问题 判断题

中方的w公司拟与外方的S公司合资设立中外合资经营企业,该中外合资经营企业的注册资本币种和记账本位币为人民币。w公司以评估确认的土地使用权作价1 000万元出资。S公司以货币资金美元500万元出资。美元对人民币的合同汇率为1:8.24,出资当日的汇率为1:8.23,注册会计师审验了中外双方的出资情况,验证确认中外双方的出资总额为人民币5120万元,实收资本为5115万元。( )

答案

参考答案:

解析:
在新会计准则中对于接受外币投资来说,不管是否有合同约定的汇率,接受外币投资都是按照出资当日汇率折算的。所以出资总额和实收资本的金额都是1 0004-500× 8.23=5 115(万元)人民币,不会产生外币折算差额。

阅读理解

阅读理解。

     As an English teacher, one of the most common problems I've found with my students is their

lack of confidence with speaking, and difficulty in understanding native speakers. Another problem

could be that a foreign language taught in schools can sound quite different to what native speakers

actually use.

     There are a few English words and expressions that I'd never heard until I came to China. The

most common one in my experience is "How are you? I'm fine, thank you, and you?"

     I appreciate that although this greeting is much too formal for everyday use - it's easy to learn

and helps build confidence. However, it can be a hard habit to break. I've seen many parents correct

their kids if they don't use that exact phrase, as if simply replying "I'm fine" would somehow be rude.

In fact I'm banning my students from saying that in the classroom, insisting a simple "I'm fine, thanks"

is good enough.

     "Seldom" is another one that I find interesting. The first time a student told me "I seldom watch

TV", my initial reaction was a stupefied look, followed by "Huh?" I then realized the student used

"seldom" when it's more common for us to use "rarely."

     I was just as confused when I first heard a toilet referred to as a WC (water closet), another

English term I'd never heard of back in Australia. Of course, my students know the other names

for it like bathroom, toilet, washroom etc. so to prefer that name is an interesting choice.  

     I don't mind that my students have substituted familiar English words with their own, far from it.

It reminds me how creative they can be with not only their language, but with mine as well. It's healthy

for English to evolve (进化) and change and I'm happy to add these new words to my vocabulary.

     One important lesson I've learnt is that textbooks can only help you so much. For further

improvement you'd better practice with native speakers.

1. What does the article mainly tell about?

A. Learning English needs confidence.

B. Native speakers are hard to understand.

C. Chinese-English has something different.

D. Chinese students are more creative.

2. The problem with the reply "I'm fine, thank you, and you?" is that it is _____.

A. too long to remember

B. not popular with native speakers

C. sometimes misunderstood

D. considered impolite by native speakers

3. The writer mentioned parents correcting their kids to show that in China _____.

A. speaking English at home has become a habit

B. the exact reply has been trained into a habit

C. some parents are not qualified to teach English

D. children don't always obey their teachers

4. It's possible for us to hear an Australian say "We _____ use the term '_____' for a toilet."

A. seldom;  bathroom

B. rarely;  washroom

C. seldom;  WC

D. rarely;  WC

5. What is the writer's attitude towards his students using Chinese-English?

A. He's tolerant.  

B. He's angry.

C. He feels uncomfortable.  

D. He pays no attention.

判断题