题目内容
某公司于2007年1月1日动工兴建一幢办公楼，工期为1年，公司为建造办公楼发生有关借款业务如下：(1)专门借款有两笔，分别为：①2007年1月1日专门借款2000万元，借款期限为3年；年利率为6%，利息按年支付；②2007年7月1日专门借款2000万元，借款期限为3年，年利率为8%，利息按年支付。闲置专门借款资金均存入银行，假定存款利率为 4%。(2)工程采用出包方式，2007年支出如下：①1月1日支付工程进度款1500万元；②7月1日支付工程进度款2500万元。则专门借款应予资本化的金额为( )万元。
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There is virtually no limit to how one can serve (1) community interests, from spending a few hours a week with some charitable organization to practically full-time work for a social agency. Just as there are opportunities for voluntary service (2) (VSO) for young people before they (3) full-time employment, so there are opportunities for overseas service for (4) technicians in developing countries. Some people, (5) those who retire early, (6) their technical and business skills in countries where there is a special need. So in considering voluntary or (7) community service there are more opportunities than there (8) were when one first began work. Most voluntary organizations have only a small full-time (9) , and depend very much on volunteers and part-timers. This means that working relationships are different from those in commercial organizations, and values may be different. (10) some ways they may seem more casual and less efficient, but one should not (11) them by commercial criteria. The people who work with them do so for different reasons and with different (12) , both personal and (13) One should not join them (14) to arm them with professional expertise; they must be joined with commitment to the (15) , not business efficiency. Because salaries are (16) or non- existent many voluntary bodies offer modest expenses. But many retired people take part in community service for (17) , simply because they enjoy the work. Many community activities possible. (18) retirement were also possible during one’s working life but they are to be undertaken (19) seriously for that. Retired people who are just looking for something different or unusual to do should not consider (20) community service.
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