问题 单项选择题

从事证券买卖的法人单位指的是()

A.个人投资者

B.机构投资者

C.基金公司

D.保险公司

答案

参考答案:B

单项选择题

"You’re off to the World Economic Forum " asked the Oxford economist, enviously. "How very impressive. They’ve never invited me."
Three days later, I queued in the snow outside the conference center in Davos, standing behind mink coals and cashmere overcoats, watched over by Swiss policemen with machineguns. "Reporting press You can’t come in here. Side entrance, please." I stood in line again, this time behind Puffa jackets and Newsweek journalists, waiting to collect my orange badge. Once inside. I found that the seminar I wanted to go to was being held in a half-empty room. "You can’t sit here. All seats are reserved for white badges. Coloured badges have to stand."
An acquaintance invited me to a dinner he was hosting: "There are people I’d like you to meet." The green-badged Forum employee stopped me at the door. "This is a participants’ dinner. Orange badges are not allowed." Then, later, reluctantly: "If you’re coming in. please can you turn your badge around Dinners may be upset if they see you’re a colour."
"Why does anyone put up with being treated like this " I asked a Financial Times correspondent. "Because we all live in hope of becoming white badges," he said. "Then we’ll know what’s really going on."
A leading British businessman was wearing a white badge, but it bore a small logo on the top left-hand corner: GLT. "What’s a GLT " I asked.
Ah, he said. "well, it’s a Davos club. I’m a Global Leader for Tomorrow."
"That sounds very important," I said. "Yes." He said, "I thought so myself until I bumped into the man who had sponsored me. On the way to my first meeting. I asked him if he was coming, and he said, "Oh no, dear boy, I don’t bother with that any longer. I’m not a GLT any more I’m an IGWEL." "What’s an IGWEL " I asked him. "A member of Informal Group of World Economic Leaders of Today."
The World Economic Forum has employed a simple psychological truth — that nothing is more desirable than that which excludes us — to brilliant effect. Year after year, its participants apply to return, in the hope that this time they’ll be a little closer to the real elite. Next year, they, too, might be invited to the private receptions for Bill Clinton, Kofi Annan or Bill Gates instead of having to stand on the conference center’s steps like teenage rock fans.
It’s the sheer concentration of individuals in possession of power, wealth or knowledge that makes the privately run Forum so desirable to its participants. The thousand chief executives who attend its annual meeting control, between them, more than 70 percent of international trade. Every year, they are joined by a couple of dozen presidents and prime ministers, by senior journalists, a changing selection of leading thinkers, academics and diplomats, and by rising stars of the business world. Access to the meeting is by invitation only, costs several thousand pounds a time for business participants, and is ruthlessly controlled.

According to the article, which of the following statements about badges is true

A.(A) The Forum employees wear green badges.

B.(B) The participants wear colored badges.

C.(C) The journalists wear white badges.

D.(D) The executives wear orange badges.

单项选择题

东方股份有限公司(本题下称东方公司)系境内上市公司。20×8年至20×9年,东方公司发生的有关交易或事项如下:
(1) 20×8年10月1日,东方公司与境外A公司签订一项合同,为A公司安装某大型成套设备。
合同约定:
①该成套设备的安装任务包括场地勘察、设计、地基平整、相关设施建造、设备安装和调试等。其中,地基平整和相关设施建造须由东方公司委托A公司所在地有特定资质的建筑承包商完成;
②合同总金额为1000万美元,由A公司于20×8年12月31日和20×9年12月31日分别支付合同总金额的40%,其余部分于该成套设备调试运转正常后4个月内支付;
③合同期为16个月。20×8年10月1日,东方公司为A公司安装该成套设备的工程开工,预计工程总成本为6640万元人民币。
(2) 20×8年11月1日,东方公司与B公司(系A公司所在地有特定资质的建筑承包商)签订合同,由B公司负责地基平整及相关设施建造。
合同约定:
①B公司应按东方公司提供的勘察设计方案施工;
②合同总金额为200万美元,由东方公司于20×8年12月31日向B公司支付合同进度款,余款在合同完成时支付;
③合同期为3个月。
(3) 至20×8年12月31日,B公司已完成合同的80%;东方公司于20×8年12月31日向B公司支付了合同进度款。
20×8年10月1日到12月31日,除支付B公司合同进度款外,东方公司另发生合同费用332万元人民币;12月31日,预计为完成该成套设备的安装尚需发生费用49807元人民币,其中包括应向B公司支付的合同余款。假定东方公司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该安装工程完工进度;合同收入和合同费用按年确认(在计算确认各期合同收入时,合同总金额按确认时美元对人民币的汇率折算)。
20×8年12月31日,东方公司收到A公司按合同支付的款项。
(4) 20×9年1月25日,B公司完成所承担的地基平整和相关设施建造任务,经东方公司验收合格。当日,东方公司按合同向B公司支付了工程尾款。
20×9年,东方公司除于1月25日支付B公司工程尾款外,另发生合同费用4136万元人民币;12月31日,预计为完成该成套设备的安装尚需发生费用680万元人民币。
20×9年12月31日,东方公司收到A公司按合同支付的款项。
(5) 其他相关资料:
①东方公司按外币业务发生时的即期汇率进行外币业务折算;按年确认汇兑损益;
20×7年12月31日“银行存款”美元账户余额为400万美元。
②美元对人民币的汇率:
20×7年12月31日,1美元=8.1元人民币
20×8年12月31日,1美元=8.3元人民币
20×9年1月25日,1美元=8.1元人民币
20×9年12月31日,1美元=8.35元人民币
③不考虑相关税费及其他因素。

东方公司20×8年应确认的合同毛利为( )万元人民币。

A.250

B.325

C.415

D.525