问题 单项选择题

某企业对外币业务采用交易发生日的即期汇率进行核算,按月计算汇兑损益。1月 20日销售价款为20万美元产品一批,货款尚未收到,当日的市场汇率为l美元=8.25元人民币。1月31日的市场汇率为1美元=8.28元人民币。2月28日市场汇率为1美元= 8.23元人民币,货款于3月2日收回。该外币债权2月份发生的汇兑收益为( )万元。

A.0.60

B.0.40

C.-1

D.-0.40

答案

参考答案:C

解析: 该外币债权2月份发生的汇兑收益=20×(8.23-8.28)=-l(万元)。

单项选择题
阅读理解

阅读理解。

     Your voice is the only means of communicating over the telephone. Even so, watch your body language

and facial expressions-they affect the way you sound. If you are sleepy, for example, you often will sound

tired or breathless. To keep a healthy and bright tone (音调) in your voice, smile when talking on a phone.

     Don't answer the phone in a rush. Take a deep breath, and then breathe out slowly as you pick up the

receiver. You will sound more relaxed. If you recognize the other person' s voice, use his/her name on your

greeting. Use it again during the conversation and when parting. When making a difficult call, work out exactly what you wish to say. Stand while making the call-it will help you sound more confident.

     Get fairly quickly to the point-"The reason I' m calling is..."Try to drop the pitch (音高) of your voice at

the ends of sentences-it will help you be more sure about what you said.

     If you know somebody wants to talk a lot, make it clear at the start of the call that you have only a little

time. There are several ways of making a call short:" It ' s been lovely talking to you, but I really must go

now." or" I know you are quite busy, so I better go now."If all fails, try," My other line is ringing. Or"I think

there' s someone at the door."

     When leaving a message on someone s answering machine, speak clearly and slowly to allow the person to

take down any details as your message plays back. Many people feel uneasy with answering machines. Again,

form a picture of the other person in your mind, and you will sound more relaxed.

     With the increasing use of tele-communication and mobile phones, it has become of great importance that

we pay special attention to HOW and WHAT we speak on the phones.

1. In Paragraph 1, the author suggests paying attention to your  _____.

A. voice

B. body language

C. tone

D. health

2. What does the underlined word "it" in Paragraph 2 refer to?

A. The phone.

B. The receiver.

C. The name.

D. The greeting.

3. The author supports his idea in Paragraph 4 through _____ .

A. experiments

B. explanations

C. stories

D. examples

4.  What would be the best title for this passage?

A. Talking on a Phone

B. Keep Your Voice Sweet

C. Voice and Body Language

D. Body Language is Important