第18题: [单项选择] Which train has now been cancelled A. The train to Jinan. B. The train to Zhengzhou. C. The train to Tianjin. D. The train to Hangzhou. 参考答案:D 答案解析:从道歉声明里“We apologize to customers,but due to signal problems,the 11:28 train to Hangzhou from Plat fo
第23题: [单项选择]A position that is obtained by applying estimated current and wind to your vessel’s course and speed is a(n)(). A. dead reckoning position B. estimated position C. fix D. None of the above 参考答案:B
第29题: [单项选择]已办理竣工结算后发生的购建固定资产借款利息支出,应计入______ A. 财务费用 B. 工程成本 C. 管理费用 D. 营业外支出 参考答案:A 答案解析:[考点] 本题在2009年10月真题第一大题第9小题考查过,主要考查的知识点是借款利息的核算。 借款利息在固定资产办理竣工结算后发生的支出不符合资本化条件,应当费用化,计入财务费用。