As with any work of art, the merit of Chapman Kelley’s "Wildflower Works I" was in the eye of the beholder.
Kelley, who normally works with paint and canvas, considered the twin oval gardens planted in 1984 at Daley Bicentennial Park his most important piece.
The Chicago Park District considered it a patch of raggedy vegetation on public property that could be dug up and replanted at will like the flower boxes along Michigan Avenue. And that’s what happened in June 2004, when the district decided to create a more orderly vista for pedestrians crossing from Millennium Park via the new Frank Gehry footbridge.
If you’re looking for evidence that the rubes who run the Park District don’t know art when they see it, all you have to do is visit what’s left of Kelley’s masterpiece. The exuberant 1.5-acre tangle of leggy wildflowers is now confined to a tidy rectangle, restrained on all sides by a knee-high hedge and surrounded by a closely cropped lawn. White hydrangeas and pink shrub roses complete the look. We don’t know who’s responsible for the redesign, but We’ll bet the carpet in his home doesn’t go with the furniture.
Still, you’d think the Park District Was within its rights to plow under the prairie. Wrong. Kelley just won at lawsuit in which he argued that the garden was public are and therefore protected by the federal Visual Artists Rights Act. Under that law, the district should have given him 90 days’ notice that it intended to mess with his artwork instead of rushing headlong into the demolition, a la Meigs Field. That way Kelley could have mounted a legal challenge, or at least removed the plants.
Park District officials said they never considered the garden a work of art, even though it was installed by an established artist and not, say, Joe’s Sod and Landscaping. We can understand their confusion. Just recently, we figured out that the caged greenery directly south of Pritzker Pavilion is supposed to be an architectural statement and not a Christmas tree lot.
All that’s left is for the district to compensate Kelley for his loss. Whatever price the parties settle on, let’s hope the agreement also provides for the removal of the rest of "Wildflower Works I. " If it was’t an eyesore before—and plenty of people thought it was... it sure is now.

The word "beholder" underlined in Paragraph 1 is closest in meaning to ______.

A．audience

B．witness

C．observer

D．holder

甲公司为增值税一般纳税人，增值税税率为17%。甲公司于2010年1月1日从银行借入资金4000万元，借款期限为3年，年利率为5%，利息从2011年开始于每年年初支付，到期时归还本金及最后一年利息。所借款项已存入银行。甲公司用该借款于当日购买不需安装的设备一台，价款为3510万元(含增值税510万元)，另支付运杂费及保险费等20万元，设备已于当日投入使用。
要求：根据上述资料，不考虑其他因素，分析回答下列小题。
(答案中金额单位用万元表示)

关于长期借款的核算，下列各项中，会计处理正确的是______。

A．利息通过“长期借款—应计利息”科目核算

B．利息通过“应付利息”科目核算

C．利息应计入财务费用

D．利息应计入固定资产成本