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问题 单项选择题

下列各有关借款费用项目中，企业必须在会计报表附注中披露的是( )。

A．当期借款费用总额

B．当期发生的借款辅助费用

C．当期资本化的借款费用金额

D．当期计算的累计资产支出加权平均数

答案

参考答案：C

解析： 企业应当在财务报告中披露当期资本化的借款费用金额和当期用于确定资本化金额的资本化率等有关的信息。

问答题 简答题

为确诊多囊卵巢综合征有哪些辅助检查方法？
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单项选择题

A variety of illegal acts committed by people in the course of their employment, for their own personal gain, are collectively known as white-collar crime. Embezzlement, theft and trading securities (1) insider information are common forms of white-collar crime. The majority of cases involve low-level employees who steal because they are under (2) financial stress. Many plan to (3) the money back as soon as possible but may never do so. Their crimes are usually never (4) because the amounts of money are small, and no one notices the (5) .

(6) , there are some very large cases of white-collar crime, such as multimillion-dollar stock market or banking seams that take years to discover and are extremely difficult and expensive to (7) .

White-collar crime is not (8) to the business sector. Government employment, especially (9) the city level, also provides opportunities to (10) one’s pockets. (11) , building inspectors accept bribes and full-time employees receive (12) payments.

Although white-collar crime is less (13) than street crime, it involves (14) more money and harm to the public than crimes committed by street criminals. It is (15) that there are more criminals (16) the office suites than in the streets, yet the (17) of white-collar makes it difficult to uncover the offenses and pursue the offenders. As the economy (18) from manufacturing to services and electronic commerce, opportunities for white-collar crime (19) , while the technology needed to stop such crimes will (20) .

11（）

A. Such as

B. For example

C. By the same token

D. To begin with
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