问题 阅读理解

任务型阅读。

     请认真阅读下面短文,并根据所读内容在文章后表格中的空格里填入最恰当的单词。

注意:每空格1个单词。

     It is December thirty-first, 2007, the time when the old year dies and the New Year is born.

     Many Americans have parties at home and invite all their friends. Many of these events are noisy. People shout

and sing. They often blow on small noisemakers when the New Year arrives at midnight. They kiss their husband or

wife or the person they are with. They dance to music. Other Americans spend a quiet evening at home.They drink

Champagne at midnight to welcome the New Year.

     Some people drink too much alcohol at New Year's Eve celebrations.This can lead to tragic results if a person

drinks too much and then drives a car. The National Safety Council says hundreds of people die in road accidents

during the holiday.

     In recent years,the danger of accidents has resulted in a new tradition called the"designated driver" One person

among a group of friends drinks little or no alcohol during New Year's Eve celebrations. Then this designated driver

can safely drive the other people home. Many American cities also offer free taxi service on New Year's Eve to take

people home safely.

     Other Americans observe the coming of the New Year at events without alcohol.More than 220 American cities

hold these First Night celebrations. Artists in Boston Massachusetts started the tradition of First Night celebrations.

In 1976.They wanted to observe the coming of a New Year. But they did not want to hold noisy drinking parties. So

they organized music concerts, art exhibitions and other events to observe the holiday.

答案

1. Observe/Celebrate 2. Places 3. Activities 4. home 5. friends

6. Dancing 7. resulted 8. safely 9. Offering 10. concerts

单项选择题
问答题

甲股份有限公司(下称甲公司)有关资料如下:
(1) 甲公司为购建一生产设备,于20×7年12月1日专门从银行借入1000万元,借款期限为2年,年利率为5%,利息每年支付,假定利息资本化金额按年计算,每年按360天计算。20×8年1月1日,购入设备一台,价款702万元,以银行存款支付,同时支付运杂费18万元,设备已投入安装。
3月1日以银行存款支付设备安装工程款120万元。
7月1日甲公司又向银行专门借入400万元,借款期限为2年,年利率为8%,利息每年支付;当日用银行存款支付安装公司工程款320万元。
12月1日,用银行存款支付工程款340万元。
12月31日,设备全部安装完工,并交付使用。
20×8年闲置的专门借款利息收入为11万元,尚未收到。
(2) 该设备预计使用年限为6年,预计净残值为55万元,甲公司采用直线法计提折旧。
(3) 2×10年12月31日,甲公司将设备以1400万元(公允价值)的价格出售给A公司,价款已收存银行存款账户。同时又签订了一份租赁合同将该设备租回。租赁合同规定起租日为2×10年12月31日,租赁期自2×10年12月31日至2×13年12月31日共3年,甲公司每年年末支付租金500万元。租赁合同规定的利率为6%(年利率),设备于租赁期满时交还A公司。
甲公司租入后按直线法计提折旧,并按实际利率法分摊未确认融资费用,预计净残值为零。
(4) 其他相关资料:
①(P/A,6%,3)=2.673。
②不考虑增值税等相关税费。

编制甲公司在20×8年12月31日计提借款利息的有关会计分录;