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下列说法：①平行四边形的任意一条对角线把平行四边形分成两个全等三角形．②平行四边形的面积等于三角形的面积的2倍．③平行四边形的两条对角线把平行四边形分成四个面积相等的小三角形．④平行四边形对角线的交点到一组对边的距离相等，其中正确的个数有[ ]

A．1个

B．2个

C．3个

D．4个

答案

答案：C

阅读理解

根据短文内容，回答下列问题。

     My name is Sofia. I'm in Class 4, Grade 2. I'm in Row 3. Kate is my friend. She is in my class, too.

She is in Row 1. My father has a beautiful car. The number is B-047968. Her father has a beautiful car,

too. The number is E-0-double 4-double 9-5. Her father often drives her to my home. We are good

friends. We are both fifteen. 

1. Are Sofia and Kate both students?

A. No, they aren't.

B. No, they are.

C. Yes, they aren't.

D. Yes, they are.

2. What row is Sofia in?

A. She is in Row Four.

B. She is in Row Two.

C. She is in Row One.

D. She is in Row Three.

3. What's the number of Kate's father's car?

A. It's B-047968.

B. It's E-032143.

C. It's B-032146.

D. It's E-044995.

4. How old is Sofia?

A. She is fifteen.

B. She is thirteen.

C. She is fourteen.

D. She is twelve.

5. What's the number of Sofia's car? 

    It's ______.

A. It's B-047968.

B. It's E-032143.

C. It's B-032146.

D. It's E-044995.
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问答题

某外资进出口公司为一般纳税企业，以人民币为记账本位币，对外币交易采用交易日即期汇率折算，按月计算汇兑损益。该公司2010年3月31日有关外汇账户余额资料如下： 银行存款-欧元户 1000（万欧元） 10.29RMB 10290（万元）应收账款—应收外汇账款-B公司230（万欧元） 10.29 RMB 2366.70（万元）该公司2010年4月份发生有关业务如下： (1)根据合同规定对国外A公司出口甲商品一批计10000件，总成本计人民币2520万元（不含增值税）。上列出口甲商品发票金额为每件外销价CIF0.05万欧元，当在交单出口并结转了出口商品销售成本后已收到货款由银行划入待核查账户。上列业务当日即期汇率均为1欧元=10.30元人民币。(2)从法国进口化工材料10吨。FOB每吨巴黎2万欧元，国外运费0.3万欧元。付款方式T/T in advanced，海运。当日即期汇率为1欧元=10.32元人民币，上列款项以外汇银行存款支付。(3)上列进口化工材料进口关税税率4%，增值税率17%。商品到达我国口岸后，以人民币银行存款支付进口关税及增值税。(4)上列化工材料抵达我国口岸验收入库后，结转该批进口化工材料的进口成本。(5)今日收到国外B公司前欠的230万欧元存入银行，当日即期汇率为1欧元=10.28元人民币。(6)4月30日欧元的市场即期汇率为1欧元=10.25元人民币。要求：（1）根据该公司上列各项经济业务，编制必要会计分录。（2）计算外币账户“银行存款-欧元户”与“应收账款—应收外汇账款-B公司”期末应调整的汇兑损益的调整金额（应列示计算过程）并编制必要期末调整会计分录。（20分）
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