下列有关借款费用的会计处理,不正确的是()。 A.专门借款发生的利息费用,在资本化期

题型:单项选择题

问题:

下列有关借款费用的会计处理,不正确的是()。

A.专门借款发生的利息费用,在资本化期间内,应当全部计入符合资本化条件的资产成本,但仍需要计算借款资本化率

B.符合借款费用资本化条件的存货包括:如房地产开发企业开发的用于出售的房地产开发产品、机械制造企业制造的用于对外出售的大型机械设备等,这些存货需要经过相当长时间的建造或者生产活动才能达到预定可使用或者可销售状态

C.为购建或者生产符合资本化条件的资产而借入专门借款的,应当以专门借款当期实际发生的利息费用,减去将尚未动用的借款金额存入银行取得的利息收入或者进行暂时性投资取得的投资收益后的金额确定

D.专门借款产生的汇兑差额只有在资本化期间内才能予以资本化;而专门借款辅助费用只要在购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态之前发生的,发生时均可以资本化

考点:注册税务师非流动负债非流动负债题库
题型:单项选择题

A better plan was _____ by the headmaster.

A.put out

B.put away

C.put forward

D.put on

题型:单项选择题

信息匹配

阅读下列应用文及相关信息,并按照要求匹配信息.

首先请阅读下列几种学习英浯的方法:

A. Practice speaking as often as you can-even speaking to yourself is good practice.Try recording

yourself whenever you can.

B. It helps if you can learn with someone else.If you can persuade a friend or family member to study

with you, it will make you keep working.Agree times to meet and set goals for the week.And test each

other regularly.

C. Practice improvising (即兴的) ways of getting your meaning across, even if you don't know the exact

words or phrases.Think of things you might want to say whenever you have time.An example is the use

of tenses.Use facial expressions, hand movements, anything to get your meaning across.

D. Guesswork is important in learning a new language.When listening to recorded material, you aren't

expected to understand everything the first round.If you play the same piece several times, you will most

probably understand something new each time.Learn to make maximum (最大限度) use of all the clues (提示) you can pick up.

E. A wide vocabulary is the key to successful language learning, but don't try to learn too much

vocabulary at once.

F. If you are the person on the bus, street or restaurant asking how you can improve your English, you

are on the right track.The only way to improve your speaking is by speaking.Don't worry about a bad

accent or forgetting words or not being understood.

以下是学习者在学习英语中所遇到的闲难.请将这些困难与他们所对应的学习方法匹配起来.

1. Jack's vocabulary is very small.He is very anxious to improve his English.Therefore, he wants to

enlarge his vocabulary in a short time and tries his best to memorize new words as many as possible at a

time.

2. Margret's pronunciation is poor.And she doesn't know how to improve her pronunciation.She is very

worried and doesn't know what to do.

3. Alice has difficulty in understanding the meaning of the English text.So she looks up the new words in

the dictionary in order to understand everything.However, she made little progress in English.

4. Although Peter wants to communicate with people on the bus when he is on the way home, he is

afraid of being laughed at because of his poor accent.

5. Lynne can't express herself clearly in English because she sometimes forgets some key words and

doesn't know the tenses exactly.

题型:单项选择题

成品油质量计算的数据处理有哪些规定?

题型:单项选择题

国家统计数据以下列哪个机构公布的数据为准______

A.国务院 B.国家统计局 C.最先公布的部门 D.主管部门

题型:单项选择题

帽客

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