问题 单项选择题

甲公司以人民币为记账本位币,发生外币交易时采用交易日的即期汇率进行折算。2011年12月6日,甲公司以每股9美元的价格购入乙公司B股1000万股作为交易性金融资产,当日即期汇率为1美元=6.63元人民币。2011年12月31日,乙公司股票市价为每股10美元。2011年12月20日,甲公司以每股6.5美元的价格购入丙公司B股10000万股作为可供出售金融资产,当日即期汇率为1美元=6.65元人民币。2011年12月31日,丙公司股票市价为每股7美元。2011年12月31日市场汇率1美元=6.5元人民币。上述业务因期末调整影响当期营业利润的金额为()

A、-2420万元

B、5330万元

C、2910万元

D、7750万元

答案

参考答案:B

解析:

因期末调整影响当期利润的金额=(1000×10×6.5-1000×9×6.63)=5330(万元)

注:本题中可供出售金融资产为非货币性项目,汇兑差额作为公允价值变动处理,计入资本公积,不影响当期损益。

【该题针对“外币非货币性项目的处理”知识点进行考核】

阅读理解

阅读理解。

     It's Jim's birthday today.   He is five years old.   He gets many nice birthday presents from his family and one of

them is a big drum (鼓).

     " Who gives him the drum?" his father asks.

     " His grandfather does." answers Jim's mother.

     Jim likes his drum very much.   He makes a noise(噪音) with it,   but his mother doesn't say anything about it. His

father is not at home. He is working in a school. So he doesn't hear(听见) the noise.

     But one of the neighbours doesn't like the noise at all.  So one morning she takes a knife and goes into Jim's room.

Jim is making a noise with the drum. She says to him, "Hello,  Jim, Do you know there is something nice in your drum?

Here is a knife. Open the drum and let's find it."

1. Jim's       gives Jim the drum.       

A. grandfather

B.  father      

C. mother    

D. neighbour

2. Jim's father is         

A. a worker      

B. a  teacher  

C. a cleaner  

D. a shopkeeper

3. The neighbour hates                .   

A. Jim's presents  

B. the drumC. the knife  

D. the noise

4. The neighbour tells Jim                .      

A. to put the drum away (收拾)      

B. to look after the drum 

C. to open the drum with the knife    

D. to make a noise with the drum

5. Which of the following is right?             

A. Jim's grandfather makes the drum.

B. Something is wrong with Jim's father's ears.

C. There is a nice present in the drum.

D. Jim's mother doesn't stop (阻止) the noise.

选择题