问题 单项选择题

甲公司为建造自用仓库于2×12年1月1日借入2年期、年利率为10%的专门借款4000万元。此外,甲公司在2×11年11月1日还借入了年利率为8%的一般借款2000万元。甲公司无其他借款。该工程于当年1月1日开始建造,至10月末累计发生工程支出3700万元,11月1日发生工程支出1800万元,12月1日发生工程支出200万元,年末工程尚未完工。甲公司2×12年一般借款利息资本化的金额为()。

A、16万元

B、21.5万元

C、21.34万元

D、25万元

答案

参考答案:C

解析:【答案解析】占用一般借款的累计支出加权平均数:(1800-300)×2/12+200×1/12=266.67(万元);一般借款利息资本化金额:266.67×8%=21.34(万元)。

问答题
阅读理解

阅读理解。

     One night, as Diaz stepped off the train and onto a nearly empty platform, a teenage boy approached

and pulled out a knife.

     "He wanted my money, so I just gave him my wallet and told him, 'Here you go '" Diaz says.

     As the teen began to walk away, Diaz told him, "Hey, wait a minute. You forgot something. If you're

going to be robbing people for the rest of the night, you might as well take my coat to keep you warm."

     The robber looked at him puzzled, saying, "Why are you doing this?"

     Diaz replied, "If you're willing to risk your freedom for a few dollars, then you must really need the

money. I mean, all I wanted to do was get dinner and if you really want to join me….."

     Diaz says he and the teen went into a diner and sat in a booth.

     "The manager comes by, the dishwashers come by, the waiters come by to say hi," Diaz says.

     The kid said, "You know everybody here. Do you own this place?"

     "No, I just eat here a lot," Dias said. "But you're even nice to the dishwasher," he said.

     Diaz replied, "Well, haven't you been taught you should be nice to everybody?"

     "Yea, but I didn't think people actually behaved that way," the teen said.

     When the bill arrived, Diaz said, "You're going to have to pay for this bill because you have my

money and I can't pay for this. So if you give me my wallet back, I'll gladly treat you."

     The teen returned it immediately. "I gave him $20…I figure maybe it'll help him." Diaz says he asked

for something in return--- the teen's knife--- "and he gave it to me."

     Afterwards, when Diaz told his mother what happened, she said, "You're the type of kid that if

someone asked you for the time, you gave them your watch."

     "I figure, you know, if you treat people right, you can only hope that they treat you right. It's as simple

as it gets in this complicated world."

1. What did Diaz do to the teen?

A. He gave the teen a new wallet

B. He treated the teen to dinner

C. He gave his coat to the teen

D. He taught the teen a lesson

2. From the passage we can infer that the boy _______.

A. expressed his gratitude for Diaz's kindness

B. gave up the idea of robbing in the end

C. wasn't taught how to be nice to everybody

D. gave the knife to Diaz in return for his forgiveness

3. For what Diaz did, his mother showed an attitude of _______.

A. complaint          

B. concern          

C. criticism            

D. praise

4. By telling the story of Diaz, the author intends to tell us ______.

A. to keep calm in danger

B. not to go out alone at night

C. to treat others kindly

D. not to harm others on purpose