问题 问答题

海通商务公司为一般纳税企业,也是当地外管局核查确定的A类进口单位,选择确定的记账本位币为人民币,其外币交易采用期初即期汇率折算。该公司2010年6月从澳大利亚进口木材一批,进货价格为FOB悉尼,货款共计260 000美元,采用信用证结算;该批木材进口后委托本市京西家具公司加工成内销家具,本月月初银行即期汇率为1美元=6.680元人民币。要求:根据该项进口的以下业务编制必要的会计分录。

收到中国人民保险公司有关单据,以银行存款支付上述进口木材保险费计人民币86 840元。

答案

参考答案:借:在途物资—在途进口物资—进口木材(I) 86840 贷:银行存款 86840

选择题
单项选择题

Home prices slid in November, raising questions about whether the housing recovery is robust enough to maintain a sustained turnaround. From October to November, home prices fell 0.2% after (1) 0.1% in October, according to a report Tuesday by Standard & Poor’s/Case-Shiller’s home price index. (2) five of the 20 metro areas (3) by the index saw price increases for the month.

On a(n) (4) basis, prices were 5.3% lower in November than in November 2008. Prices were the same as in late 2003. "What we’ve seen (5) the past couple of months is that the pace of (6) has fallen down," says Maureen Maitland of Standard & Poor’s. "Some markets have (7) Is that because we haven’t (8) the foreclosure (回赎权的取消) cycle Because of unemployment We’re not seeing the (9) we were seeing in the last summer months. "

Metro areas that have seen a retreat in home prices (10) Seattle, Charlotte, Las Vegas and Tampa. All four (11) gains they made in recent months (12) . (13) , for the 20-metro index, the annual rate of decline is improving. That (14) , with other recent housing reports that show prices (15) or accelerating, could point to (16) the housing market is starting to (17) its footing, some economists say. Existing home sale prices were $178 300 in December, which is 1.5% higher than December 2008, according to a report this week by the National Association of Realtors. That was the first year-over-year (18) in median price since August 2007.

"The most (19) thing we can say is not only the market is stabilizing, but we’ve seen that housing demand is p," says Bernard Baumohl, with the Economic Outlook Group. "Housing probably will continue to climb upwards through the summer, (20) it could slip a little as the tax credit expires. \

11()

A.watched

B.saw

C.cared

D.overlooked