甲公司为建造厂房于2009年3月1日从银行借入3 000万元专门借款,借款期限为3年,年利率为5%,不考虑借款手续费。该项专门借款在银行的年存款利率为3%,甲公司委托乙建筑公司建造该工程,工程期为2年,2009年5月1日甲公司预付了1 500万元工程款,厂房建造于2009年6月1日动工。该工程因发生施工安全事故在2009年7月1日至9月30日中断施工,10月1日恢复正常施工。该厂房建造工程在2009年度应予资本化的利息金额为( )万元。
A. 43.75
B. 35
C. 5
D. 15
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企业在对资产进行减值测试时,预期资产在未来使用过程中会发生改良、重组等事项的,应当以改良或重组后的资产状况为基础确定资产的预计未来现金流量。 ( )
A. 对
B. 错
So long as teachers fail to distinguish between teaching and learning, they will continue to undertake to do for children that which only children can do for themselves. Teaching children to read is not passing reading on to them. It is certainly not endless hours spent in activities about reading. Douglas insists that "reading cannot be taught directly and schools should stop trying to do the impossible." Teaching and learning are two entirely different processes. They differ in kind and function. The function of teaching is to create the conditions and the climate that will make it possible for children to devise the most efficient system for teaching themselves to read. Teaching is also a public activity: It can be seen and observed. Learning to read involves all that each individual does to make sense of the world of printed language. Almost all of it is private, for learning is an occupation of the mind, and that process is not open to public scrutiny. If teacher and learner roles are not interchangeable, what then can be done through teaching that will aid the child in the quest(探索)for knowledge Smith has one principal rule for all teaching instructions. "Make learning to read easy, which means making reading a meaningful, enjoyable and frequent experience for children." When the roles of teacher and learner are seen for what they are, and when both teacher and learner fulfill them appropriately, then much of the pressure and feeling of failure for both is eliminated. Learning to read is made easier when teachers create an environment where children are given the opportunity to solve the problem of learning to read by reading. The problem with the reading course as mentioned in the first paragraph is that ______.
A. it is one of the most difficult school courses
B. students spend endless hours in reading
C. reading tasks are assigned with little guidance
D. too much time is spent in teaching about reading
So long as teachers fail to distinguish between teaching and learning, they will continue to undertake to do for children that which only children can do for themselves. Teaching children to read is not passing reading on to them. It is certainly not endless hours spent in activities about reading. Douglas insists that "reading cannot be taught directly and schools should stop trying to do the impossible." Teaching and learning are two entirely different processes. They differ in kind and function. The function of teaching is to create the conditions and the climate that will make it possible for children to devise the most efficient system for teaching themselves to read. Teaching is also a public activity: It can be seen and observed. Learning to read involves all that each individual does to make sense of the world of printed language. Almost all of it is private, for learning is an occupation of the mind, and that process is not open to public scrutiny. If teacher and learner roles are not interchangeable, what then can be done through teaching that will aid the child in the quest(探索)for knowledge Smith has one principal rule for all teaching instructions. "Make learning to read easy, which means making reading a meaningful, enjoyable and frequent experience for children." When the roles of teacher and learner are seen for what they are, and when both teacher and learner fulfill them appropriately, then much of the pressure and feeling of failure for both is eliminated. Learning to read is made easier when teachers create an environment where children are given the opportunity to solve the problem of learning to read by reading. The main idea of the passage is that ______.
A. teachers should do as little as possible in helping students learn to read
B. teachers should encourage students to read as widely as possible
C. reading ability is something acquired rather than taught
D. reading is more complicated than generally believed
一家实木地板销售商在其合同文本中郑重承诺:“本店所销售的地板绝对是木头做的;负责免费安装,但安装所需材料费除外;免费保修一年,但非本公司过错所造成的损失除外。如有欺诈,本公司愿负法律责任,并付l 000倍以上赔偿金。本公司保留对此合同条款的一切解释权。”下面哪一个选项是对该公司及其合同的正确评价该公司肯定很诚实,因为它承诺:若发现欺诈,愿付l 000倍以上赔偿金。该公司的合同实际上对它的行为没有任何约束力。该公司所卖地板肯定都是货真价实的实木地板。从顾客角度看,该公司的合同条款是可以接受的。
A. 有些北方人是工人。
B. 有些北方人不是工人。
C. 有些工人是北方人。
D. 有些工人不是北方人。