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Analysis:

The first question,

The correct answer is c,

Reason, it is estimated that the possibility of undertaking the guarantee responsibility is 80%, that is, "very likely", which meets the confirmation conditions of the expected debt. Because it guarantees 70% of the debt, it should bear 5100× 70% = 35.7 million yuan.

The second question:

Correct answer: C (or B)

Reason: The problem is not clear whether the enterprise is a general taxpayer or a small-scale taxpayer, which affects whether the VAT is deducted or included in the procurement cost. Therefore, I have two answers. If you are a general taxpayer, you should choose C, and its import value-added tax can be deducted. If it is a small-scale taxpayer, VAT will enter the cost and cannot be deducted, so you have to choose B.

The third question:

The correct answer is: c

Reason: foreign currency conversion difference =(8-7.8)× 100000 = 20000 yuan.

The fourth question:

The correct answer is: d

Reason:

Capitalized interest income = 3000× 8 %× 6/12-(3000-600 )× 0.5 %× 4-(3000-600-800 )× 0.5 %× 2 = 56.

If the project is abnormally interrupted for more than 3 months, capitalization will be suspended.

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