问题 阅读理解

阅读理解

      "Billy! It is February 25, 2099, seven o'clock. Time to get up and go to school,  " said the clockrobot

in a mental voice. Then the kitchenrobot gave him toast and eggs. Billy was amazed. While he was eating,

the whole wall became a TV screen and Billy thought that it was great having robots to do everything for

him. Billy ate his meal, watching a TV show. When he finished eating, the clothesrobot gave him his

clothes very fast and dressed him. Then Billy went off to school.

     When Billy went outside, he saw a car with no driver waiting for him. The car said, "Hello, I will be

driving you to school every day. Now would you please show your school ID card?" said the car. So

Billy showed the car his school ID card and got in. The car began to talk to Billy about his school and his

schoolwork. After that the car said, "I will check your homework today because you will have a very, very important lesson to learn in school today. Please put your homework on the blackboard." Billy did so.

     The car checked Billy's homework and then said, "Well done! You are a great student. All of your

homework is correct." When they got to school, Billy said to the car, "Goodbye. See you later." The car

said to Billy, "Good luck in your school." Billy got into the classroom and took his seat at the front of the

room. Then his teacher came in and said, "Welcome, children! Today we will have a hard but important

lesson-'How do robots help a human being?'…"

1. What's the best title of the passage?

A. Billy's Daily Life

B. How Billy Go to School

C. How Do Robots Help Humans in the Future

D. Robots

2. Who cooked breakfast for Billy?

A. His mother.  

B. His father.

C. A robot.  

D. Billy himself.

3. When did Billy have to show his school ID card?

A. Before getting to school.

B. Before getting into the car.

C. Before entering the classroom.

D. Before classes were over.

4. Which of the following is NOT true?

A. Billy liked having robots to do everything for him.

B. At first Billy was very surprised.

C. Billy was glad that the robot teacher would give a very, very important lesson.

D. The car itself drove Billy to school.

答案

1-4: CCBC

单项选择题
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,外币业务采用交易发生日的即期汇率折算,按季计算汇兑差额。
(1) 甲公司有关外币账户2010年3月31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 1000 6.83 6830
应收账款 800 6.83 5464
应付账款 400 6.83 2732
长期借款 1010 6.83 6898.3
(2) 甲公司2010年第二季度发生的有关外币交易或事项如下:
①4月3日,将200万美元兑换为人民币,兑换取得的人民币已存入银行。当日即期汇率为1美元=6.83元人民币,当日银行买入价为1美元=6.82元人民币。
②4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:6.82元人民币。另外,以银行存款支付该原材料的进口关税272万元人民币,增值税510万元人民币。
③5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=6.81元人民币。假设不考虑相关税费。
④6月20日,收到应收账款300万美元,款项已存入银行。当日即期汇率为1美元=6.80元人民币。该应收账款系2月份出口销售发生的。
⑤6月25日,以每股10美元的价格(不考虑相关税费)购入1万股X公司发行的B股股票,作为交易性金融资产核算。当日市场汇率为1美元=6.8元人民币。
⑥6月30日,计提长期借款第二季度发生的利息,当日汇率为1美元=6.82元人民币。该长期借款系2010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,该外币借款本金为1000万美元,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。借入款项已于借入当日支付给所购设备的外国供应商。该生产线的在建工程已于2009年10月开工。该专用设备于2月20日验收合格并投入安装。至2010年6月30日,该生产线尚处于建造过程中。
⑦6月30日,x公司发行的B股市价为每股11美元。
[要求]

计算甲公司2010年第二季度末外币账户发生的汇兑损益,并编制汇兑损益相关的会计分录。