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【多选题】
甲公司2015年10月1日为购建生产用厂房从银行借入长期借款一笔,借款本金为1000万元,甲公司支付相关手续费10万元,实际取得价款990万元;已知该长期借款的票面年利率为4%,实际年利率为4.5%,三年期,到期一次还本付息。A.
司该建造厂房的工程自2015年7月1日开工，开工时支付相关工程款200万元，领用原材料80万元，领用自产产品500件；10月1日，支付工程款300万元，支付工程人员工资50万元。至2015年年末，该工程预计完成60%。
B.
16年度，领用原材料20万元，领用自产产品300件。3月末厂房已达到预定可使用状态，甲公司支付工程人员工资50万元、支付工程尾款200万元。
C.
条件：甲公司为增值税一般纳税人，适用的增值税税率为17%；其自产产品的成本为800元/件，市场售价为1000元/件。
D.
：根据上述资料，不考虑其他因素，回答下列问题。（计算结果保留两位小数）
E.
）下列有公司长期借款的处理中，恰当的是（ ）。
F.
该长期借款的入账价值为990万元
G.
取得借款支付的相关手续费反映在“长期借款——利息调整”科目中
H.
长期借款的借款利息应计入财务费用
I.
长期借款的借款利息在厂房建造期间，应计入厂房成本
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【单选题】There are two types of costs associated with production: ____ costs that require monetary payments, and ____ costs that do not.
A.
implicit; accounting
B.
accounting; explicit
C.
implicit; explicit
D.
explicit; implicit
【单选题】What tool have project managers come to use to identify all of the costs associated with a project. A . A bill of materials B . A Gantt chart C . An arrow diagram network.
D.
. A work breakdown structure.
E.
. B and C only.
【单选题】It was the worst tragedy in maritime (航海的) history, six times more deadly than the Titanic. When the German cruise ship Wilhelm Gustloff was hit by torpedoes (鱼雷) fired from a Russian submarine in the...
A.
It was attacked by Russian torpedoes.
B.
Most of its passengers were frozen to death.
C.
Its victims were mostly women and children.
D.
It caused the largest number of casualties.
【单选题】The costs associated with natural disasters are increasing rapidly. As a result, officials in government and industry have focused more attention on disasters and their effects. The White House Office...
A.
great loss suffered by commercial companies.
B.
government's increased attention on disasters.
C.
individual awareness to natural disasters.
D.
more funds to support the prediction research.
【单选题】What conclusion can you reach according to the passage?
A.
Smoking is usually associated with poverty.
B.
Smoking is not as unhealthy as it seems.
C.
Smoking is the students’ best pastime.
D.
Cambridge ranks No. 1 in smoking in Britain, with an average resident here smoking 25 cigarettes a day.
【单选题】It was the worst tragedy in maritime history, six times more deadly than the Titanic. When the German cruise ship Wilhelm Gustloff was hit by torpedoes fired from a Russian submarine in the final wint...
A.
It was attacked by Russian torpedoes.
B.
Most of its passengers were frozen to death.
C.
Its victims were mostly women and children.
D.
It caused the largest number of casualties.
【简答题】根据音值组合法填写拍号
【单选题】It was the worst tragedy in maritime (航海的) history, six times more deadly than the Titanic. When the German cruise ship Wilhelm Gustloff was hit by torpedoes (鱼雷) fired from a Russian submarine in the...
A.
It was attacked by Russian torpedoes.
B.
Most of its passengers were frozen to death.
C.
Its victims were mostly women and children.
D.
It caused the largest number of casualties.
【单选题】Questions 31～35 are based on the following passage. It was the worst tragedy in maritime （航海的） history, six times more deadly than the Titanic. When the German cruise ship Wilhelm Gustloff was hit by ...
A.
It was attacked by Russian torpedoes.
B.
It caused the largest number of casualties.
C.
Most of its passengers were frozen to death.
D.
Its victims were mostly women and children.
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