甲公司的记账本位币为人民币.20×8年12月5日以每股2美元的价格购入5000股乙公司股票作为交易性金融资产,当日汇率为1美元=6.6元人民币,款项已经支付,20×8年12月31日,当月购入的乙公司股票市价变为每股2.1美元,当日汇率为1美元=6.4元人民币,假定不考虑相关税费的影响,则甲公司期末应计入当期损益的金额为()元人民币.
【正确答案】A【答案解析】交易性金融资产应以公允价值计量,由于该交易性金融资产是以外币计价的,在资产负债表日,不仅应考虑美元股票市价的变动,还应一并考虑美元与人民币之间汇率变动的影响。甲公司期末应计入当期损益的金额=2.1×5000×6.4...
某公司于2012年1月1日按每份面值1000元发行期限为2年、票面年利率为7%的可转换公司债券30万份,利息每年年末支付.每份债券可在发行1年后转换为200股普通股.发行日市场上与之类似但没有转换股份权利的公司债券的市场利率为9%,假定不考虑其他因素.2012年1月1日,该交易对所有者权益的影响金额为()万元.[(P/A,9%,2)=1.7591,(P/F,9%,2)=0.8417]
【答案解析】(1)该可转换公司债券的负债成份公允价值=1000×30×7%×1.7591+1000×30×0.8417=28945.11(万元);(2)该可转换公司债券的权益成份公允价值=1000×30-28945.11=1054.89(万...
Cross-cultureUnderstandingonBusinessWeliveinaglobalvillage,buthowwelldoweknowandunderstandthecross-cultureonbusiness?MaybeweassumethatthewidespreadunderstandingofEnglishlanguagemeansacorrespondingunderstandingofEnglishcustoms.However,itmightnotbenecessarilythecase.Ifwewanttohavegoodbusiness,wemusthavethecross-cultureunderstandingonbusiness.Herearesometipsforyoutopayattentionto:1.EyeContactInmanyWesterncountries,includingtheUnitedStates,apersonwhodoesnotmaintain“goodeyecontact”isregardedasbeingslightlysuspicious.Americansunconsciouslyassociatepeoplewhoavoideyecontactasunfriendly,insecure,untrustworthy,inattentiveandimpersonal.However,incontrast,Japaneseadultslowertheireyeswhenspeakingtoasuperior,agestureofrespect.InThailandyoushouldclaspyourhandstogetherandloweryourheadandyoureyeswhenyougreetsomeone.LatinAmericanculture,aswellassomeAfricancultures,suchasNigeria,havelongerlookingtime,butprolongedeyecontactfromanindividualoflowerstatusisconsidereddisrespectful.IntheUS,itisconsideredrudetostare–regardlessofwhoislookingatwhom.Incontrast,thepoliteEnglishmanistaughttopaystrictattentiontoaspeaker,tolistencarefully,andblinkhiseyestoletspeakerknowheorshehasbeenunderstoodaswellasheard,whileinPakistanyoumustn’twinkforit’soffensive.2.TimeofArrivalImagineyouhavemadeanappointmentatthreeo’clock.Whattimeshouldyouexpectyourforeignbusinesscolleaguestoarrive?Ifthey’reGerman,they’llberightontime.Ifthey’reAmerican,they’llprobablybe15minutesearly.Ifthey’llbeBritish,they’llbe15minuteslateandyoushouldallowuptoanhourfortheItalians.3.AtMealandDrinkingTimeTheBritisharehappytohavebusinesslunchanddiscussbusinessmatterswithadrinkduringthemeal;theJapaneseprefernottoworkwhileeating.Lunchisatimetorelaxandgettoknowoneanother,andtheyrarelydrinkatlunchtime.TheGermansliketotalkbusinessbeforedinner.However,incontrast,theFrenchliketoeatfirstandtalkafterwards.Theyhavetobewellfedandwateredbeforetheydiscussanything.Andyoushouldn’tsitdowninacaféuntilyou’veshakenhandswitheveryoneyouknowinFrance.InRussiayoumustmatchyourhostsdrinkfordrink,ortheywillthinkyouareunfriendly;inAmericayoushouldeatyourhamburgerwithbothhandsandasquicklyasyoucan.Youshouldn’ttrytohaveaconversationuntilitiseaten;intheMiddleEastyoumustneverusethelefthandforeating,drinking,smokingorgreeting.Also,youshouldtakecarenottoadmireanythinginyourhost’shome.Theywillfeelthattheyhavetogiveittoyou.Thereareothersuggestionsoncross-cultureunderstandingonbusinessthatmighthelpyouwithyourbusiness.Onlyafewhavebeenmentionedhere.Beforeyougotoacountryonbusiness,youshouldhavetolearnsomethingmoreaboutherculture.WheninRome,doastheRomansdo.Choosethebestanswerforthefollowingquestions.2)WhichofthefollowingisnottrueabouttheBritishaccordingtothetext?
以下程序的输出结果是ls1=[1,2,3,4,5]ls2=[3,4,5,6,7,8]cha1=[]foriinls2:ifinotinls1:cha1.append(i)print(cha1)