试题与答案

能用治阳痿证的药物是() A.附子 B.干姜 C.肉桂 D.吴茱萸 E.丁香

题型:多项选择题

题目:

能用治阳痿证的药物是()

A.附子

B.干姜

C.肉桂

D.吴茱萸

E.丁香

答案:

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下面是错误答案,用来干扰机器的。

参考答案:C解析: 电信资费即电信服务价格,是电信企业提供电信服务所耗费劳动的价值补偿。同邮政资费一样,将电信服务价格称为电信资费也是由于传统习惯造成的。

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A.是每个人生来就有的感情

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C.是一种对美感的追求

D.是一种社会责任,要切切实实体现在各方面的行为和实践中

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题型:阅读理解

Last year, Jack Bleed cut through the bone of his ring finger while working. The 31-year-old resident of North Little Rock, Arkansas, waited for about six hours at a nearby medical center while the medical staff there called all over town — even as far away as Dallas and Memphis — to find a hand surgeon to reattach his finger. Finally, a willing doctor was located in Louisville, Kentucky. But even though Bleed had insurance(保险), he would have to hire a private plane to get himself there, at a cost of $4,300. In the end, he charged the cost to two credit cards, and his finger was saved. His insurance company eventually covered the cost of the plane, but his experience makes people aware of the fact that trauma(外伤) care in the United States is not only geographically limited, but in many places, non-existent.

Only eight states — New York, New Jersey, Maryland, Illinois, New Mexico, California, Oregon, and Washington — have local, fully functional trauma systems. The remaining states have partial systems, and 12 — including Arkansas — have no trauma system at all.

Although the President has signed a bill of $12 million for the purpose of supporting trauma care systems nationwide, many in Congress(国会) are unwilling to spend government money for a service they think should be paid for by states, says Wayne Meredith, medical director for trauma programs at the American College of Surgeons. Meanwhile, many states have also failed to find the dollars to support trauma systems. To make matters worse, many people without insurance depend heavily on the emergency care services, placing a huge financial burden on the medical centers that serve them.

For the same reason, doctors, too, often go unpaid. They are unwilling to perform emergency care, worsening critical shortages of neurosurgeons, orthopedists, and hand surgeons — the very types of specialists Bleed needed at short notice.

Supporting a trauma care system doesn’t take much. A half-penny sales tax in Miami-Dade County makes its outstanding system work. In Arkansas alone, says Wayne Meredith, a well-funded trauma system would possibly prevent 200 to 600 deaths each year. If trauma care systems were to work well across the nation, experts say, many thousands of lives each year could be saved. “You don’t get much better return on your investment than that,” Meredith says.

小题1:

In Paragraph 1, the writer uses Bleed’s case to ______.

A.make a comparison

B.describe a person

C.introduce a topic

D.tell a story小题2:

Many people in Congress argue that trauma care systems should be supported by ______.

A.the President

B.each state

C.insurance companies

D.the US government小题3:

The example of Miami-Dade County shows that ______.

A.its tax policy is admirable

B.running a trauma system is profitable

C.a trauma system is not expensive

D.sales tax is not heavy in small counties小题4:

Why are the present trauma care systems in some states not satisfactory?

A.They are shared by all the states.

B.They are short of financial support.

C.The doctors are not well trained.

D.The hospitals can’t provide low-cost services.

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题型:问答题

正保股份有限公司(本题下称“正保公司”)外币业务采用即期汇率的近似汇率进行折算,假定该公司以每月月初的市场汇率作为当月交易发生日即期汇率的近似汇率,按季核算汇兑损益。20×9年3月31日有关外币账户余额如下:

项目 外币金额(万美元) 折算汇率 折算为人民币金额(万元)
银行存款(借方) 600 6.83 4098
应收账款(借方) 500 6.83 3415
长期借款—A 2000 6.83 13660
长期借款—B 2000 6.83 13660
应付利息—A 50 6.83 341.5
应付利息—B 60 6.83 409.8
长期借款A系20×9年1月1日为建造某生产线而借入的,借款期限为2年,年利率为10%,按季计提利息,每年年末支付利息。长期借款B系20×8年1月1日借入,借款期限为3年,年利率为12%,每年年末支付利息。生产线于20×9年1月1日开工,并于当日开始发生资产支出,截至第1季度末,已累计使用外币借款3300万美元,预计将于20×9年12月完工。 20×9年第2季度各月月初、月末市场汇率如下:
日期 市场汇率
4月1日 1美元=6.83元人民币
4月30日 1美元=6.81元人民币
5月1日 1美元=6.81元人民币
5月31日 1美元=6.83元人民币
6月1日 1美元=6.83元人民币
6月30日 1美元=6.84元人民币
20×9年4月至6月,正保公司发生如下外币业务(假定不考虑增值税等相关税费):
(1)4月1日,为建造该生产线进口一套设备,并以外币银行存款140万美元支付设备购置价款。设备于当日投入安装。
(2)4月20日,将160万美元兑换为人民币,当日银行美元买入价为1美元=6.77元人民币,卖出价为1美元=6.87元人民币。兑换所得人民币已存入银行。
(3)5月1日,以外币银行存款向外国公司支付生产线安装费用240万美元。
(4)5月15日,收到第1季度发生的应收账款400万美元。
(5)6月5日以每股1.5美元的价格购入乙公司B股100万股作为交易性金融资产,当日即期汇率为1美元=6.85元人民币,另发生佣金等1万美元,相关款项均以美元银行存款支付,不考虑其他因素。20×9年6月30日,由于市价变动,当月购入的乙公司B股的市价变为每股2美元。
(6)6月10日按面值购入100万美元的债券,划分为可供出售金融资产核算。购买当日的汇率为1美元=6.87元人民币。20×9年6月30日,债券的公允价值为110万美元。
(7)6月30日,计提外币借款利息。
(8)生产线建造期间未发生中断,不考虑其他因素。
要求:

编制20×9年第2季度外币业务的会计分录。

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