问题 单项选择题

甲公司为建造一项固定资产于2008年1月1日发行5年期债券,面值为20 000万元,票面年利率为6%,发行价格为20 800万元,每年年末支付利息,到期还本,假定不考虑发行债券的辅助费用。建造工程于2008年1月1日开始,年末尚未完工。该建造工程2008年度发生的资产支出为:1月1日支出4 800万元,6月1日支出6000万元,12月1日支出6 000万元。甲公司按照实际利率确认利息费用,实际利率为5%。闲置资金均用于固定收益债券短期投资,短期投资的月收益率为0.3%。甲公司2008年全年发生的借款费用应予资本化的金额为( )万元。

A.1 040

B.578

C.608

D.1 460

答案

参考答案:C

解析: 资本化金额=20 800×5%-(16 000×0.3%×5+10000x0.3%×6+4 000× 0.3%×1)=1 040-432=608(万元)。

阅读理解

阅读理解

     Fear and its companion pain are two of the most useful things that men and animals possess,if they are

properly used.If fire did not hurt when it burnt,children would play it until their hands were burnt away.

Similarly,if pain existed but fear did not,a child would burn itself again and again,because fear would not

warn the child to keep away from the fire that had burnt him or her before.A really fearless soldier-and

some do exist-is not a good soldier because he is soon killed;and a dead soldier is of no use to his army.

Fear and pain are therefore two guards without which men and animals might soon die out.

     In our first sentence we suggested that fear ought to be properly used.If,for example,you never go out

of your house because of the danger of being knocked down and killed in the street by a car,you are letting

fear rule you too much.Even in your house you are not absolutely safe:a plane may crash on your house,or

ants may eat away some of the wood in your roof,and they later may fall on you,or you may get cancer!

     The important thing is not to let fear rule you,but instead to use fear as your servant and guide.Fear will

warn you of dangers;then you have to decide what action to take.

     In many cases,you can take quick and successful action to avoid the danger.For example,you see a car

coming straight towards you;fear warns you,you jump out of the way,and all is OK.

     In some cases,however,you decide that there is nothing that you can do to avoid the danger.For

example,you cannot prevent a plane from crashing into your house,and you may not want to go and live

in a desert where there are no plants.In this case,fear has given you its warning;you have examined it and

decided on your course of action,so fear of this particular danger is no longer of any use to you,and you

have to try to overcome it.

1.Children would play with fire until their hands were burnt away if________.

A.they were given no warning beforehand

B.they didn't have any sense of pain at all

C.they had never burnt themselves

D.they felt afraid of the fire

2.A really fearless soldier________.

A.is of a little use to his army

B.is not afraid of battles at all

C.is nothing but a dead soldier

D.is easy to get killed in a battle

3.People sometimes succeed in timely avoiding dangers because________.

A.they are warned of the danger and take quick action

B.they are quick both in mind and in action

C.they are calm in face of danger

D.they have gained much experience

4.It is implied but not stated that________.

A.fear is always something helpful

B.too much fear is harmful

C.fear should be used as a servant and guide

D.fear is something strange and particular

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