问题 单项选择题

某公司于2010年1月1日动工兴建一幢办公楼,工期为1年,公司为建造办公楼发生有关业务如下:(1) 专门借款有两笔,分别为:①2010年1月1日专门借款2000万元,借款期限为3年,年利率为6%,利息按年支付;②2010年7月1日专门借款2000万元,借款期限为3年,年利率为8%,利息按年支付。闲置专门借款资金均存入银行,假定存款年利率为4%。(2) 工程采用出包方式,2010年支出如下:①1月1日支付工程进度款1500万元;②7月1日支付工程进度款2500万元。则专门借款应予资本化的金额为( )万元。

A.190

B.200

C.180

D.210

答案

参考答案:A

解析: 专门借款利息资本化金额=2000×6%+2000×8%×6/12-500×4%×6/12=190(万元)。

阅读理解

Children like to imagine they are someone else in a game. As a parent you might never guess how it can benefit your child. It helps your child:

Develop Social Skills

As children play pretend games,they explore relationships between family members,friends and co­workers and learn more about how people interact.Playing doctors,they imagine how physicians care for their patients.Imaginative play helps develop empathy(移情) with others.If children can imagine how it feels to be left out of a game or to lose a pet,they are better able to help those in need.They become more willing to play fair,to share,and to cooperate.

Build Self­confidence

Young children have very little control over their lives.Imagining oneself as a builder of skyscrapers or a super hero defending the planet is inspiring to children.It helps them develop confidence in their abilities and their potential.

Promote Intellectual Growth

Using imagination is the beginning of abstract thought.Children who can see a king's castle in a mound of sand or a delicious dinner in a mud pie are learning to think symbolically.This skill is important in school where a child will have to learn that numbers symbolize groups of objects,letters symbolize sounds,and so on.

Practice Language Skills

Kids who pretend with their friends do a lot of talking.This helps increase their vocabulary,improve sentence structure and develop communication skills.

Get Rid of Fears

Pretending can help children get rid of their fears and worries.When children role­play the big,bad monster under the bed,they gain a sense of control over him and he doesn't seem quite so big or so bad.

小题1:Which of the following can help children develop social skills in a game?

A.Pretending to be a super hero.

B.Preparing a delicious dinner with mud.

C.Helping a doctor to attend patients.

D.Pretending to be a doctor.小题2:Why can imagination build children's self­confidence?

A.It makes them feel as if they were much more powerful than they really are.

B.It helps them protect people and make much greater progress.

C.It helps them gain control over themselves.

D.It makes them more willing to play fair.小题3:Which of the following is NOT true according to the article?

A.While playing pretend games,children learn to get along with others.

B.Playing pretend games helps children to do well while they are in school.

C.Playing pretend games only helps children psychologically.

D.Playing pretend games is good for children's development.小题4:The best title for this passage probably is________.

A.Benefits of Playing Pretend Games

B.Tips on How to Improve Your Children's Imagination

C.Advantages of Playing Outdoors

D.Skills in Playing Pretend Games

问答题