东方股份有限公司(本题下称东方公司)系境内上市公司。2012年至2013年,东方公司

题型:单项选择题 案例分析题

问题:

东方股份有限公司(本题下称东方公司)系境内上市公司。2012年至2013年,东方公司发生的有关交易或事项如下:

(1)2012年10月1日,东方公司与境外A公司签订一项合同,为A公司安装某大型成套设备。

合同约定:

①该成套设备的安装任务包括场地勘察、设计、地基平整、相关设施建造、设备安装和调试等。其中,地基平整和相关设施建造须由东方公司委托A公司所在地有特定资质的建筑承包商完成;

②合同总金额为1000万美元,由A公司于2012年12月31日和2013年12月31日分别支付合同总金额的40%,其余部分于该成套设备调试运转正常后4个月内支付;

③合同期为16个月。2012年10月1日,东方公司为A公司安装该成套设备的工程开工,预计工程总成本为6640万元人民币。

(2)2012年11月1日,东方公司与B公司(系A公司所在地有特定资质的建筑承包商)签订合同,由B公司负责地基平整及相关设施建造。

合同约定:

①B公司应按东方公司提供的勘察设计方案施工;

②合同总金额为200万美元,由东方公司于2012年12月31日向B公司支付合同进度款,余款在合同完成时支付;

③合同期为3个月。

(3)至2012年12月31日,B公司已完成合同的80%;东方公司于2012年12月31日向B公司支付了合同进度款。2012年10月1日到12月31日,除支付B公司合同进度款外,东方公司另发生合同费用332万元人民币;12月31日,预计为完成该成套设备的安装尚需发生费用4500万元人民币,其中包括应向B公司支付的合同余款。假定东方公司按累计实际发生的合同成本占合同预计总成本的比例确定该安装工程完工进度;合同收入和合同费用按年确认(在计算确认各期合同收入时,合同总金额按确认时美元对人民币的汇率折算)。2012年12月31日,东方公司收到A公司按合同支付的款项。

(4)2013年1月25日,B公司完成所承担的地基平整和相关设施建造任务,经东方公司验收合格。当日,东方公司按合同向B公司支付了工程尾款。2013年,东方公司除于1月25日支付B公司工程尾款外,另发生合同费用4136万元人民币;12月31日,预计为完成该成套设备的安装尚需发生费用680万元人民币。2013年12月31日,东方公司收到A公司按合同支付的款项。

(5)其他相关资料:

①东方公司按外币业务发生时的即期汇率进行外币业务折算;按年确认汇兑损益;2011年12月31日"银行存款"美元账户余额为400万美元。

②美元对人民币的汇率:2011年12月31日,1美元=7.1元人民币;2012年12月31日,1美元=7.3元人民币;2013年1月25日,1美元=7.1元人民币;2013年12月31日,1美元=7.35元人民币。

③不考虑相关税费及其他因素。

根据上述资料,回答下列问题:

东方公司2013年应确认的汇兑损益为()万元人民币。

A.15

B.22

C.24

D.30

考点:注册税务师财务与会计综合练习财务与会计综合练习题库
题型:单项选择题 案例分析题

下列不属于远洋船舶保险的除外责任是()。

A.被保险船舶不适航

B.被保险人的疏忽或故意行为

C.被保险人恪尽职责应予发现的正常磨损、锈蚀、腐烂或保养不周或材料缺陷

D.来自船外的暴力盗窃或海盗行为

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公安机关实施管制涉及的范围是在一定的区域和时间内,限制人员、车辆的通行或停留,对拒不服从人员可以强行驱散、强行带离,甚至立即拘留。( )

题型:单项选择题 案例分析题


(一)
某投资者L预期甲股票价格会下跌,于是与另一投资者Z订立卖出合约,合约规定有效期限为3个月,L可按每股10元的价格卖给Z5000股甲股票,期权价格为0.5元每股。

一个月后,甲股票价格果然降至每股8元。L认为时机已到,于是以现货方式买进5000股甲股票,然后按原订合约行使期权卖给Z。该笔交易L获利( )元。注:不考虑佣金和税金等因素,下同。

A.10000

B.12500

C.42500

D.7500

题型:单项选择题 案例分析题

Senator Barack Obama likes to joke that the battle for the Democratic presidential nomination has been going on so long, babies have been born, and they’ re already walking and talking. That’s nothing. The battle between the sciences and the humanities has been going on for so long, its early participants have stopped walking and talking, because they’re already dead.

It’s been some 50 years since the physicist-turned-novelist C. P. Snow delivered his famous "Two Cultures" lecture at the University of Cambridge, in which he decried the "gulf of mutual incomprehension", the "hostility and dislike" that divided the world’s "natural scientists", its chemists, engineers, physicists and biologists, from its "literary intellectuals", a group that, by Snow’s reckoning, included pretty much everyone who wasn’t a scientist. His critique set off a frenzy of desperation that continues to this day, particularly’in the United States, as educators, policymakers and other observers lament the Balkanization of knowledge, the scientific illiteracy of the general public and the chronic academic turf wars that are all too easily lampooned.

Yet a few scholars believe that the cultural chasm can be bridged and the sciences and the humanities united into a powerful new discipline that would apply the strengths of both mindsets, the quantitative and qualitative, to a wide array of problems. Among the most ambitious of these exercises in fusion thinking is a program under development at Binghamton University in New York called the New Humanities Initiative.

Jointly conceived by David Sloan Wilson, a professor of biology, and Leslie Heywood, a professor of English, the program is intended to build on some of the themes explored in Dr. Wilson’s evolutionary studies program, which has proved enormously popular with science and nonscience majors alike, and which he describes in the recently published "Evolution for Everyone". In Dr. Wilson’s view, evolutionary biology is a discipline that, to be done right, demands a crossover approach, the capacity to think in narrative and abstract terms simultaneously, so why not use it as a template for emulsifying the two cultures generally "There are more similarities than differences between the humanities and the sciences, and some of the stereotypes have to be altered," Dr. Wilson said, "Darwin, for example, established his entire evolutionary theory on the basis of his observations of natural history, and most of that information was qualitative, not quantitative. "

As he and Dr. Heywood envision the program, courses under the New Humanities rubric would be offered campus-wide, in any number of departments, including history, literature, philosophy, sociology, law and business. The students would be introduced to basic scientific tools like statistics and experimental design and to liberal arts staples like the importance of analyzing specific texts or documents closely, identifying their animating ideas and comparing them with the texts of other immortal minds.

By citing the example of Darwin, Dr. Wilson intends to show that()

A. qualitative information is more valuable than quantitative observations

B. it is preferable to take the mutual advantage of science and humanities

C. science has more similarities rather than differences than humanities

D. scientists should base their theory on qualitative information

题型:单项选择题 案例分析题

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