to Tai' an,a city at the foot of the mountain.  We had a good rest at a hotel.  At

about three o'clock early next morning, we began to climb the mountain. It look us about two hours

and a half to reach the top. The mountain is covered with forest.  I've never seen such a beautiful place.

     "Look! The sun is going to rise!" someone shouted.

     We all turned to the east and watched.  Soon half of the sky became white, and a big, red ball was

going up slowly from the sky.  A few minutes later, all the world was bright.

     We stayed on the top and had a good time.  After lunch we started going down.  We got to our hotel

at about four in the afternoon. Though we were tired, we were very happy.  We came back to school the

next day.

     Thank you very much for your last letter and the wonderful stamps.  Hope to hear

from you soon.

                                                                                                                Yours,

                                                                                                               Wu Dong

根据信件内容,判断正(T)误(F)。

(     )1.  The letter is from Wu Dong to Lucy.

(     )2.  There are many trees all over Mount Tai.

(     )3.  Wu Dong watched the sun rising at the top of the mountain.

( )4.  Lucy had sent some stamps to Wu Dong before he wrote the letter.

(     )5.  The letter doesn't tell us when Wu Dong returned to the hotel.

判断题