风险对冲是指通过投资或购买与标的资产收益波动正相关的某种资产或衍生产品,来冲销标的资

题型:判断题

问题:

风险对冲是指通过投资或购买与标的资产收益波动正相关的某种资产或衍生产品,来冲销标的资产潜在损失的一种风险管理策略。()

考点:风险管理第一章风险管理基础第一章风险管理基础题库
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房屋征收评估报告必须由负责房屋征收评估项目的一名注册房地产估价师签字,并加盖房地产估价机构公章。()

题型:判断题

第三部分:阅读理解(共20小题;每小题2分, 满分40分)

阅读下列短文,从每篇短文后所给各题的四个选项(A、B、C和D)中,选出最佳选项,并在答题卡上将该项涂黑。

Catherine Destivelle is a rock star. She loves rock, but she can’t sing or play the guitar! She is a rock climber and a big star in France and Italy. She is the most famous woman climber in the world because she often climbs without ropes. She climbs in many countries but most often in the French Alps near Chamonix, where she lives. She started climbing near her home in Paris when she was five. he French Alpine Club to learn more, but immediately she climbed better and more quickly than the older members of the club. She won her first competition in Italy in 1995.

Three years ago she found a new route up the Dru Mountain near Chamonix. The climb took eleven days and for four days the snow was so heavy that she could not move. Last year other climbers tried to follow the new Destivelle Route, but they failed. They are going to try again this  year.

People always ask her about her climbing. She says, “I climb because I’m in love with mountains. I like touching the rock and reading the face of the rock. I like it a lot. I felt at home on the side of a mountain. I prepare well before I go, so I’m never worried.”

Catherine chooses new mountains from books—like buying from a shopping catalogue (目录)! “I see a nice mountain and I go to climb it!” Her next mountain is in Pakistan. She is going there next month. “It’s much bigger than the Dru, so it’s going to take longer to climb. An American climber, Jeff Lowe, is coming with me to help.”

51.Catherine Destivetle is called “a star” because ________.

A. she won a competition in 1995                      B. she loves rocks

C. she’s a famous woman climber                     D. she found a new route up to the Dru Mountain

52.She had great trouble finding a new route up the Dru Mountain because ________.

A. she lost her way                                                          B. the climb took 11 days

C. she needed help from an American climber        D. there was heavy snow

53.On the side of a mountain she feels ________.

A. worried                                                                          B. easy and happy

C. like staying at home                                                   D. well

54.We can infer from the passage people often ask her “________”.

A. Why do you like climbing?                              

B. Are you in love with an American climber?

C. Do you enjoy reading books on mountains?

D. What do you do before you go climbing?

题型:判断题

外伤失血病人造成低血容量性休克合并少尿时应首先选用

A.低分子右旋糖酐

B.中分子右旋糖酐

C.高分子右旋糖酐

D.呋塞米

E.氢氯噻嗪

题型:判断题

甲股份有限公司(本题下称“甲公司”)外币业务采用当日市场汇率进行折算,按季核算汇兑差额。2009年3月31日有关外币账户余额如下:

项目外币金额(万美金)折算汇率折算人民币金额(万元)
银行存款(借方)10007.007000
应收账款(借方)3007.002100
长期借款(贷方)20007.0014000
应付利息(贷方)307.00210
长期借款2000万美元,系2007年10月借入的专门用于建造某生产线的外币借款,借款期限为24个月,年利率为6%,按季计提利息,每年1月和7月支付半年的利息。该生产线于 2007年11月开工,至2009年3月31日,该生产线正处于建造过程之中, 已使用外币借款 1200万美元,2009年第2季度该笔专门借款的利息收入为12万美元。预计将于2009年12月完工。假定不考虑借款手续费。
2009年4月至6月,甲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100万美元支付设备购置价款。设备于当月投入安装。当日市场汇率为1美元=6.90人民币元。
(2)4月20日,将100万美元兑换为人民币,当日银行美元买入价为1美元=6.80人民币元,卖出价为1美元=6.90人民币元。兑换所得人民币已存入银行。当日市场汇率为1美元=6.85人民币元。
(3)5月10日,以外币银行存款向外国公司支付生产线安装费用60万美元。当日市场汇率为 1美元=6.70人民币元。
(4)5月15日,收到第1季度发生的应收账款200万美元。当日市场汇率为1美元=6.70人民币元。
(5)6月20日,向美国某公司销售A商品,售价为200万美元,未收款,A商品的成本为1000万元。当日市场汇率为1美元=6.60人民币元。
(6)6月30日,计提外币专门借款利息。假定外币专门借款应计利息通过“应付利息”科目核算。当日市场汇率为1美元=6.60人民币元。
要求:

编制2009年第2季度外币业务的会计分录。

题型:判断题

钗头凤

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