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【单选题】
Leclerc Co has borrowed $2.4 million to finance the building of a factary. Construction is expected to take two years. The loan was drawn down on 1 January 20X9 and work began on 1 March 20X9. $1 million of the loan was not utilised until 1 July 20X9 so Leclerc was able to invest it until needed.Leclerc Co is paying 8% on the loan and can invest surplus funds at 6%.Calaulate the borrowing costs to be capitalised for the year ended 31 December 20X9 in respect of this project.
A.
$140,000
B.
$192,000
C.
$100,000
D.
$162,000
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参考答案：
举一反三
【单选题】Pebworth Co acquired an item of plant under a lease on 1 April 20X7. The present value of the future lease payments and the carrying amount of the right-of -use asset was $15,462,000 and three rental ...
A.
$1,236,900
B.
$4,329,300
C.
$6,000,000
D.
$6,390,900
【单选题】The company recognises revenue on the basis of the costs completed as a proportion of the final contract value. The client gains the use of the asset during its construction.The following details appl...
A.
$8,400
B.
$48,000
C.
$6,000
D.
$50,400
【单选题】下列说法正确的是( )
A.
串联超前校正可以使系统幅值穿越频率下降,获得足够的相位裕量
B.
在系统中串联PD调节器,能影响系统开环幅频特性的高频段
C.
PI控制是一种相位超前校正方式
D.
相位超前校正装置的奈奎斯特曲线是45°弧线
【单选题】Flute Co undertakes drilling activities and has a widely publicised environmental policy stating that it will incur costs to restore land to its original condition once drilling activities have been c...
A.
$2.4 million
B.
$3.0 million
C.
$2.29million
D.
$2.21 million
【单选题】A cash-gennerating unit comprises the following assets: $'000Building 700Plant and equipment ...
A.
$597,000
B.
$577,000
C.
$594,000
D.
$548,000
【单选题】下列说法正确的是（ ）
A.
ext3和ext2的磁盘结构不一样
B.
ext3对比ext2增加了日志功能
C.
ext3是在ext2的基础上开发的
D.
ext3不兼容ext2
【多选题】下列说法正确的是
A.
由同种元素组成的双原子分子，一定是非极性分子
B.
非极性分子中的化学键一定都是非极性键
C.
由同种元素组成的多原子分子，不一定是非极性分子
D.
由极性键构成的分子不一定是极性分子
【单选题】下列说法中正确的是
A.
极性分子之间的作用力称为取向力。
B.
色散力紧存在于非极性分子之间。
C.
相对分子质量小的物质，其熔点、沸点也可能会高于相对分子质量大的物质。
D.
诱导力紧存在于极性分子与非极性分子之间。
相关题目：
【单选题】Pebworth Co acquired an item of plant under a lease on 1 April 20X7. The present value of the future lease payments and the carrying amount of the right-of -use asset was $15,462,000 and three rental ...
A.
$1,236,900
B.
$4,329,300
C.
$6,000,000
D.
$6,390,900
【单选题】The company recognises revenue on the basis of the costs completed as a proportion of the final contract value. The client gains the use of the asset during its construction.The following details appl...
A.
$8,400
B.
$48,000
C.
$6,000
D.
$50,400
【单选题】下列说法正确的是( )
A.
串联超前校正可以使系统幅值穿越频率下降,获得足够的相位裕量
B.
在系统中串联PD调节器,能影响系统开环幅频特性的高频段
C.
PI控制是一种相位超前校正方式
D.
相位超前校正装置的奈奎斯特曲线是45°弧线
【单选题】Flute Co undertakes drilling activities and has a widely publicised environmental policy stating that it will incur costs to restore land to its original condition once drilling activities have been c...
A.
$2.4 million
B.
$3.0 million
C.
$2.29million
D.
$2.21 million
【单选题】A cash-gennerating unit comprises the following assets: $'000Building 700Plant and equipment ...
A.
$597,000
B.
$577,000
C.
$594,000
D.
$548,000
【单选题】下列说法正确的是（ ）
A.
ext3和ext2的磁盘结构不一样
B.
ext3对比ext2增加了日志功能
C.
ext3是在ext2的基础上开发的
D.
ext3不兼容ext2
【多选题】下列说法正确的是
A.
由同种元素组成的双原子分子，一定是非极性分子
B.
非极性分子中的化学键一定都是非极性键
C.
由同种元素组成的多原子分子，不一定是非极性分子
D.
由极性键构成的分子不一定是极性分子
【单选题】下列说法中正确的是
A.
极性分子之间的作用力称为取向力。
B.
色散力紧存在于非极性分子之间。
C.
相对分子质量小的物质，其熔点、沸点也可能会高于相对分子质量大的物质。
D.
诱导力紧存在于极性分子与非极性分子之间。
参考解析：
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