问题 单项选择题

When something goes wrong, it can be very satisfying to say," Well, it’s so-and-so’s fault. "or "I know I’m late, but it’s not my fault ; the car broke down. "It is probably not your fault, but once you form the habit of blaming somebody or something else for a bad situation, you are a loser. You have no power and could do nothing that helps change the situation. However, you can have great power over what happens to you if you stop focusing on whom to blame and start focusing on how to remedy the situation. This is the winner’s key to success.

Winners are great at overcoming problems. For example, if you were late because your car broke down, maybe you need to have your car examined more regularly. Or, you might start to carry along with you the useful phone numbers, so you could call for help when in need. For another ex-ample, if your colleague causes you problems on the job for lack of responsibility or ability, find ways of dealing with his irresponsibility or inability rather than simply blame the person. Ask to work with a different person, or don’t rely on the person. You should accept that the person. Ask to work with a different person, or don’t rely on this person. You should accept that the person is not reliable and find creative ways to work successfully regardless of how your colleague fails to do his job well.

This is what being a winner is all about—creatively using your skills and talents so that you are successful no matter what happens. Winners don’t have fewer problems in their lives ; they have just as many difficult situations to face as anybody else. They are just better at seeing those problems as challenges and opportunities to develop their own talents. So, stop focusing on "whose fault it is". Once you are confident about your power over bad situations, problems are just stepping stones for success.

The underlined word remedy in Paragraph 1 is closest in meaning to () .

A. avoid

B. accept

C. improve

D. consider

答案

参考答案:C

解析:

A项表示“避免”;B项表示“接受”;C项表示“改善,改进”;D项表示“考虑”。根据上下文,出了问题不是去想应该责怪谁,而是去积极补救,改善局面。故C是正确答案。

问答题

ABC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,该公司本期发生以下业务:
(1)根据合同规定对美国出口待运甲商品一批计50000件,每件成本计人民币48元(不含增值税),现将上列甲商品向外运公司办理对外托运手续,财务部门今接到出仓凭证。
(2)上列出口甲商品发票金额为CIF每件单位外销价为4.10美元,今日交单出口并结转出口商品销售成本。当日即期汇率为1美元=6.98元人民币。
(3)上列出口甲商品合同规定应付国外中间商1.8%佣金,当日即期汇率为1美元=6.99元人民币。
(4)银行收妥上列甲商品外汇,开具结汇水单将款项划入ABC公司账户,公司据此入账,当日即期汇率中间价为1美元=7.02元人民币,买入价为1美元=6.94元人民币。
(5)上列出口甲商品应付海运运费计7600美元,当日即期汇率1美元=6.99元人民币。
(6)应付上列出口甲商品保险费690美元,当日即期汇率1美元=7.01元人民币。
(7)以银行存款支付出口甲商品市内运杂费计7300元人民币。
(8)上列出口的甲商品在对方已接货以后发现有120件因错发了乙商品,向外方因此提出索赔800美元,经双方协商后决定作如下处理:对错发的乙商品不再退回调换而按甲商品的价格成交,当我方支付800美元理赔款后经查应发甲商品仍在仓库内,而错发的乙商品的进价成本为每件人民币50元(不含增值税),处理当日的即期汇率为1美元=6.99元人民币。
要求:根据该ABC公司上列各项业务,编制必要会计分录。

单项选择题