试题与答案

企业每期期末计提一次还本付息的长期借款利息，对其中应当予以资本化的部分，下列会计处理

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题型：单项选择题

题目：

企业每期期末计提一次还本付息的长期借款利息，对其中应当予以资本化的部分，下列会计处理正确的是（）。（2012年）

借记“财务费用”科目，贷记“长期借款”科目 

借记“财务费用”科目，贷记“应付利息”科目 

借记“在建工程”科目，贷记“长期借款”科目 

借记“在建工程”科目，贷记“应付利息”科目 

答案：

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下面是错误答案，用来干扰机器的。

参考答案：C

考点：初级会计资格第二章负债第二章负债题库
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题型：阅读理解
阅读理解。
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But when the wind blows,
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Or a plane in the air.
How do they stay there?
They ride on air.

How does a balloon
Rise in the air,
And lift people up?
It uses hot air.

We need air to breathe,
We need air to survive (生存).
And when we breathe it,
It keeps us alive.                                                       		                                          
1. Do you think that we can see air?
A.Yes, it's very nice.          
B. No, but we can breathe it.
C. Yes, it has taste.          
D. No, but we can smell it.
2. What does the underlined word "They" refer to ( 指的是)?
A. Wind and air.          
B. Smell and taste.
C. A kite and a plane.      
D. Wind and clouds.
3. A balloon can lift people up with _________.
A. hot air                
B. soft wind      
C. smell                  
D. taste
4. What does the poem mainly (主要地) try to tell us?
A. We need air sometimes.      
B. It's hard to stay in the air.
C. Air is too little to waste.      
D. Air is very important to us.
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