大海公司是我国境内注册的一家股份有限公司，其80%的收入来自于国内销售，其余收入来自于出口销售；生产产品所用原材料有70%需要从国内购买，出口产品和进口原材料通常以美元结算。2012年12月31日的市场汇率是1美元=7.8元人民币。外币交易采用业务发生时的即期汇率折算。

2012年12月31日注册会计师在对大海公司2012年度的财务报表进行审计时，对大海公司的下列会计事项提出疑问：

（1）大海公司选定的记账本位币为人民币。

（2）3月10日大海公司签订合同，接受国外某投资者的投资，合同约定汇率为1美元=7.6元人民币。3月18日实际收到该项投资款5000万美元，当时的市场汇率为1美元=7.65元人民币。大海公司进行的账务处理是：

借：银行存款——美元户38250（5000×7.65）

贷：实收资本38000（5000×7.6）

财务费用250

（3）12月1日，大海公司将200万美元兑换成人民币存入银行，当日的市场汇率是1美元=7.65元人民币，银行的买入价是1美元=7.62元人民币。大海公司进行的会计处理是：

借：银行存款——人民币户1524（200×7.62）

贷：银行存款——美元户1524（200×7.62）

（4）12月5日购入A公司发行的股票1000万股作为可供出售金融资产，每股支付价款8美元，另支付交易费用50万元人民币，当日的市场汇率是1美元=7.7元人民币。12月31日，A公司的股票的市场价格为每股11美元。大海公司在2012年12月31日进行的账务处理是：

借：可供出售金融资产——公允价值变动24150

贷：资本公积——其他资本公积23050

财务费用——汇兑损益1100

要求：根据上述资料，不考虑其他因素的影响，判断大海公司的处理是否正确，如果不正确请说明理由，并编制正确的会计分录。

（答案中的金额单位用万元表示）

第二部分非选择题部分（共40分）

第四节：任务型阅读 (共5小题；每小题2分, 满分10分)

One thing Britain is famous for is pubs, and no trip to the UK would be complete without a visit to one of the thousands of pubs across the country.

Pubs play an important role in the social structure of the country. They are places where all ages and social classes mix to talk, do business, or just spend a couple of quiet hours before heading home in the evening.

There are many different types of beer available in pubs. Traditional British beer is called bitter or ale, and is usually served at room temperature. As a result, the British are famous for their “warm beer”! If you prefer a cold beer, ask for lager. This beer is a light yellow in color whereas(而) bitter is a darker brown. All beers are served as pints(500ml) or halves(250ml). To order, you need to ask for a pint or half, and then name the beer. So, you could say, “__________.”

Wine, red or white, is normally available in all pubs, as are spirits such as whisky, gin or vodka.

It is not, however, necessary to drink alcohol. Non-alcoholic drinks are called soft drinks. You can have juice, lemonade or cola, among others.

If you visit a pub in a group, it is important to pay for your “round”. This means that you buy a drink for everyone in your group. Not buying your round is a big social mistake! Remember that you need to order and pay for your drinks at the bar.  

So, follow these tips if you want to get the most out of visiting a pub, and, “cheers！”

51. What’s the best title of the passage? (within 5 words)

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52. Translate the underlined sentence in the second paragraph into Chinese.

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53. Please fill in the blank in the third paragraph with proper words or phrases to complete the sentence. (within 8 words)

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54. If you are in a pub, as a high school student, what would you like to drink? Why?

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55. Which sentence in the passage has the similar meaning to the following one?

If you don’t buy a drink for everyone in your group, you are socially wrong.

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