审计专业相关知识精讲班第34讲作业卷（The audit professional knowledge intensive class 34, homework volume）.doc

审计专业相关知识精讲班第34讲作业卷（The audit professional knowledge intensive class 34, homework volume） 1. Single topic: 1. In the following items, it is () that it is not the borrowing expense. A. Exchange losses incurred in foreign currency borrowing B. The commitment fee incurred during the loan C. Discounts on the issuance of corporate bonds D. Amortization of the premium of issuing company bonds A B C D Your answer: standard answer: c Your score is 0, so your score is 0 Analysis: the amortization of the issuance of corporate bonds is the cost of borrowing -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- 2, a joint stock limited company to build a certain fixed assets on December 1, 2005 at par, a three-year debt servicing company bonds bonds face value of 120 million yuan (not consider debt issuance costs), par at an annual rate of 3%. This fixed asset is built using a package approach. In 2006, the construction of the fixed assets of the company was listed as follows: 1 January, the construction of the project and payment of the project progress payment of 11.17 million yuan; Payment of the project progress payment of 10 million yuan on April 1; April 19 solstice August 7, due to the construction quality and safety inspection shutdown; Restarts on August 8; The payment of the project was RMB 15.99 million on September 1. Assume that borrowing costs capitalization amount is calculated on year, calculated at 30 days a month, not related to the construction of the fixed assets of other borrowing, the 2006 annual co., LTD., shall be recorded into the cost of the fixed assets to build the interest expense amount of ten thousand yuan (). A. 37.16 B. 52.95 72 C. 360 D. A B C D Your answer: standard answer: d Your score is 0, so your score is 0 Analysis: the interest expense on the construction