问题 单项选择题

远大外商投资企业以人民币为记账本位币,其外币交易采用交易发生日的即期汇率折算。远大企业按月计算应予资本化的借款费用金额(每年按照360天计算,每月按照 30天计算)。
(1)2009年1月1日为建造一栋办公楼,向银行借入3年期美元借款2800万美元,年利率为8%,每年年末支付利息。
(2)2009年2月1日取得一般人民币借款3000万元,5年期,年利率为6%,每年年末支付利息。此外2008年12月1日取得一般人民币借款6000万元,5年期,年利率为 5%,每年年末支付利息。
(3)该办公楼于2009年1月1日开始动工,计划到2010年1月31日完工。1月至2月发生支出情况如下:
①1月1日支付工程进度款1800万美元,交易发生日的即期汇率为6.81;
②2月1日支付工程进度款1000万美元,交易发生日的即期汇率为6.25;此外2月1日以人民币支付工程进度款4000万元。
(4)闲置专门美元借款资金均存入银行,假定存款利率为3%,各季度末均可收到存款利息收入。
(5)各月末汇率为:1月31日即期汇率为6.85;2月28日即期汇率为6.95。
要求:根据上述资料,不考虑其他因素,回答下列第19至20题。

远大公司外币借款2009年1月份产生的汇兑差额为( )万元。

A.112

B.112.75

C.110.76

D.127.89

答案

参考答案:A

解析: 2009年1月末,专门借款应付利息=2800×8%÷12=18.67(万美元);
汇兑差额=2800×(6.85-6.81)+18.67×(6.85-6.85)=112(万元)。

阅读理解
British and American scientists are raising genetically modified(转基因的) pigs in the hope of providing organs for transplant(移植) to humans, the project leader wrote in a newspaper Sunday.
Scientists in London and California have begun conducting the genetic experiments to find a solution to record–long waiting lists for organ transplants, Robert Winston said in an opinion piece written for Britain's Sunday Times.
In Britain alone, around 8,000 patients are waiting for a transplant.
"People needing a new heart or liver are waiting for someone else to die – usually a violent death in a traffic accident," Winston wrote in the newspaper. He said his team was "trying to modify pigs so their organs might save the lives of humans."
The scientists are introducing human genes into the animals to reduce the chances of the organs being rejected by patients, as has been common in previous attempts to use animal tissues, said Winston, who heads the Institute of Reproductive and Developmental Biology at London's Hammersmith Hospital.
Working with Dr. Carol Redhead of the California Institute of Technology, Winston's team has injected human genes directly into male piglets(猪仔), adding them to the animal's sperm(精子).
He said that pigs involved in experiments had successfully produced transgenic sperm, but acknowledged that British and European laws had prevented the team from using the pigs to mate.
The Sunday Times newspaper reported that the experiments would be moved to the United States following difficulties with funding and regulations in Britain. It said the pigs would be bred in Missouri.
"Our U.S. friends will benefit from our technology and the income we might have produced for Britain will be lost," Winston wrote.
Some scientists have previously blamed the idea of using animal organs for human transplant, saying the technique risks spreading animal viruses to humans. Winston said his research project is attempting to breed virus-free pigs.
49. Scientists are introducing human genes into the animals to ____________.
A. make the organs healthier
B. reduce the pain of animals
C. make the organs live longer
D. reduce the chances of rejection
50. Some scientists have blamed the idea of using animal organs for human transplant because ____________.
A. the technique is not perfect now
B. humans may be infected with animal viruses
C. it is against laws and regulations
D. it may cause a conflict between humans and animals
51. According to Winston, it seems ___________ to Britain to move the experiments to the United States.            
A. a pity
B. a pride
C. a disaster
D. a good idea
52. It can be inferred from the passage that ____________.
A. animal organs are commonly used for human transplant now
B. lots of patients need animal organ transplants now
C. examples of the animal tissues being rejected have happened
D. it is not safe to use animal organs for human transplant
单项选择题