甲企业于2013年1月1日开工建造一项固定资产，2014年12月31日该固定资产全部完工并投入使用，该企业为建造该固定资产于2012年12月1日专门借入一笔两年期款项，本金为2000万元，年利率为9%。该企业另借入两笔一般借款：第一笔为2013年4月1日借入的600万元，借款年利率为8%，期限为2年;第二笔为2013年7月1日借入的450万元，借款年利率为6%，期限为3年;该企业2013年为购建该项固定资产而占用了一般借款所使用的平均资本化率为()。
A.7.33%
B.7.14%
C.6.80%
D.6.89%
参考答案：A
解析：【知识点】借款利息资本化金额的确定【答案解析】一般借款资本化率=(600×8%×9/12+450×6%×6/12)÷(600×9/12+450×6/12)×100%=7.33%。
| 阅读下列短文，然后在每小题的A、B、C、D四个选项中选出最佳选项。 |
| Hong Kong Bans (禁止) Smoking Do you plan to go to Hong Kong Disneyland with your family? If your dad smokes, you must ask him to be careful. From January 1, 2007, Hong Kong bans smoking in most public places. The places include restaurants, workplaces, schools and karaoke rooms. Even smoking in some outdoor places like beaches, sports grounds, museums and parks is against the law. Hong Kong hopes the ban can prevent passive smoking. It does great harm to people's health. And it'll be better if more people in Hong Kong give up smoking because of the ban. Hong Kong has 7 million people. Among them, about 840,000 people aged 15 or above are smokers. Amy Choi, 27, a student, agrees to the smoking ban."I don't like people smoking next to me. It's so smoky and smelly," she said. If someone breaks the ban, he will have to pay up to HK$5,000.The ban does not include nightclubs, bars or bathhouses yet. But these places will have to ban smoking by July, 2009. Hong Kong is not the first Asian city to have a smoking ban. On January 1, 2006, Singapore banned smoking in most public places. |
| 1. Now people can smoke __________ in Hong Kong. |
[ ] |
| A. in restaurants B. in schools C. in karaoke rooms D. none of the above |
| 2. What is the main idea of the third paragraph? |
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| A. Where can't people smoke? B. What is passive smoking? C. Where can people smoke? D. Give up smoking. |
| 3. How many people under 15 in Hong Kong smoke? |
[ ] |
| A. 0.84 million people. B. 6.16 million people. C. 7 million people. D. The text does not tell us. |
| 4. When you stay with a smoking person, you will feel_________. |
[ ] |
| A. smoky B. smelly C. light-hearted D. A and B |
| 5. Which of the following is not true? |
[ ] |
| A. If you break the ban, you will have to pay as much as HK$5,000. B. You can still smoke in nightclubs, bars or bathhouses at present. C. You can never smoke anywhere in Hong Kong in 2009. D. So far more than one city have banned smoking in the world. |