甲公司为建造固定资产于2011年1月1日借入3年期、年利率为7%的专门借款5400万元.此外,甲公司在建造固定资产过程中,于2011年11月1日借入一般借款2700万元,期限2年,年利率为6%.甲公司无其他借款.该工程于当年1月1日开始建造,发生工程支出4800万元,11月1日发生工程支出2400万元,12月1日发生工程支出2000万元,年末工程尚未完工.甲公司2011年一般借款利息资本化的金额为()万元.
【正确答案】D【答案解析】单位:万元支出累计支出占用了一般借款2011年1月1日48004800—2011年11月1日2400720018002011年12月1日20009200900(注:不得超过一般借款额)占用一般借款的累计支出加权平均...
Cross-cultureUnderstandingonBusinessWeliveinaglobalvillage,buthowwelldoweknowandunderstandthecross-cultureonbusiness?MaybeweassumethatthewidespreadunderstandingofEnglishlanguagemeansacorrespondingunderstandingofEnglishcustoms.However,itmightnotbenecessarilythecase.Ifwewanttohavegoodbusiness,wemusthavethecross-cultureunderstandingonbusiness.Herearesometipsforyoutopayattentionto:1.EyeContactInmanyWesterncountries,includingtheUnitedStates,apersonwhodoesnotmaintain“goodeyecontact”isregardedasbeingslightlysuspicious.Americansunconsciouslyassociatepeoplewhoavoideyecontactasunfriendly,insecure,untrustworthy,inattentiveandimpersonal.However,incontrast,Japaneseadultslowertheireyeswhenspeakingtoasuperior,agestureofrespect.InThailandyoushouldclaspyourhandstogetherandloweryourheadandyoureyeswhenyougreetsomeone.LatinAmericanculture,aswellassomeAfricancultures,suchasNigeria,havelongerlookingtime,butprolongedeyecontactfromanindividualoflowerstatusisconsidereddisrespectful.IntheUS,itisconsideredrudetostare–regardlessofwhoislookingatwhom.Incontrast,thepoliteEnglishmanistaughttopaystrictattentiontoaspeaker,tolistencarefully,andblinkhiseyestoletspeakerknowheorshehasbeenunderstoodaswellasheard,whileinPakistanyoumustn’twinkforit’soffensive.2.TimeofArrivalImagineyouhavemadeanappointmentatthreeo’clock.Whattimeshouldyouexpectyourforeignbusinesscolleaguestoarrive?Ifthey’reGerman,they’llberightontime.Ifthey’reAmerican,they’llprobablybe15minutesearly.Ifthey’llbeBritish,they’llbe15minuteslateandyoushouldallowuptoanhourfortheItalians.3.AtMealandDrinkingTimeTheBritisharehappytohavebusinesslunchanddiscussbusinessmatterswithadrinkduringthemeal;theJapaneseprefernottoworkwhileeating.Lunchisatimetorelaxandgettoknowoneanother,andtheyrarelydrinkatlunchtime.TheGermansliketotalkbusinessbeforedinner.However,incontrast,theFrenchliketoeatfirstandtalkafterwards.Theyhavetobewellfedandwateredbeforetheydiscussanything.Andyoushouldn’tsitdowninacaféuntilyou’veshakenhandswitheveryoneyouknowinFrance.InRussiayoumustmatchyourhostsdrinkfordrink,ortheywillthinkyouareunfriendly;inAmericayoushouldeatyourhamburgerwithbothhandsandasquicklyasyoucan.Youshouldn’ttrytohaveaconversationuntilitiseaten;intheMiddleEastyoumustneverusethelefthandforeating,drinking,smokingorgreeting.Also,youshouldtakecarenottoadmireanythinginyourhost’shome.Theywillfeelthattheyhavetogiveittoyou.Thereareothersuggestionsoncross-cultureunderstandingonbusinessthatmighthelpyouwithyourbusiness.Onlyafewhavebeenmentionedhere.Beforeyougotoacountryonbusiness,youshouldhavetolearnsomethingmoreaboutherculture.WheninRome,doastheRomansdo.Choosethebestanswerforthefollowingquestions.5)Whichnationalityistheleastpunctualaccordingtothetext?
以下程序的输出结果是ls1=[1,2,3,4,5]ls2=[3,4,5,6,7,8]cha1=[]foriinls2:ifinotinls1:cha1.append(i)print(cha1)