题目内容
某公司于2013年1月1日对外发行3年期、面值总额为1000万元的公司债券，债券票面年利率为7%，分期付息，到期一次还本，实际收到发行价款1054.47万元。该公司采用实际利率法摊销债券溢折价，不考虑其他相关税费，经计算确定其实际利率为5%。2013年12月31日，该公司该项应付债券的“利息调整”明细科目额为________万元。
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在下有一表单文件myform.scx，打开该表单文件，然后在表单设计器环境下完成如下操作： 设置Cancel按钮的Click事件代码，其功能是关闭当前表单。
下列有关预计负债的确认和计量的表述中，正确的有________。
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. Competition among businesses can result in ______.
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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