乙公司是一家玩具制造商,为国内上市公司。乙公司总部设在北京,在欧洲拥有众多子公司(占

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问题:

乙公司是一家玩具制造商,为国内上市公司。乙公司总部设在北京,在欧洲拥有众多子公司(占其子公司总数的80%)。乙公司2008年度财务报表附注中列示的有关负债明细情况如下:

负债:

(金额单位:百万元人民币)

币种负债总计浮动利率负债固定利率负债加权平均利率加权平均固定利率

要求:

(1)评价乙公司市场风险的主要来源(假设不存在可用于对负债套期保值的抵销资产)。

(2)当人民币对美元和欧元均贬值9%时,计算乙公司因负债所面临的交易风险。

考点:注册会计师战略与风险管理综合练习战略与风险管理综合练习题库
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Alb的主要生理功能不包括()

A.作为内源性氨基酸营养源

B.氧化供能

C.酸碱缓冲作用

D.作为载体转运多种物质

E.维持胶体渗透压

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A recent trend(趋势) in Californian restaurants shows new eating habits among those people out to have an interesting dining experience. Appetizers(开胃品)seem to be the name of the games as diners turn away from the more traditional three-course meal in favor of smaller snacks served in various types of restaurants, bars and cafes. In this way, in the course of an evening out, you might go to a restaurant for a tasty dish to eat at one end of town, to a bar with some live music at the other end, then for a coffee, and finally back to the restaurant for a further appetizer.

Reasons for this trend are the fact that so many different types of restaurants have been set up recently, each with their own particular type of food and special atmosphere, together with the increased specialty in the type of snacks being offered. Gone are the cheese sticks of the old days, when appetizers were not really taken seriously. Some favorite snacks of the moment are slices of hot pizza, creamy fish-based dishes and crispy cakes and so on.

Prices for appetizers are not equal to a full meal; however, their new popularity has meant that they are by no means as cheap as they used to be. Certainly, for that special occasion, a meal in a nice restaurant, complete with the piano performance, is hard to beat. However, if we see this trend for “butterfly eating”---moving around several different places in one evening continues, then all the traditional style restaurants may well have to provide their own appetizer bars as well!

小题1:How are the eating habits of the Californians changing?

A.People are dining out less.

B.Californian restaurants are becoming less popular.

C.Most people eat less than they used to.

D.A full restaurant meal is less popular.小题2:All the places that serve appetizers   _  .

A.have much the same menu

B.have their own particular characteristics

C.have a bar with live music

D.are located at the end of the town小题3: If you go out for an evening of appetizers, you are likely to       _.

A.need a car or take a bus or other transport

B.be bored with some kinds of snacks

C.spend more time for a full meal than you would

D.eat too much meat小题4:Appetizers used to be seen as        .

A.relatively important

B.a full meal

C.a cheap meal

D. an expensive meal

题型:问答题 简答题

以下哪一项适用旅行社责任保险的赔偿范围( )。

A.由于旅行社责任争议引起的投诉费用

B.旅游者在旅游过程中,由自身疾病引起损失或损害

C.由于旅游者的过错导致的人身伤亡和财产损失,以及由此支出的各种费用

D.旅游者在自行终止旅行社安排的旅游行程后,或在不参加双方约定的活动而自行活动的时间内,发生的人身、财产损失

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三全检查指的是什么?

题型:问答题 简答题

The nurse assesses a client with urticaria. The nurse understands that urticaria is another name for()

A. hives.

B. a toxin.

C. a tubercle.

D. a virus.

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