问题 阅读理解

Many of us already know about several American superstitions(迷信). Having a black cat cross your path, walking under a ladder, and breaking a mirror are all bad luck. In addition to these, there are many other superstitions that are worth knowing. Understanding them will keep you safe from evil spirits—if you believe in such things—and impress your American friends when you mention them.

Like the superstitions in other cultures, American superstitions often involve the things important in daily life, such as health, numbers, and marriage. For example, have you ever had a cough that would not go away? According to one American superstition, you should take a piece of your hair and put it between two slices of buttered bread. Next, feed this hair sandwich to a dog and say, “Eat well, you hound, may you be sick and I be sound.”This will trick the evil spirits and help your cough. It will also raise some eyebrows if you try it.

In American superstitions, the number three is very important. Often, Americans will say, “All things come in threes.” Three is lucky because it represents the traditional family: mother, father, and child. Therefore, gifts, letters, and guests will often arrive at your home in groups of three. However, it is also possible for bad events, like accidents and funerals, to come in threes as well.

Another time people pay attention to superstitions is when they get married. During a wedding, brides must wear or carry“something old, something new, something borrowed, and something blue.”The old and borrowed things will bring luck to the person who gives them to the bride. The new and blue things will bring good fortune to the bride herself. The next time someone you know is getting married, be sure to recite this phrase.

As it would be unlucky to discuss one more superstition, we will wind things up here. Keep your fingers crossed, and stay lucky!

小题1:The passage is most probably entitled(命名)“       ”.

A.American’s Bad Luck

B.Cross-culture and Superstitions

C.American Superstitions

D.Daily Life in Superstitions小题2:The underlined sentence in the second paragraph“It will also raise some eyebrows if you try it”means:       .

A.When you try it, the dog will raise its eyebrows

B.You will make some people surprised when you try this trick

C.Only if you raise your eyebrows can the trick work

D.You will believe in the trick after you try it小题3:In American’s view, the number three is a(n)       number.

A.lucky

B.unlucky

C.special

D.ordinary小题4:On the wedding, the bride often uses old and borrowed things so as to       .

A.save some money for the wedding

B.bring good luck to the people who give them to the bride

C.give the good luck to the bride herself

D.pass the bad luck to others

答案

小题1:C

小题2:B

小题3:C

小题4:B

问答题

甲股份有限公司(本题下称“甲公司”)为增值税一般纳税人,适用的增值税税率为 17%。甲公司以人民币作为记账本位币,外币业务采用业务发生时的即期汇率折算,按月计算汇兑损益。
(1)甲公司有关外币账户2006年2月28日的余额如下:

项目 外币账户余额(万美元) 汇率 人民币账户余额(万元人民币)
银行存款 800 8.05 6440
应收账款 400 8.05 3220
应付账款 200 8.05 1610
长期借款 1200 8.05 9660

  (2)甲公司2006年3月份发生的有关外币交易或事项如下:
  ①3月3日,将20万美元兑换为人民币,兑换取得的人民币已存入银行。当日即期汇率为1美元=8.1元人民币,当日银行买人价为1美元=8.02元人民币。
  ②3月10日,从国外购入一批原材料,货款总额为400万美元。该原材料已验收入库,货款尚未支付。当日即期汇率为1美元=8.04元人民币。另外,以银行存款支付该原材料的进口关税584万元人民币,增值税646万元人民币。
  ③3月14日,出口销售一批商品,销售价款为600万美元,货款尚未收到。当日即期汇率为1美元=8.02元人民币。假设不考虑相关税费。
  ④3月20日,收到应收账款300万美元,款项已存人银行。当日即期汇率为1美元=8元人民币。该应收账款系2月份出口销售发生的。
  ⑤3月31日,计提长期借款第一季度发生的利息。该长期借款系2006年1月1日从中国银行借入,用于购买建造某生产线的专用设备,借人款项已于当日支付给该专用设备的外国供应商。该生产线的土建工程已于2005年10月开工。该外币借款金额为1200万元,期限2年,年利率为4%,按季计提借款利息,到期一次还本付息。该专用设备于2月20日验收合格并投入安装。至2006年3月31日,该生产线尚处于建造过程中。
  ⑥3月31日,即期汇率为1美元=7.98元人民币。
  要求:
  (1)编制甲公司3月份外币交易或事项相关的会计分录。
  (2)填列甲公司2006年3月31日外币账户发生的汇兑损益(请将汇兑损益金额填入给定的表格中;汇兑收益以“+”表示,汇兑损失以“-”表示),并编制汇兑损益相关的会计分录。

单项选择题