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问题 单项选择题

新华股份有限公司（以下简称新华公司）的记账本位币为人民币，对外币交易采用交易发生日的即期汇率的近似汇率折算。2013年根据其与外商签订的协议，外商将投入资本100万欧元，合同中约定的汇率是1欧元=8.8元人民币。新华公司实际收到款项当日的即期汇率是1欧元=8.2元人民币，全部作为注册资本的组成部分。新华公司2013年对外币交易采用的即期汇率的近似汇率为1欧元=7.9元人民币。新华公司实际收到款项时应当进行的账务处理是（）。

A.借：银行存款——欧元户880；贷：股本880

B.借：银行存款——欧元户820；贷：股本820

C.借：银行存款——欧元户820；资本公积——股本溢价60；贷：股本880

D.借：银行存款——欧元户790；资本公积——股本溢价90；贷：股本880

答案

参考答案：B

解析：

收到投资者以外币的投资时，无论是否有合同利率，均不得采用合同约定利率和即期汇率的近似汇率，而应当采用交易发生日的即期汇率进行折算，外币投入资本与相应的货币性项目的记账本位币金额相等，不产生外币资本折算差额，应当进行的账务处理是：

借：银行存款——欧元户；820（100×8.2）

贷：股本；820

改错题

单句改错。

1. Please accept my congratulation on your marriage.

___________________________________________________________

2. The Great Wall is worth of being visited.

__________________________________________________________

3. I'll do what I can to help you in return  your help.

_________________________________________________________.

4. Occasions are quite rare which I have the time to spend a day with my kids.

_________________________________________________________

5. Three-fourths of the homework have been finished.

_________________________________________________________

6. Tom's mother kept telling him stories he was interested in them.

_________________________________________________________

7. Judged from his accent, he must be from America.

_________________________________________________________

8. Betty shows great interest in this poem now, but she thought it boring for the

first time she read it.

___________________________________________________________

9. When the fire broke out, many workers escaped the building.

____________________________________________________________

10. To our great surprise, the scientist devotes all his life to observe the sun.

______________________________________________________________
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You probably have lists of remember and steps to follow in order to have the best pet-friendly trip. There are, however, a few things that are best left at home. Here are a few things to forget when you’re traveling with pets. Forgetting them will make your trip run more smoothly and more effectively.
Time
Traveling with pets will take longer and will have unexpected turns. In reality, forgetting about time means leaving impatience behind. Don’t be in a rush. Your pets will require more extra stops than you will, and they’ll often surprise you with unpredictable delays. Plan on leaving early and arriving later and you’ll be right on time.
Anger
Getting angry at the delay will only make matters worse. Your feelings can add unnecessary stresses to you and your pets’ travel experience. If you feel yourself becoming out of control, stop and take a deep breath. Your pets have little control over their emotions, bowel movements, or motion sickness when traveling. Remember to be kind and understanding at all times, especially when under pressure.
Work Attitude
This may seem like a no-brainer, but when you are traveling, leave your work attitude behind. Traveling is not a task to be accomplished; it can be an enjoyable and memorable experience for both you and your pets as long as you have the right attitude.
Control
Part of the joy of traveling with pets is dealing with the unexpected. You can’t control everything and trying to do so will only end in frustration and anger. Knowing that things will happen beyond your control will bring great relief to you and your pets. Messes happen; accidents happen. Once you accept that, traveling with your pets will be far easier to manage.
Selfishness
Traveling with pets often requires an extreme amount of selflessness. Your pets rely on you to take care of their needs, and sometimes you will need to put their needs before your own. Leave your selfish ambitions behind when traveling with your pets. They need your attention and care more than anything else because of the stresses and strains of traveling.
Traveling with pets can and will be a joy if you remember to leave these five items behind. It can be difficult at times to handle, but the traveling will go well if you can manage to do so.
Traveling with pets
Benefit
You’ll have a(n)   2   and more effective trip by following the tips.
Five things to  1 
Time
* Traveling with pets will take longer and have unexpected turns.
* Plan on    3   early to be on time.
Anger
* Anger will only make matters worse when you are    4  .
* Your pets can   5 control themselves during the trip.
Work
Attitude
* Leave your work attitude behind.
* Right attitude can    6   you an enjoyable and memorable traveling experience.
Control
* Dealing with the unexpected can be    7  .
* Once you accept that, you will find traveling is not that    8  to manage.
Selfishness
* Traveling with pets often requires you to be    9   .
* Your pets rely on you to take care of their needs.
* At times you should put your needs behind theirs.
     10   
Traveling with pets can be a joy and your trip will be successful.
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