下列有关借款费用的论述中，正确的有( )。
A．辅助费用不需要结合资产支出的发生额来确认其资本化额
B．筹建期内借款费用应先计入“长期待摊费用”而后在开始生产经营当月一次摊完
C．只有在连续非正常停工长达三个月或以上时，才能暂停资本化
D．如果当期计算的利息费用资本化额超过了本期实际利息费用，应以实际利息费用额作为当期资本化额
参考答案：A,C,D
解析：筹建期间发生的借款费用如果是为购建固定资产，可予资本化。
| 阅读理解。 |
| A 5R Rule for Environment 1. Reduce(减少) If you want to reduce waste, you should use things wisely. A large number of trees are being cut down to make paper. If everyone uses a little paper carelessly and throw it out, soon we would not have any trees left. Other things are also being wasted, and people don't know what to do with the waste in big cities. So it is necessary to reduce the waste. 2. Reuse You should always think of reusing the usable things before throwing them out. Give your clothes you do not use or the ones which are too small to the poor. In a family, you may pass on such clothes to younger brothers or sisters. 3. Recycle Bottles, cans and paper can easily be recycled. By doing so we save lots of time and money. For example, coke cans are sent to a factory, where they are smashed (打碎) flat and melted (融化) and the metal things are made for new coke cans. 4. Recover When you buy a box of apples, there may be a few rotten apples, you have two choices: one is to throw the whole apples away, or you could cut off the rotten parts and use the good parts. In this way, you are recovering the eatable parts of food. 5. Repair If one of the legs of your table is broken, you can repair it. If you want to change for better ones, it is better for you to sell the old things or give them to other people who can use them after doing some repair. It is true that North America is a "throw-away" society, but the time has come to change our way of life so that we can protect our environment. Every one of us should try our best. |
| 1. The "Reduce" rule mainly requires (要求) us ______. |
[ ] |
| A. to use things wisely B. to cut down many trees C. to use less paper D. to throw away the old things. |
| 2. The right order of recycling coke cans is ______. a. collect the used cans b. melt them c. smash them flat d. send them to a factory |
[ ] |
| A. a b c d B. a d c b C. d b c a D. c a b d |
| 3. The "Recover" rule mainly requires us ______. |
[ ] |
| A. to throw waste thing away B. to cover waste thing with the earth C. to get back the useful parts D. to throw the whole things away |
| 4. ______ is the best way to do with your broken tables. |
[ ] |
| A. Throwing them away B. Repairing them C. Putting them away D. Selling them |
| 5. According to the passage, ______ can not be reused. |
[ ] |
| A. clothes B. shoes C. rotten apples D. bags |