问题 阅读理解

阅读理解。

     American schools are quite different from those in China. In America, at the beginning of the term,

students must select their courses and teachers first. While in China students usually have no chances to

select their courses and teachers.

     Selecting is very important for your grades in America. So at the first term, don't select too many

courses, 4. or you'll feel very nervous and it may influence your study. Then you have to ask for some

teaching plans. There is some information about subjects, time arranging, marks and textbooks. At the

same time, you must choose the teachers. Different teachers have different teaching methods. If the teacher

is called "killer" by the last grade, many students will give up choosing him. Because this kind of teacher

will leave too much homework, too many exams and give too low grades.

     There is another thing after you select the course and the teacher. How to buy textbooks makes each

student feel hard. The textbooks in America are very expensive. Each copy is about $30-50. In order to

save money, many students buy some used textbooks, and some students usually borrow textbooks from

the school library. You must get enough ready before class. In class, discussing is very important. 5. 老师

鼓励你提出问题或展示你自己的观点。 They don't usually ask you to sit well. Instead they allow you to

sit or stand everywhere you like. They don't give you much homework to do. You can learn some knowledge

and do exercises by yourself. So in American schools, you must do almost all things yourself.

1. At the beginning of the new term, American students have to ask

    for some teaching plans and get their textbooks ready besides __________.

2. The teacher __________ will always leave too much homework,

    too many exams and give too low grades.

3. 根据文章内容回答问题。

   Why do many students in America buy used textbooks?

    ____________________________________________

4. 请将文中黑体字译成汉语。

    ____________________________________________

5. 请将画线句子译成英语。

    ____________________________________________

答案

1. selecting (their / the) course(s) and (the) teacher(s).

2. called / named killer / who is called / named killer

3. Because the textbooks in America are very expensive. / Because they want to save money.

    / (In order) to save money.

4. 否则你会感觉很紧张并且有可能影响你的学习。

5. The teacher encourages you to ask/ raise questions or show your own opinions / ideas.

(答案不唯一)

问答题 简答题

甲公司为境内注册的上市公司,外币业务采用交易发生日的即期汇率折算。2010年有关业务如下。(1)甲公司30%的收入来自于出口销售,其余收入来自于国内销售;生产产品所需原材料有30%需进口,出口产品和进口原材料通常以欧元结算。2010年9月30日外币科目余额为:

(2)甲公司拥有乙公司80%的股权。乙公司在美国注册,在美国生产产品并全部在当地销售,生产所需原材料直接在美国采购。

(3)2010年第四季度发生下列业务。①甲公司出口一批产品,价款为2000万欧元,货款尚未收到。交易日欧元与人民币的即期汇率为1:8.8。②进口一批原材料,价款1500万欧元尚未支付,原材料已经入库。不考虑进口关税和增值税。交易日欧元与人民币的即期汇率为1:8.82。

(4)甲公司将乙公司外币报表折算为人民币表示时产生的外币财务报表折算差额为600万元。

(5)2010年末,甲公司对应收乙公司款项2000万美元并无收回计划,实质上已经构成对被投资单位净投资。(6)2010年12月31日欧元与人民币的汇率为1:8.78;2010年12月31日美元与人民币的汇率为1:6.75。假定不考虑其他因素,

要求:(1)根据上述资料确定甲公司和乙公司采用的记账本位币,并说明理由。

(2)计算甲公司2010年第四季度期末因汇率变动产生的汇兑收益。

(3)编制甲公司2010年末与合并报表有关的外币业务的抵销分录,并计算合并报表中因外币报表折算差额影响其他综合收益列示的金额。

单项选择题