下列关于借款费用停止资本化时点的判断，不正确的是（）。A．符合资本化条件的资产的实体

发布时间：2017-04-04 20:46 │ 来源：www.tikuol.com

题型：单项选择题

问题：

下列关于借款费用停止资本化时点的判断，不正确的是（）。

A．符合资本化条件的资产的实体建造或者生产工作已经全部完成或者实质上已经完成

B．所购建或者生产的符合资本化条件的资产与设计要求、合同规定或者生产要求相符或者基本相符，即使有个别与设计、合同或者生产要求不符，也不影响正常使用或销售

C．所购建或者生产的符合资本化条件的资产的各部分分别完工，应当暂停与该部分资产相关的借款费用的资本化

D．继续发生在所购建或生产的符合资本化条件的资产上的支出金额很少或者几乎不再发生

考点：中级会计实务第十章股份支付第十章股份支付题库

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急性胰腺炎

A．血氨升高
B．血清淀粉酶升高
C．血钙增高
D．血清胃泌素增高
E．血清AFP增高

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阅读材料，然后从各小题所给的四个选项中选出最佳选项。

        Many places in the world need fresh water. Every country is trying to find ways to turn salt water into
fresh.
        Why aren't there many factories like the Symi factory? In some places, the sun is not hot enough. Or it
does not shine every day.
        In such places, other ways of heating sea water can be used. These ways cost more money, but they work
faster than the sun. By boiling sea water with high heat, a lot of fresh water can be made quickly. But heating is
not the only way to get fresh water from salt water. Other ways are tried. One way is freezing. The fresh part
of salt water freezes first. To get fresh water, the bits of ice are taken out. Which way is the best? The one gives
the most water for the least money. It may be a different way for each place.
        Symi's way seems very good for small, hot places. It does not make very much water at a time. But the
factory is easy to build and costs little. That is why people in many dry places talk about Symi!

1. From the passage we know that fresh water________.

A. is needed in every country
B. can be found in many factories
C. can be used in many ways
D. is very important for factories

2. What is the writer mainly talking about in the passage?

A. Hot places and dry places
B. The ways of making fresh water from sea water
C. How to make good use of the sun
D. Water-making factories in different countries

3. The Symi factory ________.

A. is a fresh water-making factory
B. can be built everywhere
C. can make much fresh water at a time
D. does not need sunshine every day

4. Which is the best way for small and hot places to get fresh water?

A. Boiling or heating the sea water.
B. The way in hotter and drier places.
C. Symi's way.
D. Freezing the sea water in cold places.

5. Which of the following is wrong?

A. New ways are tried to get fresh water.
B. A lot of water can be made quickly by heating.
C. The best way is to get more fresh water with the least money.
D. Symi's way does not work in dry places.

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题型：单项选择题

——　Have you ever seen a whale alive?

——　Yes, I’ve seen ＿＿＿.

A．that　　

B．it

C．such　　　

D．one

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A．衰变现象说明电子是原予核的组成部分

B．波尔理论的假设之一是原子能量的量子化

C．放射性元素的半衰期与温度的变化无关

D．比结合能越小表示原子核中的核子结合得越不牢固

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