问题 单项选择题

2010年5月1日,甲公司为兴建办公楼从银行借入专门借款6000万元,借款期限为2年,年利率为10%,借款利息按季支付。甲公司于2010年10月1日正式开工兴建厂房,预计工期1年3个月,工程采用出包方式。甲公司于开工日、2010年12月31日、2011年5月1日分别支付工程进度款1200万元、1000万元、1500万元。因可预见的气候原因,工程于2011年1月15日至3月15日暂停施工。办公楼于2011年12月31日达到预定可使用状态,甲公司于当日支付剩余款项800万元。甲公司白借入款项起,将闲置的借款资金投资于固定收益债券,月收益率为0.5%。甲公司按期支付前述专门借款利息,并于2012年5月1日偿还该项借款。则甲公司累计计入损益的专门借款费用为()万元。

A.180

B.130

C.270

D.200

答案

参考答案:C

解析:2010年专门借款费用计入损益的金额=6000×10%×5/12-6000×0.5%×5=100(万元)2011年专门借款费用计入损益的金额为0。2012年专门借款费用计入损益的金额=6000×10%×4/12-1500×0.5%×4=170(万元)故累计计入损益的专门借款费用=100+170=270(万元)

单项选择题

(四)

The average person learns most of the 30000 ~40000 words whose meanings he or she recognizes by hearing them or getting familiar with them in the context or simply absorbing them without conscious effort. The best way to build a good vocabulary, therefore, is to read a great deal and to participate in a lot of good talks. There are relatively few words that we learn permanently by purposefully referring to dictionaries or keeping word lists. However, even those extra few are of value, and no one will make a mistake by working on developing a larger vocabulary. Here are some suggestions of how to do it.

Read plenty of good books. When you come across a new word, or a new meaning of an old word, stop and see if you can understand it from its context. If you can’t, and if you can manage without interrupting the thought of the book too much, look it up in a dictionary or ask somebody and then repeat its meaning to yourself a couple of times, If you are really conscientious, write the word and its meaning in a personal vocabulary list—preferably using it in a sentence, or you can keep a special vocabulary notebook. Go over the list from time to time. Further, try to use a new word in writing or conversation a few times over the next several days.

Listen to good talks and be alert to new words you hear or to new meanings of words you already know. Then treat them just as you treat the new words you read.

Learn and be alert to the parts of words: prefixes, suffixes and roots. Knowing them enables you to make intelligent guesses about the meaning of words.

If you are studying a foreign language, be alert to words in that language which relate to words in English. English has inherited or borrowed much of its vocabulary of 500000~600000 words from Latin, Greek, French, Spanish and German.

In the fourth paragraph, the word "them" refers to().

A.the parts of words

B.prefixes

C.suffixes

D.roots

问答题 简答题