问题 单项选择题

甲公司持有在境外注册的乙公司l00%股权,能够对乙公司的财务和经营政策实施控制。甲公司以人民币为记账本位币,乙公司以港币为记账本位币,发生外币交易时甲公司和乙公司均采用交易日的即期汇率进行折算。

(1)20×9年10月20日,甲公司以每股2美元的价格购入丙公司B股股票20万股,支付价款40万美元,另支付交易费用O.5万美元。甲公司将购入的上述股票作为交易性金融资产核算,当日即期汇率为l美元=6.84元人民币。20×9年12月31目,丙公司B股股票的市价为每股2.5美元。

(2)20×9年12月31日,除上述交易性金融资产外,甲公司其他有关资产、负债项目的期末余额如下:

上述长期应收款实质上构成了甲公司对乙公司境外经营的净投资,除长期应收款外,其他资产、负债均与关联方无关。20×9年12月31日,即期汇率为1美元=6.82元人民币,1港元=0.88元人民币。

要求:

根据上述资料,不考虑其他因素,回答问题。

上述交易或事项对甲公司20×9年度合并营业利润的影响是()。

A.57.82万元

B.58.06万元

C.61.06万元

D.63.98万元

答案

参考答案:C

解析:上述交易或事项对甲公司20×9年度合并营业利润的影响=-0.5×6.84+(2.5×20×6.82-40×6.84)-5.92+(1323-1500×0.88)=61.06(万元)。

阅读理解

根据短文内容,从短文后的选项中选出能填入空白的最佳选项。选项中有两项为多余选项。

How to prepare a lecture

Being invited to give a lecture is an honor.It means that people regard you as an authority on a given field, subject, or issue.It means you are worth listening to.小题1:  You have to make sure your lecture is interesting, and full of wisdom, from which the audience can take valuable insights.This is why it is important for you to prepare your lecture well.

1.Think of a good topic.

You most likely will be assigned to talk about a certain topic.If that's the case, you only need to make an outline and do some research.But in some cases, you will have to think of your own topic.Although it gives you more freedom to do it, thinking of a topic can be tricky. 小题2:  Or pick a topic that is timely and socially relevant.

2.Make an outline for the lecture.

Start by listing down the points that you will discuss, and then fill in each point with subpoints.If necessary, make a research about your topic.小题3: But if in so doing you end up with a very long outline, figure how you can shorten the topic or cut where cutting is needed.

3. 小题4:

Statistics, figures, medical information, historical accounts, and similar information should all be checked and it will save your credibility as an authority on the subject you are talking about.

4.Add humor.

Don't engage your audience in a dragging soliloquy (独白). 小题5: Humor will interest your audience.Of course, make sure the elements in your lecture are in line with your main topic and are not nonsense, racial, and offensive jokes.

A.Check your lecture for accuracy.

B.Giving a lecture is challenging, though.

C.If necessary, provide your contact information, such as an email address or blog site.

D.Instead, make your audience smile, or burst into laughter at certain points in your discussion. E.To make it easier, consider what will interest your audience.

F.It should summarize your whole talk in one sentence.

G.Don't be afraid of exploring the topic, as this will allow you to discover other points that need discussion.

多项选择题