问题 单项选择题

某企业按规定允许开立现汇账户,对本月发生的外币业务按当日的市场汇率折合为人民币记账。该企业2009年12月31日有关科目余额如下:
单位:元

科目名称 欧元 汇率 人民币
银行存款 20000 8.0 160000
应收账款 100000 8.0 800000
应付账款 40000 8.0 320000
长期借款(工程项目尚未
达到预定可使用状态)
20000 8.0 160000
该企业2010年1月份发生下列经济业务:
(1)该企业收回客户前欠账款60000欧元存入银行,当日市场汇率为1欧元=8.2元人民币。
(2)将20000欧元存款兑换为人民币存款,兑换当日汇率为:买价1欧元=8.1元人民币,卖价1欧元=8.3元人民币,当日市场汇率为1欧元=8.2元人民币。
(3)用银行存款20000欧元偿还应付账款,当日市场汇率为1欧元=8.3元人民币。
(4)用银行存款20000欧元归还长期借款,当日市场汇率为1欧元=8.3元人民币。2010年1月31日国家公布的汇率为1欧元=8.35元人民币。
要求:根据上述资料,回答下列问题:

2010年1月份“银行存款—欧元户”产生的汇兑收益为( )元人民币。

A.-11000

B.11000

C.9900

D.-13000

答案

参考答案:B

解析: “银行存款—欧元户”产生的汇兑收益=(20000+60000-20000-20000-20000)× 8.35-(20000×8.0+60000×8.2-20000×8.2-20000×8.3-20000×8.3)=110(30(元人民币)。

单项选择题
阅读理解

阅读理解.

     Wanted, Someone for a Kiss

     We're looking for producers to join us on the sound of London Kiss 100 FM.You'll

work on the station's music programmes.Music production experience in radio is necessary,

along with rich knowledge of modern dance music.Please apply(申请) in writing to Producer

Vacancies, Kiss 100.

     Father Christmas

     We're looking for a very special person, preferably over 40, to fill our Father Christmas suit.

Working days: Every Saturday from November 24 to December 15 and every day from

December 17 to December 24 except Sundays, 10:30-16:00.

     Excellent pay.

     Please contact (联系) the Enterprise Shopping Centre, Station Parade, Eastbourne.

     Accountants Assistant

     When you join the team in our Revenue Administration Unit, you will be providing

assistance within all parts of the Revenue Division, dealing with post and other general

duties.If you are educated to GCSE grade C level we would like to talk to you.This

position is equally suitable for a school leaver or for somebody who has office experience.

     Wealden District Council

     Software Trainer

     If you are aged 24-45 and have experience in teaching and training, you could be the

person we are looking for.You should be good at the computer and have some experience

in programme writing.You will be allowed to make your own decisions, and to design

courses as well as present them.Pay upwards of £15,000 for the right person.Please

apply by sending your CV (简历) to Mrs R.Oglivie, Palmlace Limited.

1.Who should you get in touch with if you hope to work in a radio station?

A.Producer Vacancies, Kiss 100.

B.Mrs Oglivie, Palmlace Limited.

C.The Enterprise Shopping Centre.

D.Wealden District Council.

2.We learn from the ads that the Enterprise Shopping Centre needs a person who________.

A.is aged between 24 and 40

B.may do some training work

C.should deal with general duties

D.can work for about a month

3.Which position is open to recent school graduates?

A.Producer, London Kiss.

B.Accountants Assistant.

C.Father Christmas.

D.Software Trainer.

4.What kind of person would probably apply to Palmlace Limited?

A.One with GCSE grade C level.

B.One with some office experience.

C.One having good computer knowledge.

D.One trained in producing music programmes.