以溢价方式发行债券时，企业每期实际负担的利息费用金额等于______。

A．按实际利率计算的本期利息减去本期应摊销的溢价

B．按实际利率计算的本期利息加上本期应摊销的溢价

C．按票面利率计算的本期利息减去本期应摊销的溢价

D．按票面利率计算的本期利息加上本期应摊销的溢价

Due to a constantly (66) environment, a poor understanding of the user’s needs and preferences, as well as a (67) of willingness to modify (68) organizational structures and decision models, the full economic potential of Web Information Systems (WIS) has not been realized by now. The data object types of the (69) meta model, the Extended World Wide Web Design Technique (eW3DT), provide hypertext designers (70) a conceptual, user-centric framework and graphical notation for the construction of both, (71) and customized models, during the software development (72) of commercial WIS. A reference model as a normative concept represents an abstraction of a (73) company, its functional units, or its (Web) Information System and is intended to streamline the design and implementation of complex applications at (74) costs. As precondition for pursuing a partial globalization strategy, eW3DT (75) between technical and content-specific responsibilities for designing, implementing, and maintaining WIS.

（67）（）

A.Existing

B.the

C.fact

D.Company