某公司于2000年1月1日向银行借款1000000元用于建造生产用房，贷_爱下问搜题

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问题单项选择题

某公司于2000年1月1日向银行借款1000000元用于建造生产用房，贷款年利率为6%，借款期限为2年，工程于2001年1月1日完工并经验收合格交付使。该工程领用库存工程物资755800元，领用本公司生产的机器1台；生产成本4800元，售价6200元，适用增值税税率17%支付自营工程人员工资及水电费304000元。则该固定资产的入账价值为（）元。

A．1124600

B．1064600

C．1125416

D．1125654

答案

参考答案：D

解析：

自行建造的固定资产，按照建造过程中实际发生的全部支出作为原价记账、企业为取得固定资产而发生的借款利息支出和有关费用，以及外币借款的汇兑差额，在固定资产交付使用前发生的，应予以资本化计入固定资产价值；在此之后发生的应计入财务费用，由当期损益负担。

完形填空

My husband and I arrived in a new country just a month ago. We were a bit _ __about what was waiting for us. However, when we _ ___at the airport, a tall man with smiling eyes greeted us. The days and months were _ ___made easy for us by this kind man. He greeted us every day with his smiling face. He __ ___us in going to the bank, in buying our groceries, in showing us__ __to buy almost everything. He told us he is our big brother. Twice, we __ __ the match in a coffee shop.
During the first get-together, he __ __ us that we are lucky--- my husband and I are___ _ in this foreign land. He said he has been__ __for eight years now because he hardly sees his family,__ ___they are in his home country.
During the second get-together , he __ __told us that we are his family. He said that he loves us and that he will__ __us because he has been given a __ ___of 45 days to go back to his home country. That night, he spoke these words which__ ___a great effect on my life:“ You changed my life…”That night deep in our hearts we were __ ___by our friend’s words. We texted him upon reaching home,__ ___him for being a Big Brother to us in the foreign land. We told him__ __that we feel safe in going out when we are with him, to which he__ ___,“You are my family here.” On the first week of October, we’re going to_ ___him back from his vacation. We ’ll watch the football match again in that__ __shop that holds dear memories.

D．accompanied

判断题

教师是教育活动的组织者、领导者，在教育过程中起领导作用。