问题 单项选择题

甲公司为境内注册的公司,其30%收入来自于出口销售,其余收入来自于国内销售;生产产品所需原材料有30%进口,出口产品和进口原材料通常以欧元结算。20X6年12月31日,甲公司应收帐款余额为200万欧元,折算的人民币金额为2000万元;应付帐款余额为350万欧元,折算的人民币金额为3500万元。

20X7年甲公司出口产品形成应收帐款1000万欧元,按交易日的即期汇率折算的人民币金额为10200万元;进口原材料形成应付帐款650万欧元,按交易日的即期汇率折算的人民币金额为6578万元。20X7年12月31日欧元与人民币的汇率为1:10.08。

甲公司拥有乙公司80%的股权。乙公司在美国注册,在美国生产产品并全部在当地销售,生产所需原材料直接在美国采购。20X7年末,甲公司应收乙公司款项1000万美元,该应收款项实质上构成对乙公司净投资的一部分,20X6年12月31日折算的人民币金额为8200万元。20X7年12月31日美元与人民币的汇率为1:7.8.

要求:

根据上述资料,不考虑其他因素。回答问题。

甲公司对乙公司的外币财务报表进行折算时,下列各项中,应当采用交易日即期汇率折算的是()。

A.资本公积

B.固定资产

C.未分配利润

D.交易性金融资产

答案

参考答案:A

解析:所有者权益项目(除未分配利润外)采用发生时的即期汇率折算。

阅读理解

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第三部分 阅读理解(共20小题;每小题2分,满分40分)

Most painters discover a style(风格) of painting that suits them and stick to that, especially if people admire their pictures. But Picasso, the great Spanish painter, was like a man who had not yet found his own particular style of painting. He kept on struggling to find the perfect expression till his death in 1973.

Some of Picasso's paintings are rich, soft coloured and beautiful. Others are ugly and cruel and strange. But such paintings allow us to imagine things for ourselves. They force us to say to ourselves, “What does he see that makes him paint like that?” And we begin to look beneath(在…之下) the surface of the things we see.

Picasso painted thousands of pictures in different styles. Sometimes he painted the natural look of things. Sometimes he seemed to break them apart and throw the pieces in our faces. He showed us what the mind knows as well as what the eye sees. At the age of 90 he remained as curious about the world as he had been when he was young. That is why people have called him “the youngest painter in the world”.

56. In the passage the writer wants to tell us _________.

A. about some pictures which have different styles

B. about Picasso's style of painting

C. it is not easy for a painter to find his own style

D. that Picasso had not found his own particular style

57. The ugly, cruel and strange paintings by Picasso _________.

A. make us try to notice something latent(潜在的) in the things

B. allow us to ask questions about them

C. force us to question anything we see

D. cause us to think what Picasso saw was different from what we see

58. The sentence“sometimes he seemed to break them apart and throw the pieces in our faces” means _________.

A. sometimes he tore his pictures into pieces

B. he broke something he was painting and threw them away

C. sometimes he showed some broken pictures to others

D. things in some of his pictures seemed to be in disorder

59. Why have people called Picasso “the youngest painter in the world”?

A. Because he looked young when he was old.

B. Because he observed things with the eye and the mind.

C. Because he never stopped painting even when he was old.

D. Because he never gave up looking for something new.

60. What do you suppose the writer thinks of Picasso's paintings?

A. He doesn't understand some of them.

B. He thinks some of them are valuable, some are not.

C. He admires them, including the ugly ones.

D. He doesn't like some of them, but he admires the painter.

单项选择题