A公司为建造厂房于2007年4月1日从银行借入4000万元专门借款,借款期限为2年,

题型:单项选择题

问题:

A公司为建造厂房于2007年4月1日从银行借入4000万元专门借款,借款期限为2年,年利率为6%,不考虑借款手续费。该项专门借款在银行的存款利率为年利率3%,2007年7月1日,A公司采取出包方式委托B公司为其建造该厂房,并于当日预付了2000万元工程款,厂房实体建造工作于当日开始。该工程因发生施工安全事故在2007年8月1日至11月30日中断施工,12月1日恢复正常施工,至年末工程尚未完工。该项厂房建造工程在2007年度应予资本化的利息金额为( )万元。

A.40

B.90

C.120

D.30

考点:注册会计师会计注册会计师会计83
题型:单项选择题

If a snake bites you, take a photo with your mobile phone! It save your life. This is the surprising advice of a British cook. One day Henry Jackson was working in a restaurant kitchen. He picked up a dish from a table, and suddenly a snake appeared and bit him on the hand. A few days earlier, the snake came to the restaurant from Asia in a box of bananas. It climbed out of the box and hid under the dish. “ I tried to pick it up and it bit me. I threw it away, but it landed in the fridge. So I closed the door.” Jackson said. Anyway, Jackson was cool and he took a photo of the snake with his mobile phone. Soon his hand began to ache and he went to hospital. Then his chest began to hurt. Doctors couldn't say what was wrong because they didn't know what kind of snake it was.

Then Jackson remembered his mobile phone photo. The doctors sent it to London Zoo. When they knew the kind of snake, they could give Jackson the right medicine, and he left hospital the next day. “ So my advice is this: If a snake bits you, pick up your phone. Take its photo first and then call the hospital. Show the photo to the doctors,” suggests Mr. Jackson. “ Oh, and if the snake doesn't smile for its photo, don't worry!”

小题1: When the snake bit Mr. Jackson, it was        .

A.hiding in a box of bananas

B.climbing out of a box of bananas

C.lying under a dish

D.climbing into the fridge小题2:Mr. Jackson threw the snake away probably because        .

A.he was surprised

B.he wanted to get a better photo

C.his chest began to hurt

D.the fridge door was open小题3:Mr. Jackson closed the fridge door so that        .

A.he could take a photo

B.the snake couldn't go back to the zoo

C.the snake became cool

D.he was safe from the snake小题4:The doctors gave Mr. Jackson the right medicine when        .

A.London Zoo told them what kind of snake it was

B.Mr. Jackson sent the photo to the hospital

C.he left hospital the next day

D.the snake bit him小题5:The text tells us if we are in danger and have a phone with us, it will help us to do       thing.

A.one

B.two

C.three

D.four

题型:单项选择题
有外形相同的球分装三个盒子,每盒10个.其中,第一个盒子中7个球标有字母A、3个球标有字母B;第二个盒子中有红球和白球各5个;第三个盒子中则有红球8个,白球2个.试验按如下规则进行:先在第一号盒子中任取一球,若取得标有字母A的球,则在第二号盒子中任取一个球;若第一次取得标有字母B的球,则在第三号盒子中任取一个球.如果第二次取出的是红球,则称试验成功,那么试验成功的概率为(  )
A.0.59B.0.54C.0.8D.0.15
题型:单项选择题

请根据以下资料回答下列问题:


分析师收集了同一行业的两家公司的数据,如下表:
(单位:万元)
公司甲 公司乙
营业收入 500 900
利息费用 5 0
利润总额 40 100
所得税费用 10 40
净利润 30 60
资产总额 250 300
负债总额 100 50
股东权益 150 250

下列关于公司甲和乙的净资产收益率的比较,正确的是______。

A.公司乙的净资产收益率高,原因是资产管理效率高和盈利能力强
B.公司甲的净资产收益率高,原因是财务杠杆高和盈利能力强
C.公司乙的净资产收益率高,原因是权益乘数较高
D.公司甲的净资产收益率高,原因是财务杠杆高和盈利能力强

题型:单项选择题

寄生虫生活史

题型:单项选择题

在计算机中,内存储器的容量是以______为单位计算的。

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