问题 问答题

甲股份有限公司(本题下称“甲公司”)外币业务采用当日市场汇率进行折算,按季核算汇兑差额。2009年3月31日有关外币账户余额如下:

项目外币金额(万美金)折算汇率折算人民币金额(万元)
银行存款(借方)10007.007000
应收账款(借方)3007.002100
长期借款(贷方)20007.0014000
应付利息(贷方)307.00210
长期借款2000万美元,系2007年10月借入的专门用于建造某生产线的外币借款,借款期限为24个月,年利率为6%,按季计提利息,每年1月和7月支付半年的利息。该生产线于 2007年11月开工,至2009年3月31日,该生产线正处于建造过程之中, 已使用外币借款 1200万美元,2009年第2季度该笔专门借款的利息收入为12万美元。预计将于2009年12月完工。假定不考虑借款手续费。
2009年4月至6月,甲公司发生如下外币业务
(假定不考虑增值税等相关税费):
(1)4月1日,为建造该生产线进口一套设备,并以外币银行存款100万美元支付设备购置价款。设备于当月投入安装。当日市场汇率为1美元=6.90人民币元。
(2)4月20日,将100万美元兑换为人民币,当日银行美元买入价为1美元=6.80人民币元,卖出价为1美元=6.90人民币元。兑换所得人民币已存入银行。当日市场汇率为1美元=6.85人民币元。
(3)5月10日,以外币银行存款向外国公司支付生产线安装费用60万美元。当日市场汇率为 1美元=6.70人民币元。
(4)5月15日,收到第1季度发生的应收账款200万美元。当日市场汇率为1美元=6.70人民币元。
(5)6月20日,向美国某公司销售A商品,售价为200万美元,未收款,A商品的成本为1000万元。当日市场汇率为1美元=6.60人民币元。
(6)6月30日,计提外币专门借款利息。假定外币专门借款应计利息通过“应付利息”科目核算。当日市场汇率为1美元=6.60人民币元。
要求:

计算2009年第2季度计入在建工程和当期损益的汇兑差额。

答案

参考答案:

解析:计算2009年第二季度计入在建工程和当期损益的汇兑差额 ①计入在建工程的汇兑差额 长期借款:2000×(7.00-6.60)=800(万元,借方) 应付利息:30×(7.00-6.60)+30×(6.60-6.60)=12(万元,借方) 计入在建工程的汇兑净收益=800+12=812(万元) ②计入当期损益的汇兑差额 银行存款汇兑损益:(1000-100-100-60+200+12)×6.60-(7000-690-685-402+1340+79.2)=-359(万元) 应收账款汇兑损益:(300-200+200)×6.60-(2100-1400+1320)=-40(万元)计入当期损益的汇兑损失=359+40+5+60=464(万元)

选择题
阅读理解

阅读理解

     My dad loved pennies, especially those with the elegant stalk(茎) of wheat curving around each side

of the ONE CENT on the back. Those were the pennies he grew up with during the Depression(大萧条). 

     As a kid, I would go for walks with Dad, spying coins along the way-a penny here, a dime(一角硬币) there. Whenever I picked up a penny, he'd ask, "Is it a wheat?" It always thrilled him when we found one

of t  hose special coins produced between 1909 and 1958, the year of my birth.

     One gray Sunday morning in winter, not long after my father's death in 2002, I was walking down Fifth Avenue, feeling bereft. I found myself in front of the church where Dad once worked. I was warmly shown in and led to a seat. Hearing Dad's favorite "A Mighty Fortress Is Our God", I burst into tears. We'd sung

that at his funeral.

     After the service, I shook the pastor's(牧师) hand and stepped onto the sidewalk-and there was a

penny. I bent to pick it up, turned it over, and sure enough, it was a wheat. A 1944, a year my father was

serving on a ship in the South Pacific.

     That_started_it. Suddenly wheat pennies began turning up on the sidewalks of New York everywhere. I got most of the important years: his birth year, my mom's birth year, the year he graduated from college,

the year he met my mom, the year they got married, the year my sister was born. But alas, no 1958 wheat penny-my year, the last year they were made.

     The next Sunday, after the service, I was walking up Fifth Avenue and spotted a penny in the middle

of a crossing. Oh, no, it was a busy street;cabs were speeding by-should I risk it? I just had to get it.

     A wheat! But the penny was worn, and I couldn't read the date. On arriving home, I took out my

glasses and took it to the light. There was my birthday!

     I found 21 wheat pennies on the streets of Manhattan in the year after my father died, and I don't think that's a coincidence.

1. The writer's father loved pennies with wheat because ________.

A. when he first saw it, he began to love it

B. when he saw the wheat, he thought of his time during the Depression

C. when he was young, he had a lot of pennies with wheat

D. when he was a child, he never got a coin with wheat

2. The underlined word "bereft"(in Para.3) means ________.

A. alone  

B. disappointed

C. upset  

D. discouraged

3. Which of the following statements about the author is NOT true?

A. He was born in 1958.

B. He went to church because of his father.

C. He once worked in a church.

D. He knew the church well.

4. The underlined sentence (in Para.5) suggests ________.

A. the author's father began to serve on a ship

B. the author picked up many wheat pennies since then

C. the author began to love wheat pennies since then

D. the author started to look for wheat pennies with 1958

5. The best title for the passage would probably be ________.

A. Pennies from Heaven  

B. My father's life story

C. My father's hobby  

D. Living in New York