问题 多项选择题

一般而言,进行套期保值操作需要遵循的基本原则有( )。

A.买卖方向相同的原则

B.品种相同原则

C.数量相等原则

D.月份相同或相近原则

答案

参考答案:B,C,D

解析: 一般而言,进行套期保值操作需要遵循的基本原则是:(1)买卖方向对应的原则。典型的套期保值应当是在现货和期货市场上同时或相近时间内建立方向相反的头寸,在套期保值结束时,在两个市场将原有的头寸进行反向操作。因此A项说法错误。(2)品种相同原则。(3)数量相等原则。(4)月份相同或相近原则。故选BCD。

问答题 案例分析题

中恒建筑集团有限公司建造合同、投资性房地产、固定资产的核算【案例背景】中恒建筑集团有限公司(以下简称中恒建筑)主要从事房屋建筑承包、市政工程总承包以及专业工程的承包。2014年部分经济业务如下。(1)2014年1月10日,中恒建筑与北科房地产开发商(以下简称北科公司)签订了一份住宅建造合同。建造合同约定,合同总价款为13000万元,工期自2014年口月1日起两年,如果中恒建筑能够提前3个月完工,北科公司承诺支付奖励款500万元。中恒建筑于2014年2月1日开工,估计工程总成本为12000万元。至12月31日受材料和人工成本上涨等因素影响,中恒建筑实际发生建造成本7920万元,预计为完成合同尚需发生成本5280万元,工程结算合同价款7700万元,实际收到价款7500万元。年末,工程能否提前完工尚不确定。中恒建筑工程完工进度按累计实际发生的合同成本占合同预计总成本的比例确定。(2)2014年9月20日,中恒建筑与华联商城签订租赁合同将中恒建筑位居市中心的一栋自有商铺以经营租赁方式提供给华联商城使用。租赁期开始日为2014年9月30日,租赁期为5年,其中免租期为3个月,从2015年起每月月末支付租金。年租金为2400万元,月租金200万元。商铺的原价为5000万元,累计折旧为1600万元。该项投资性房地产的公允价值能够持续可靠取得,中恒建筑采用公允价值模式对投资性房地产进行后续计量。与该商铺同类的房地产在转换日的公允价值为4000万元。(3)根据董事会的决议,中恒建筑于2014年12月31日与清源公司(非关联公司)签订一项不可撤销的旧建筑设备转让协议,约定于2015年2月向清源公司交付10台旧设备,转让价格为150万元。该批设备账面原值为1000万元,截至2014年12月31日已累计计提折旧800万元,未计提减值准备。中恒建筑预计交付该设备还将发生运输费等处置费用15万元。中恒建筑财务人员2014年12月31日针对该项固定资产的账面价值未做调整,但做出自该日起不再计提折旧的说明。(1)根据资料(1),计算中恒建筑2014年度利润表中应确认的合同收入、合同费用、计提的资产减值损失;计算2014年12月31日资产负债表中列示存货项目的金额。(2)根据资料(2),计算商铺转为投资性房地产时是否影响收益,并说明理由;若影响,计算收益影响金额。(3)根据资料(2),判断2014年免租期内该经营租赁是否应确认收入,并说明理由;若应确认收入,计算2014年因该租赁应确认的收入。(4)针对资料(3),判断中恒建筑的处理是否存在不当之处,如果存在不当之处,简要说明理由,并提出恰当的处理意见;

阅读理解

阅读理解。

     Today almost everyone knows computers and the Internet. If I ask you "What is the most important in

your life?", maybe you will say "Computers and the Internet."

     The first computer was made in 1946. It was very big but it worked slowly. Today computers are getting

smaller and smaller. But they work faster and faster. What can computers do? A writer has said, "People can't

live without computers today."

     The Internet came a little later than computers. It is about twenty-five years later than computers. But now

it can be found almost everywhere. We can use it to read books, write letters, do shopping, play games or

make friends.

     Many students like the Internet very much. They often go into the Internet as soon as they are free. They

make friends on the Internet and maybe they have never seen these friends. They don't know their real names,

ages, and even sex (性别). They are so interested in making the "unreal friends" that they can't put their heart

into study. Many of them can't catch up with others on many subjects because of that.

     We can use computers and the Internet to learn more about the world. But at the same time, we should

remember that not all the things can be done by computers and the Internet.

1. The Internet cannot be used for _____. [ ]

A. studying

B. shopping

C. thinking

D. playing

2. When the computer was invented, it was _____.[ ]

A. large and worked quickly

B. small and worked slowly

C. large but worked slowly

D. small but worked quickly

3. The Internet was born in about _____. [ ]

A. 1960

B. 1970

C. 1980

D. 1985

4. Which of the following is true? [ ]

A. Few students like going into the Internet.

B. Students use the Internet to make "unreal friends".

C. These "unreal friends" often meet each other.

D. Students know the friends on the Internet very well.

5. What does the writer think of the Internet? [ ]

A. It is wonderful.

B. It can make students study harder.

C. It is not good for students.

D. It is helpful, but we can't do everything on it.