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问题 选择题

下列特点中,所谓“合金”必须具有的是

(1)具有金属特性   (2)通过熔合加工   (3)有两种或两种以上金属（或金属与非金属）  (4)铸造性很好

A．(1)(2)(3)

B．(1)(3)(4)

C．(2)(4)

D．(1)(4)

答案

答案：A

合金的定义：有两种或两种以上金属（或金属与非金属），通过熔合加工，具有金属特性的物质，所以，“合金”必须具有的是(1)(2)(3)，故选A。

阅读理解
阅读理解。
Name: Sara
Age: 14
Class: Junior 3
Student's progress report:
     My exam results are good in all subjects and I am very pleased about this because I did
a lot of revision. My best results were in my favorite subjects, physics and chemistry, I
know I am good at them and I enjoy dong scientific experiments.
Teacher's report:
     Sara is an intelligent, hardworking student with an excellent attitude (态度) to her
school work. She is quite shy and should be encouraged to join school clubs and after
school  activities.
Name: Steve
Age:15
Class: Junior 3
Student's progress report:
     I am happy because my exam results are a lot better than they were last term. I love
computers and computer games and my best grades were in Information Technology. I
would love to be a computer programmer but I don't know if I'm clever enough. But I would
like to do work with computers. The other thing I'm really interested in is languages. I enjoy
learning English and find translation quite easy.
Teacher's report:
     Steve is a lively and popular student who has made much progress this term. However,
he needs to be more serious and organized if he wants to become a computer programmer.
He should get good results in math. Steve's English has improved a lot. Perhaps he should
consider becoming an English teacher.
1. Who did a lot of work for the exams?
A. Sara.
B. Steve.
C. Both.
2. Sara enjoys _________.
A. playing computer games
B. doing scientific experiments
C. learning English
3. The teacher thinks Steve needs to _________.
A. improve his math
B. learn English better
C. play more computer games
4. In the teacher's opinion, Steve should be _________.
A. a scientist
B. an English teacher
C. a computer programmer

5. Which of the following activities is the most suitable to improve Sara?

A. Playing computer games.
B. Watching TV.
C. Playing basketball.
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问答题

2005年12月18日，新新公司与境外乙公司签订了-份大型电子设备的融资租赁合同。有关情况如下：
(1)租赁日为2005年12月31日，租赁期3年，租金分别于2006～2008年年末支付l000万美元，租赁期满，该设备的预计残值为o，新新公司未提供担保，未担保余值为0。
(2)该设备于2005年12月31日运抵新新公司，当日投人使用。新新公司固定资产采用直线法计提折旧；未确认融资费用采用实际利率法摊销；新新公司年末-次确认融资费用并计提折旧。
(3)租赁合同规定的利率为年利率6%。假定该设备为全新设备，起租日该设备的原账面价值为2700万美元，预计使用年限3年。2008年12月31日，新新公司将设备归还乙公司。
(4)2007年8月发生该设备维修费20万美元，全部用银行存款支付。支付时的市场汇率为＄1=￥8.1。
(5)2007午12月31日，在检查该设备的可收回情况时发现，由于市场不景气，该设备生产的产品销售量严重下降，预计2008年该设备的现金流量为7420万元，折现率为6%。
(6)新新公司外币业务采用发生时的市场汇率进行折算，按年计算汇兑损益。已知2005～2008年各年末的市场汇率分别为＄1＝￥8.2， ＄1＝￥8， ＄1＝￥7.8， ＄1＝￥7.5。
[要求]
(1)计算2005年12月31日融资租入设备的入账价值，并编制租人固定资产的会计分录。
(2)计算2006～2008年应摊销的未确认融资费用(假设应付租金按租入资产时的汇率折算)；编制2006年摊销未确认融资费用、支付租金和计提折旧的会计分录。
(3)编制2007年支付维修费、摊销未确认融资费用、支付租金和计提折旧的会计分录。
(4)确定2007年末该设备的可收回金额，计算应计提的减值准备，并编制计提减值的会计分录。
(5)编制2008年摊销未确认融资费用、支付租金、计提折旧和归还固定资产的会计分录。
(6)计算长期应付款(美元户)在2006～2008年发生的汇兑损益，并编制2008年有关汇兑损益的会计分录。(计算结果保留小数点后两位)
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