【判断题】【消耗次数：1】
利息保障倍数的分母“全部利息费用”是指本期发生的全部应付利息，不仅包括计入利润表财务费用中的利息费用，还应包括计入资产负债表固定资产等成本的资本化利息。（ ）
①
对
②
错
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相关题目
【多选题】
下列各项中，应计入资产负债表中“应付利息”项目的是（ ）。
①
计提短期借款利息
②
计提到期一次还本付息的应付债券利息
③
计提的分期付息的应付债券利息
④
计提分期付息到期还本的长期借款利息
【多选题】
下列各项中，应列入资产负债表“应付利息”项目的有( )。
①
计提的短期借款利息
②
计提的一次还本付息的债券利息
③
计提的分期付息到期还本债券利息
④
计提的分期付息到期还本长期借款利息
【多选题】
下列对长期借款利息费用的会计处理，正确的是( )。
①
筹建期间的借款利息计入管理费用
②
筹建期间的借款利息计人长期待摊费用
③
日常生产经营活动的借款利息计入相关资产成本
④
符合资本化条件的借款利息计人相关资产成本
随机题目
【单选题】
They held a great party to ____their victory.
①
experience
②
celebrate
③
praise
④
respect
【单选题】
The __________ feelings are good for health.
①
negative
②
positive
③
special
④
specific
【单选题】
Like Christmas，Chinese Spring Festival is also a festival for family___________.
①
reunion
②
event
③
surprise
④
meeting
【单选题】
— _________________________— Thanks! Its very kind of you to invite me.
①
How are you？
②
Happy Mid-Autumn Festival！
③
Do you like this festival?
④
Would you like something to have？
【单选题】
Tom is hard-working, so its _____________ that he won the match.
①
no wonder
②
a pity
③
a surprise
④
a mystery
【单选题】
John was____ to the CFO of the company in China.
①
promoted
②
elected
③
chosen
④
asked
【单选题】
There is_______ coffee in this glass as in that one.
①
five times as many
②
five times as much
③
five times than
④
five times more
【单选题】
--I was quite surprised that I was elected as the chairman of the meeting.--________________________________
①
I think so.
②
You shouldnt surprise.
③
You are welcome.
④
You did an outstanding job and you really deserved it.