问题 问答题

2008年1月1日,甲公司为规避所持有商品A公允价值变动风险,与某金融机构签订了一项衍生金融工具合同(即衍生金融工具B),并将其指定为2008年上半年商品A价格变化引起的公允价值变动风险的套期。衍生金融工具B的标的资产与被套期项目商品在数量、质量、价格变动和产地方面相同。2008年1月1日,衍生金融工具B的公允价值为零,被套期项目(商品A)的账面价值和成本均为500000元,公允价值为550000元。2008年6月30日,衍生金融工具B的公允价值上升了20000元,商品A的公允价值下降了20000元。当日,甲公司将商品A出售,款项存入银行。
甲公司预期该套期完全有效。假定不考虑衍生金融工具的时间价值、商品销售相关的增值税及其他因素。
要求:(1)编制2008年1月1日将库存商品套期的会计分录。
(2)编制2008年6月30日确认衍生金融工具和被套期库存商品公允价值变动的会计分录。
(3)编制2008年6月30日出售库存商品并结转销售成本的会计分录。

答案

参考答案:(1)2008年1月1日,将商品A套期:
借:被套期项目——库存商品A 500000
贷:库存商品——A 500000
(2)2008年6月30日,确认衍生金融工具和被套期商品的公允价值变动
①结转套期工具B的公允价值:
借:套期工具——衍生金融工具B 20000
贷:套期损益 20000
②结转被套期项目A的公允价值变动:
借:套期损益 20000
贷:被套期项目——库存商品A 20000
(3)2008年6月30日,出售库存商品并结转销售成本
①出售库存商品A:
借:银行存款 530000
贷:主营业务收入 530000
②结转库存商品A的销售成本:
借:主营业务成本 480000
贷:被套期项目——库存商品A 480000

单项选择题

In 1998 consumers could purchase virtually anything over the Internet. Books, compact discs, and even stocks were (1) from World Wide Websites that seemed to (2) almost daily a few years earlier, some people had predicted that consuners accustomed to shopping in stores would be (3) to buy things that they could not see or touch (4) . For a growing number of time-starved consumers, however, shopping from their home computer was proving to be a convenient (5) to driving to the store.

A research estimated that in 1998 US consumers could purchase $ 7.3 billion of goods over the Internet, double the 1997 total. Finding a bargain was getting easier, (6) the rise of online auctions and Websites that did comparison shopping on the Internet for the best (7) .

For all the consumer interest, (8) in eyberspaee was still a largely (9) business, however. Internet pioneer Amazon. eom, which began selling books in 1995 and later (10) into recorded music and videos, posted (11) of $ 153.7 million in the third quarter, up from $ 37.9 million in the same period of 1997. Overall, (12) , the company’ s loss widened to $ 45.2 million from $9.6 million, and analysts did not expect the company to turn a profit (13) 2001. (14) the great loss, Amazon. tom had a stock market value of many billions, reflecting investors’ (15) about the future of the industry.

Internet retailing appealed (16) investors because it provided an efficient means for reaching millions of consumers without having the cost of operating (17) stores with their armies of salespeople. Selling online carried its own risks, however, (18) so many companies competing tor consumers’ attention, price competition was (19) and profit (20) thin or nonexistent.

15()

A.enthusiasm

B.depression

C.optimism

D.pessimism

单项选择题