问题 问答题 简答题

居民大病保险的承办方式?

答案

参考答案:

通过政府采购选定承办全省居民大病保险的商业机构。商业保险机构承担经营风险,自负盈亏。商业保险机构承办大病保险的保费收入,按规定免征营业税。

多项选择题

M上市公司以人民币为记账本位币,外币业务采用业务发生时的即期汇率折算,按年计算汇兑损益。2012年1月1日,以25000万元人民币购入N公司60%的股权,对N公司能够实施控制。N公司设立在英国,其净资产在2012年1月1日的公允价值(等于账面价值)为2400万英镑,N公司确定的记账本位币为英镑,当日的即期汇率为1英镑=15.8元人民币。

2012年3月12日,为补充N公司经营所需资金的需要,M公司以长期应收款的形式借给N公司600万英镑,当日的即期汇率为1英镑=15.85元人民币,除此之外,M、N公司之间未发生任何交易。

2012年12月31日,N公司的资产总计为2000万英镑,折合人民币为32000万元人民币,负债和所有者权益合计2000万英镑,折合人民币33500万元人民币。当日的即期汇率为1英镑=16.00元人民币。假设M公司借给N公司的600万英镑构成对N公司净投资的一部分。

要求:

根据上述资料,不考虑其他因素,回答下列问题。

对境外经营的财务报表进行折算时,应遵循的原则有()

A.资产负债表中的资产、负债项目,采用资产负债表日的即期汇率折算

B.资产负债表中的非货币性资产,采用交易发生日的即期汇率折算

C.所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算

D.利润表中的收入和费用项目,采用交易发生日的即期汇率或即期汇率的近似汇率折算

E.所有者权益项目采用发生时的即期汇率折算

完形填空

Even if you really enjoy your job, it’s still possible to feel bored as you work. You may not be able to make big changes—or change your job—but you can make small adjustments. Here are some tips on how to battle boredom.

1. Switch Your Seat

Change your outlook at the office by changing your office. Ask your assistant to help you find a new desk. If it’s not possible to change your location, see if you can change your desk’s direction. A new view can be just as refreshing as a new location.

2. ______________

Take a subway. Ride a bike on sunny days. You needn’t change the way to go to work for ever—just long enough to help you escape the boredom.

3. Find a New Work Style

Tired of attending that long-standing Monday morning meeting? Try to change it to the afternoon. If you find yourself feeling most bored in the afternoons, try to arrange to do your favorite tasks then and tackle less desirable projects in the mornings. If you usually communicate with coworkers via email and instant messaging, start dealing with people face to face. Increased communication with coworkers may help improve your mood.

4. Get and Set an aim

If your work is short of aims, it’s no wonder that work has become boring. Set an aim. Your aim needn’t be great as long as you are enthusiastic about it. Whatever it is, actively move toward an objective.

小题1: What is the main idea of the passage? (within 10 words)

______________________________________________________________________________________

小题2:Which sentence in the text is the closest in meaning to the following one?

You will feel bored when you are not working toward something.

______________________________________________________________________________________

小题3: Fill in the blank in Paragraph 3 with proper words. (within 8 words)

———————————————————————————————————————————

小题4: List three methods of escaping from boredom from the passage. (within 5 words for each)

①________________________  ②________________________ ③________________________

小题5:Translate the underlined sentence in the Last Paragraph into Chinese.