题目内容
甲股份有限公司(本题下称“甲公司”)为增值税一般纳税人，适用的增值税税率为17%。甲公司以人民币作为记账本位币，外币业务采用交易发生日的即期汇率折算，按季计算汇兑差额。 (1) 甲公司有关外币账户2010年3月31日的余额如下： 项目 外币账户余额(万美元) 汇率 人民币账户余额(万元人民币) 银行存款 1000 6.83 6830 应收账款 800 6.83 5464 应付账款 400 6.83 2732 长期借款 1010 6.83 6898.3 (2) 甲公司2010年第二季度发生的有关外币交易或事项如下： ①4月3日，将200万美元兑换为人民币，兑换取得的人民币已存入银行。当日即期汇率为1美元=6.83元人民币，当日银行买入价为1美元=6.82元人民币。 ②4月10日，从国外购入一批原材料，货款总额为400万美元。该原材料已验收入库，货款尚未支付。当日即期汇率为1美元：6.82元人民币。另外，以银行存款支付该原材料的进口关税272万元人民币，增值税510万元人民币。 ③5月14日，出口销售一批商品，销售价款为600万美元，货款尚未收到。当日即期汇率为1美元=6.81元人民币。假设不考虑相关税费。 ④6月20日，收到应收账款300万美元，款项已存入银行。当日即期汇率为1美元=6.80元人民币。该应收账款系2月份出口销售发生的。 ⑤6月25日，以每股10美元的价格(不考虑相关税费)购入1万股X公司发行的B股股票，作为交易性金融资产核算。当日市场汇率为1美元=6.8元人民币。 ⑥6月30日，计提长期借款第二季度发生的利息，当日汇率为1美元=6.82元人民币。该长期借款系2010年1月1日从中国银行借入，用于购买建造某生产线的专用设备，该外币借款本金为1000万美元，期限2年，年利率为4%，按季计提借款利息，到期一次还本付息。借入款项已于借入当日支付给所购设备的外国供应商。该生产线的在建工程已于2009年10月开工。该专用设备于2月20日验收合格并投入安装。至2010年6月30日，该生产线尚处于建造过程中。 ⑦6月30日，x公司发行的B股市价为每股11美元。 [要求] 计算甲公司2010年第二季度末外币账户发生的汇兑损益，并编制汇兑损益相关的会计分录。
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房地产类型会间接影响房地产项目租售期的长短。（）
阅读下面这篇短文，短文后列出7个句子，请根据短文的内容对每个句子做出判断。 The Ice Age Twenty thousand years ago, the earth was held in control by relentlessly (不宽容地) probing fingers of ice that drew power from frigid strongholds in the north and crept southwestward to bury forests, fields, and mountains. Landscapes that were violated by the slowly moving glaciers(冰川 )would carry the scars of this advance far into the future. Temperatures dropped deeply, and land surfaces in many parts of the world were depressed by the unrelenting weight of the thrusting ice. At the same time, so much was drawn from the oceans to form these huge glaciers that sea levels around the world fell by three hundred and fifty feet, and large areas of the continental shelf became dry land. This period of the Earth’s history had come to be called the Ice Age. In all, about eleven million square miles of land were covered with ice. The Ice Age terminated about fourteen thousand years ago when the ice sheets began to retreat. It took about seven thousand years for the ice to retreat to its present level. There were no human beings on the earth during the Ice Age.
根据我国票据法，承兑附有条件的，视为拒付。( )
第三篇 Natural Medicines Since earliest days, humans have used some kinds of medicines. We know this because humans have survived. Ancient treatments for injury and disease were successful enough to keep humans from dying out completely. They were successful long before the time of modern medicine. Before the time of doctors with white coats and shiny(发亮的)instruments. Before the time of big hospitals with strange and wonderful equipment. Many parts of the world still do not have university-educated doctors, Nor do they have expensive hospitals. Yet injuries are treated. And diseases are often cured. How By ancient methods. By medicines that might seem mysterious, even magical(有魔力的). Traditional medicines are neither mysterious nor magical, however. Through the centuries, tribal (部族的)medicine men experimented with plants. They found many useful chemicals in the plants. And scientists believe many of these traditional medicines may provide the cure for some of today’s most serious diseases. Experts say almost 80% of the people in the world use plants for health care. These natural medicines are used not just because people have no other form of treatment. They are used because people trust them. In developed areas, few people think about the source of the medicines they buy in a store. Yet many widely used medicines are from ancient sources, especially plants. Some experts say more than 25% of modern medicines come, in one way or another, from nature. Scientists have long known that nature is really a chemical factory. All living things contain chemicals that help them survive. So scientists’ interest in traditional medicine is not new. But it has become an urgent concern. This is because the earth’s supply of natural medicines may be dropping rapidly. It can be seen from the passage that the earth’s supply of natural medicines ______.
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