试题与答案

甲公司为增值税一般纳税人，对外币交易采用交易日的即期汇率进行折算。2×10年发生如下

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题型：单项选择题

题目：

甲公司为增值税一般纳税人，对外币交易采用交易日的即期汇率进行折算。2×10年发生如下业务：
(1)8月5日将10万美元出售给中国银行，当日中国银行美元买入价为1美元=6.35元人民币，卖出价为1美元=6.65元人民币，当日市场汇率为1美元=6.5元人民币。
(2)8月20日收到外商作为投资而投入的设备一台，投资各方确认的价值为45万美元，交易发生日的即期汇率为1美元=6.36元人民币，投资合同约定的汇率为1美元=6.25元人民币，另发生运杂费4.5万元人民币，进口关税11.25万元人民币，安装调试费6.75万元人民币。不考虑增值税。
要求：根据上述资料，不考虑其他因素，回答下列第11小题至第12小题。

甲公司售出该笔美元时应确认的汇兑损失为人民币( )。

A．1万元
B．1.5万元
C．-1.5万元
D．0.5万元

答案：

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