Happy Life Swimming Club Rules
1. All swimmers must take a bath before they go into the pool (游泳池).
2. Diving (跳水) is only allowed unless you have been a member for at least 1 year.
3. Running and playing near the pool are not allowed.
4. Club members can bring guests only at weekends.
5. Children under 12 are not allowed to use the pool unless their parents are with them.
6. Members must show their membership cards before going inside.
7. Smoking is not allowed in the room for changing clothes.
8. Guests must write down their names before going inside.
9. All members must leave before 6 P.M. at workdays.
10. All members must leave before 10 P.M. at weekends.
11. Clothes must be put in the lockers (带锁柜厨).
12. Keep your key of the lockers along with you. If it is lost, you must report to the manager as soon as possible.
13. Only club members and their families are allowed to use the pool.

Who win probably read this text
[A] The members of a swimming club.
[B] People who read newspapers everyday.
[C] Children under 12.

在对H公司发生的借款费用进行审计时，注意到以下事项，其中，会计处理错误的是（）。

A．H公司对为购建固定资产而溢价发行的公司债券采用实际利率法分期摊销债券溢价，并以实际利率作为资本化率

B．H公司的某项在建工程根据建造工艺的要求需暂停施工4个月，在此期间，H公司并没有停止借款费用资本化

C．H公司将为购建固定资产而产生的金额较小的专门借款手续费，在固定资产达到预定司使用状态后计入在建工程

D．H公司将为购建固定资产而发生的外币专门借款的汇兑差额，在固定资产达到预定司使用状态前计入固定资产购建成本