题目内容
甲公司2014年1月1日开始建造一个生产线，同时于当日向银行借入200万美元专门用于该生产线的建造，年利率为10%，当日发生建造款项支出，每半年计提利息，年末支付利息。同时甲公司还有一笔一般借款，该笔借款为2013年1月1日借入，易发生日即期汇率进行折算，生产线在2014年年末尚未建造完成。2014年的相关汇率如下： 1月1日的市场汇率为1美元=7.0元人民币 3月31日的市场汇率为1美元=7.2元人民币 6月30日的市场汇率为1美元=7.4元人民币 9月30日的市场汇率为1美元=7.5元人民币 12月31日的市场汇率为1美元=7.8元人民币 2014年末甲公司因外币借款汇兑差额应予资本化的金额为________万元人民币。
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甲公司为建造一栋办公楼，于2013年12月1日借入期限为三年，本金为1000万元，年利率为6%，按年付息到期一次还本的专门借款。另外，甲公司有一般借款200万元，年利率为7%，期限为2年，每年年未计提利息，将于2015年6月30日到期。工程采用出包方式，2014年1月1日，用银行存款支付工程价款300万元，并于当日开工建设；由于工程因质量纠纷于2014年3月1日到2014年6月30日发生非正常中断。2014年9月1日用银行存款支付工程价款800万元，工程于2015年1月31日达到预定可使用状态。甲公司借款费用按年资本化。2014年闲置的专门借款资金均用于固定收益债券短期投资，该短期投资月收益率为0.3%。则下列各项表述中，错误的是________。
Directions: There are 10 blanks in the following passage. For each numbered blank, there are 4 choices marked A, B, C and D. Choose the best one and mark your answer on the ANSWER SHEET with a single line through the center. One way of improving your language skill is to read for 1 novels, plays, travel books, and so on. And in reading books of this kind the 2 thing is to get on with the reading and to try to guess 3 the writer is going to tell you in the book. This is impossible 4 you stop to think over the meaning of every 5 word which happens to be unfamiliar to you. You cannot enjoy a story if you stop half a dozen times 6 every page in order to look up words in the dictionary. When you are reading books of this kind, 7 , you will usually have to rely mainly on the 8 to help you. If you see an unfamiliar word, do not let it take too much of your 9 from the main thread of the story. In all probability you will meet the same word again a few pages later and in a 10 different context, and each time you see it your understanding of it will become more exact.
Business institutions have more prestige in American society than any other kind of organization, including the government. Most Americans believe, for example, that businesses are more efficient and better-run than the federal government. Why do business institutions possess this great prestige One reason is that Americans view business as being more firmly based on the ideal of competition than other institutions in society. Since competition is seen as the major source of progress and prosperity by most Americans, competitive business institutions are respected. Competition is not only good in itself; it is the means by which other basic American values such as individual freedom, equality of opportunity, and hard work are protected. Competition protects the freedom of the individual by ensuring that there is no monopoly power. In contrast to one, all-powerful government, many businesses compete against each other for profits. Theoretically, if one business tries to take unfair advantage of its customers, it wilt lose to a competing business that treats its customers more fairly. Where businesses compete for the customers’ dollar, they cannot afford to give them inferior products or poor services. Competition in business is also believed to strengthen the ideal of equality of opportunity. Americans compare business competition to a race open to all, where success and status go to the swiftest person, regardless of social class background. Business competition is also seen by most Americans as encouraging hard work. If two business people are competing against each other, the one who works harder is likely to win. The one who spends less time and effort is likely to lose. Because business people must continually compete against each other, they must develop the habit of hard work in order not to fail. Americans are aware that business institutions often do not live up to the ideals of competition and the support of freedom, equality of opportunity, and hard work. Americans sometimes distrust the motives of business people, believing that they are capable of putting profit before product safety, or a cleaner environment. Therefore, most Americans believe businesses need some government regulation, although they may disagree on how much. Even with these flaws, however, most Americans believe that business comes closer than other institutions to carrying out competition and other basic values in daily practice. In the United States, business has great prestige because ______.
Business institutions have more prestige in American society than any other kind of organization, including the government. Most Americans believe, for example, that businesses are more efficient and better-run than the federal government. Why do business institutions possess this great prestige One reason is that Americans view business as being more firmly based on the ideal of competition than other institutions in society. Since competition is seen as the major source of progress and prosperity by most Americans, competitive business institutions are respected. Competition is not only good in itself; it is the means by which other basic American values such as individual freedom, equality of opportunity, and hard work are protected. Competition protects the freedom of the individual by ensuring that there is no monopoly power. In contrast to one, all-powerful government, many businesses compete against each other for profits. Theoretically, if one business tries to take unfair advantage of its customers, it wilt lose to a competing business that treats its customers more fairly. Where businesses compete for the customers’ dollar, they cannot afford to give them inferior products or poor services. Competition in business is also believed to strengthen the ideal of equality of opportunity. Americans compare business competition to a race open to all, where success and status go to the swiftest person, regardless of social class background. Business competition is also seen by most Americans as encouraging hard work. If two business people are competing against each other, the one who works harder is likely to win. The one who spends less time and effort is likely to lose. Because business people must continually compete against each other, they must develop the habit of hard work in order not to fail. Americans are aware that business institutions often do not live up to the ideals of competition and the support of freedom, equality of opportunity, and hard work. Americans sometimes distrust the motives of business people, believing that they are capable of putting profit before product safety, or a cleaner environment. Therefore, most Americans believe businesses need some government regulation, although they may disagree on how much. Even with these flaws, however, most Americans believe that business comes closer than other institutions to carrying out competition and other basic values in daily practice. Which of the following statements is NOT true
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