某股份有限公司对外币业务采用业务发生日的市场汇率进行折算,按月汁算汇兑差额。20×9

题型:单项选择题

问题:

某股份有限公司对外币业务采用业务发生日的市场汇率进行折算,按月汁算汇兑差额。20×9年5月20门向境外某公司销售商品一批,价款总额为2000万美元,货款尚未收到,当日的市场汇率为1美元=6.22元人民币。5月30日的市场汇率为1美元=6.23元人民币。6月30日的市场汇率为1美元=6.25元人民币。该外币债权6月份所发生的汇兑收益为( )万元人民币。

A.-40

B.-60

C.40

D.60

考点:会计资格考试中级会计(会计实务)中级会计实务41
题型:单项选择题

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

   1   . So when you want to do business in France, you have to get to know French culture, to make marketing plans, and to run your business by local laws.

   2   The French take great pride in their language, so anyone who does not speak it may run the risk of being disrespected by his French colleagues or business partners. Also, another reason why learning French is important is that it is a great way to show every possible French business partner that you care and respect their country’s culture and language.

The first thing that you should do when meeting someone new is to shake his hand firmly and always look the person in the eye. In social meetings with friends, kissing is common.

Use first names only after being invited to.    3   The French will sometimes introduce themselves using their surname first, followed by their first name.

Dress well. The French draw information about people based on their appearance. Your business clothing is a sign of your success and social status. Always try to be tasteful and stylish. Women are advised to dress simply but elegantly. Wearing make-up is practised widely by business women. K$

The French are passionate about food, so lunches are common in doing business in France, which usually consist of an appetizer, main meal with wine, cheese, dessert and coffee, and normally take up to two hours.   4    

Do not begin eating until the host says, “bon appetite”. Pass dishes to the left, keep hands above the table and try to eat everything on the plate.    5   This may suggest that you find the food tasteless. If eating in a restaurant, the person who invites always pays.

A.Maybe you have heard the expression “When in Rome, do as the Romans do”

B.This is a time for relationship building.

C.Remember to be as polite as possible.

D.Language should be the focus of anyone planning to do business in France.E. Be careful with adding salt, pepper or sauces to your food.

F. Use Monsieur or Madame before the surname.

G. Make an appointment with your business partner in advance.

题型:单项选择题

下面四项叙述中,正确的一项为( )。

A.合法性原则的产生是由于行政自由裁量权的存在

B.依法行政并不是一味地限制行政活动

C.通常一个行政行为如果触犯了合理性原则,就不再追究其合法性问题

D.随着国家立法进程的推进,原先属于合法性的问题,可能被提升为合理性问题

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C.西双版纳南部和老挝、缅甸接壤

D.北回归线经过西双版纳地区

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