长江公司为境内注册的公司,为增值税一般纳税人,适用的增值税税率为17%,其30%收入

题型:多项选择题

问题:

长江公司为境内注册的公司,为增值税一般纳税人,适用的增值税税率为17%,其30%收入来自于出口销售,其余收入来自于国内销售;生产产品所需原材料有40%进口,出口产品和进口原材料通常以美元结算。长江公司以人民币作为记账本位币,外币业务采用交易发生日的即期汇率折算,按月计算汇兑损益。
(1)2010年11月30日长江公司有关外币账户余额如下:

项目 外币账户余额(万美元) 汇率 人民币账户余额(万元人民币)
银行存款 4000 6.65 26600
应收账款 2000 6.65 13300
应付账款 1000 6.65 6650
(2)长江公司2010年12月发生有关外币交易和事项如下:
①2日,将100万美元兑换为人民币,取得人民币存入银行,当日即期汇率为1美元=6.62元人民币,当日银行美元的买入价为1美元=6.60元人民币。
②10日,从国外购入一批原材料,货款总额为2000万美元。该原材料已验收入库,货款尚未支付。当日即期汇率为1美元=6.61元人民币。另外,以银行存款支付该原材料的进口关税2820万元人民币,增值税税额2726.8万元人民币。
③15日,出口销售一批商品,销售价款为4000万美元,货款尚未收到。当日即期汇率为1美元=6.60元人民币。假定不考虑相关税费。
④20日,收到应收账款1000万美元,当日存入银行。当日即期汇率为1美元=6.58元人民币。该应收账款系上月份出口销售发生的。
⑤31日,即期汇率为1美元=6.56元人民币。
(3)长江公司拥有黄河公司70%的股权。黄河公司在英国注册,在英国生产产品并全部在当地销售,生产所需原材料直接在英国采购。2010年11月末,长江公司应收黄河公司款项2000万英镑,该应收款项实质上构成对黄河公司净投资的一部分,2010年11月30日折算的人民币金额为21200万元。2010年12月31日英镑与人民币的汇率为1:10.2。

下列关于外币交易产生汇兑损益的说法中,正确的有( )。

A.将100万美元兑换为人民币,产生汇兑损失2万元

B.期末银行存款外币账户产生汇兑收益-374万元

C.期末应收账款外币账户产生汇兑收益-250万元

D.期末应付账款外币账户产生汇兑损失-190万元

E.收到应收账款1000万美元时产生的汇兑损失为-70万元

考点:注册会计师会计注册会计师会计
题型:多项选择题

定量泵自动绞缆机缆绳的最大张力由系统中()决定。

A.溢流阀调定压力

B.大液压泵额定压力

C.小液压泵额定压力

D.大液压泵输出功率

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People with disabilities make up a large part of the population. It is estimated that over 35 million Americans have physical, mental, or other disabilities. About half of these disabilities are “developmental", i.e., they occur before the individual's twenty-second birthday, often from genetic conditions, and are severe enough to affect three or more areas of development, such as mobility, communication, employment, etc. Most other disabilities are considered “adventitious", i.e., accidental or caused by outside forces.

Prior to the 20th century, only a small percentage of people with disabilities survived for long. Medical treatment for these disabilities was unavailable. Advancements in medicine and social services have created a climate in which people with disabilities can expect to have such basic needs as food, shelter, and medical treatment. Unfortunately, these basics are often not available. Civil liberties such as the right to vote, marry, get an education, and gain employment have historically been denied on the basis of disability.

In recent decades, the disability rights movement has been organized to fight against these infringements(违反;侵犯)of civil rights. Congress responded by passing major legislation recognizing people with disabilities as a protected class under civil rights statutes.

Still today, people with disabilities must fight to live their lives independently. It is estimated that more than half of qualified Americans with disabilities are unemployed, and a majority of those who do work are underemployed. About two-thirds live at or below the official poverty level.

Significant barriers, especially in transportation and public awareness, prevent disabled people from taking part in society. For example, while no longer prohibited by law from marrying, a person with no access to transportation is effectively excluded from community and social activities which might lead to the development of long-term relationships.

Only when public attitudes advance as far as laws have will disabled people be fully able to take their rightful place in society.

36. A “developmental" disability ______.

A. develops very slowly over time

B. is caused by forces

C. occurs in youth and affects development

D. is getting more and more severe

37.Most disabled people used to die early because ______.

A. disabilities destroyed major bodily functions

B. they were not very well looked after

C. medical techniques were not available

D. they were too poor to get proper treatment

38. In the author's opinion, to enable the disabled people to take their rightful place in society, ______.

A.more laws should be passed

B.public attitudes should be changed

C.government should provide more aids

D.more public facilities should be set up

39. Which of the following cannot be inferred(推断)from the passage ?

A.Many disabled people may remain single for their whole life.

B.The public tends to look down upon the disabled people.

C.The disabled people feel inferior to those surrounding them.

D.  Discriminatory laws prevent the disabled from mixing with others.

40. The best title for this passage might be ______.

A.Handicaps(不利条件;障碍;)of People with Disabilities

B.The physical difficulties of the Disabled

C.The Causes for Disabilities

D.Medical Treatments for Disabilities

题型:多项选择题

在代理关系中()承担民事责任。

A、代理人对自己的行为

B、被代理人对代理人的代理行为

C、代理人对第三人的行为

D、被代理人对第三人的行为

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前列腺肥大的并发症不包括()。

A.膀胱结石

B.腹股沟疝

C.镜下血尿

D.双肾积水

E.睾丸鞘膜积液

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广东音乐节上的粤胡又称为?()

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B、高胡

C、中胡

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