问题 单项选择题

下列各项中,属于建造合同成本的是( )。

A.施工现场材料的二次搬移费

B.订立合同发生的投标费

C.企业筹集生产经营所需资金而发生的财务费用

D.企业行政管理部门为组织和管理生产经营活动所发生的管理费用

答案

参考答案:A

解析: 建造合同成本不包括应当计入当期损益的管理费用、销售费用和财务费用。因订立合同而发生的有关费用,应当直接计入当期损益。

问答题 简答题
填空题

(41)Orientation
Yellowstone is much more than hot ground and gushing steam. Located astride the Continental Divide, most of the park occupies a high plateau surrounded by mountains and drained by several rivers. Park boundaries enclose craggy peaks, alpine lakes, deep canyons, and vast forests. In 1872, Yellowstone became the world’s first national park, the result of great foresight on the part of many people about our eventual need for the solace and beauty of wild places.
(42) When to Go
More than half of the 3 million annum visitors come in July and August. In September and early October, the weather is good, the visitors few, and the wildlife abundant. In May and June, you can see newborn animals, but the weather may be cold, wet, and even snowy. Between about No-vember 1 and May 1 most park roads are closed to vehicles.
(43) Getting There
(44) How to Visit
The 142-mile (228.5-kilometer) Grand Loop Road forms a figure eight, with connecting spurs to the five entrances. On any visit, start with the geyser basins and Mammoth Hot Springs to see wildlife and thermal features (caution: both can be hazardous if approached too closely). On the second day, travel to the Grand Canyon of the Yellowstone, Hayden Valley, and Yellowstone Lake.
(45) Park Information
Park opens year-round.
[A] Road from North Entrance to Northeast Entrance open all year; most other park roads closed to cars November through April. Call headquarters for latest weather and road conditions.
[B] Facilities for Disabled Visitor centers, Madison and Fishing Bridge Campgrounds, most rest rooms, amphitheaters, numerous ranger-led activities, walks, and exhibits are wheelchair accessible. Free brochure available.
[C] On a longer stay, visit the Northern Range, or consider a boating or fishing trip on Yellowstone Lake; a backcountry excursion on foot or horse; or any of the numerous easy nature trails throughout the park.
[D] In early years, what made Yellowstone stand out was the extravaganza of geysers and hot springs. The wild landscape and the bison, elk, and bears were nice but, after all, America was still a pioneer country filled with scenic beauty and animals.
[E] By Plane
West Yellowstone Airport (WYS) at the West Entrance of Yellowstone. (This airport is open June through September.)
Cody Airport (COD) about 50 miles (81 kilometers) from the park.
[F] During the winter season, mid-December to mid-March, Yellowstone becomes a fantasy of steam and ice; facilities are limited but sufficient. Only the road between the North and Northeast Entrances stays open to cars, but snowmobiling is permitted on unplowed roads. Heated snow coaches offer tours and give cross-country skiers access to the 50 miles (80.5 kilometers ) of groomed trails.