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一、单项选择题 1.根据《借款费用》会计准则规定,企业专门用于固定资产建造的借款利息,应当在固定资产( )进行资本化,计入固定资产成本。 A.竣工前 B.交付使用前 C.达到预定可使用状态前 D.符合资本化条件时 2.A公司在2001年12月被工商银行向法院提起诉讼,要求A公司归还银行贷款本息200万元,支付罚息30万元,诉讼费用5万元。A公司很可能败诉。则在12月31日时,A公司应确
I. Multiple choice questions 1. According to the “borrowing costs” accounting rules, the interest of a company that specializes in the construction of fixed assets shall be capitalized in fixed assets () and included in the cost of fixed assets. A. Before Completion B. Before Delivery C. Before Expected Availability D. In Accordance With Capitalization Conditions 2.A The Company was brought to the court by ICBC in December 2001 for A Company to repay 2 million of principal and interest of bank loans Yuan, pay 300,000 yuan penalty, litigation costs 50000 yuan. A company is likely to lose. Then on December 31, Company A should confirm