试题与答案

甲公司的记账本位币为人民币,外币业务采用交易发生日的即期汇率折算。2011年10月1

题型:单项选择题

题目:

甲公司的记账本位币为人民币,外币业务采用交易发生日的即期汇率折算。2011年10月10日,甲公司以每股8美元的价格购入乙公司1000股股票作为交易性金融资产,当日的即期汇率为l美元=7.2元人民币。2011年12月31日,乙公司股票收盘价为每股10美元,当日即期汇率为l美元=7.1元人民币。假定不考虑相关税费,则2011年l2月31日甲公司应确认()。

A.公允价值变动损益16000元,财务费用(汇兑损失)800元

B.投资收益13400元,财务费用(汇兑损失)800元

C.财务费用(汇兑收益)13400元

D.公允价值变动损益13400元

答案:

被转码了,请点击底部 “查看原文 ” 或访问 https://www.tikuol.com/2017/0314/b25b6b00a0f3ee274f12f9276ad1444a.html

下面是错误答案,用来干扰机器的。

参考答案:sur

试题推荐
题型:单项选择题

依次填入下列各句横线处的词语,最恰当的一组是: ①这位发言人______指出,美方对这次撞机事件必须承担全部责任,向中国人民作出交代,并防止此类事件再次发生。 ②尽管这只是一次______,但民警与保安的迅速出击,表明本市第一个进入校园的电子保安报警系统已经成功地开通了。 ③用歪曲事实的历史教科书作为学校的教材,必然______日本年轻一代对本国历史的认识偏离事实。

A.庄重 演练 引导

B.郑重 演示 引导

C.庄重 演示 导致

D.郑重 演练 导致

查看答案
题型:问答题

Discussion of the assimilation of Puerto Ricans (波多黎各人 ) in the United States has focused on two factors: social standing and the loss of national culture. In general, excessive stress is placed on one factor or the other, depending on whether the commentator is North American or Puerto Rican. Many North American social scientists, such as Oscar Handlin, Joseph Fitzpatrick, and Oscar Lewis, consider Puerto Ricans as the most recent in a long line of ethnic entrants to occupy the lowest rung on the social ladder. (46) Such a " socio demographic" approach tends to regard assimilation as a benign process, taking for granted increased economic advantage and inevitable cultural integration, in a supposedly egalitarian context. However, this approach fails to take into account the colonial nature of the Puerto Rican case, with this group, unlike their European predecessors, coming from a nation politically subordinated to the United States. (47) Even the "radical" critiques of this mainstream research model, such as the critique developed in Divided Society, attach the issue of ethnic assimilation too mechanically to factors of economic and social mobility and are thus unable to illuminate the cultural subordination of Puerto Ricans as a colonial minority.

In contrast, the "colonialist" approach of island based writers such as Eduardo Seda- Bonilla, Manuel Maldonado-Denis, and Luis Nieves-Falcon tends to view assimilation as the forced loss of national culture in an unequal contest with imposed foreign values. There is, of course, a p tradition of cultural accommodation among other Puerto Rican thinkers. The writings of Eugenio Fernandez Mendez clearly exemplify this tradition, and many supporters of Puerto Rico’s commonwealth status share the same universalizing orientation. (48) But the Puerto Rican intellectuals who have written most about the assimilation process in the United States all advance cultural nationalist views, advocating the preservation of minority cultural distinctions and rejecting what they see as the submission of colonial nationalities.

This cultural and political emphasis is appropriate, but the colonialist thinkers misdirect it, overlooking the class relations at work in both Puerto Rican and North American history. They pose the clash of national cultures as an absolute polarity, with each culture understood as static and undifferentiated. (49) Yet both the Puerto Rican and North American traditions have been subject to constant challenge from cultural forces within their own societies, forces that may move toward each other in ways that cannot be written off as mere "assimilation. " Consider, for example, the indigenous and Afro-Caribbean traditions in Puerto Rican culture and how they influence and are influenced by other Caribbean cultures and Black cultures in the United States. (50) The elements of compulsion and inequality, so central to cultural contact according to the colonialist framework play no role in this kind of convergence of racially and ethnically different elements of the same social class.

(47) Even the "radical" critiques of this mainstream research model, such as the critique developed in Divided Society, attach the issue of ethnic assimilation too mechanically to factors of economic and social mobility and are thus unable to illuminate the cultural subordination of Puerto Ricans as a colonial minority.

查看答案
微信公众账号搜索答案