甲企业系中外合资经营企业,其注册资本为400万美元,合同约定分两次投入,但未约定折算汇率.投资者分别于2011年1月1日和3月1日投入300万美元和100万美元.2011年1月1日、3月1日、3月31日和12月31日美元对人民币的汇率分别为1:6.8、1:6.85、1:6.82和1:6.90.假定该企业采用人民币作为记账本位币,外币业务采用业务发生日的汇率折算.该企业2011年年末资产负债表中“实收资本”项目的金额为人民币()万元.
2011年年末资产负债表中“实收资本”项目的金额=300x6.8+100 X6.85=2 725(万元)。
甲企业系中外合资经营企业,其注册资本为400万美元,合同约定分两次投入,但未约定折算汇率.投资者分别于2011年1月1日和3月1日投入300万美元和100万美元.2011年1月1日、3月1日、3月31日和12月31日美元对人民币的汇率分别为1:6.8、1:6.85、1:6.82和1:6.90.假定该企业采用人民币作为记账本位币,外币业务采用业务发生日的即期汇率折算.该企业2011年年末资产负债表中“实收资本”项目的金额为人民币().
【考点】外币财务报表折算【答案】A【难易程度】★【解析】2011年年末资产负债表中“实收资本”项目的金额=300×6.8+100×6.85=2725(万元)
Cross-culturalCommunicationontheTelephoneCheckthatyouunderstandwhathasbeensaid.Repeatthemostimportantinformation,andlookforconfirmation.Askforrepetitionifyouthinkitisnecessary.Remembertoothatdifferentcultureshavedifferentwaysofusinglanguage.Somespeakinaveryliteralwaysoitisalwaysquiteclearwhattheymean.Othersaremoreindirect,usinghints,suggestionsandunderstatement(forexample‘notverygoodresults’=‘absolutelydisastrous’)toputovertheirmessage.NorthAmerica,Scandinavia,GermanyandFranceare‘explicit’countries,whiletheBritishmakingclearexactlywhattheymean.OnereasonforthisseemstobethattheBritishuselanguageinamoreabstractwaythanmostAmericansandcontinentalEuropeans.InBritaintherearealsoconventionsofpolitenessandatendencytoavoidshowingone’struefeelings.ForexampleifaDutchmansaysanideais‘interesting’hemeansthatitisinteresting.IfanEnglishmansaysthatanideais‘interesting’youhavetoworkoutfromthewayhesaysitwhetherhemeansitisagoodideaorabadidea.Meanwhile,forsimilarreasonsJapanese,RussiansandArabs—‘subtle’countries—sometimesseemvagueandrudetotheBritish.Iftheysayanideaisinterestingitmaybeoutofpoliteness.Theoppositeofthisisthatplainspeakerscanseemrudeanddominatingtosubtlespeakers,asAmericanscansoundtotheBritish—ortheBritishtotheJapanese.TheBritishhaveatendencytoengageinsmalltalkatthebeginningandendoftheconversation.Questionsabouttheweather,health,businessingeneralandwhatonehasbeendoingrecentlyareallpartoftelephoning,layafoundationforthetruepurposeofthecall.Attheendofacall,theremaywellbevariousrequests,Nicetalkingtoyou,Sayhellotothefamily(ifyouhavemetthem)andlookingforwardtoseeingyouagainsoon.Asharp,briefstyleoftalkingonthephonemayappearunfriendlytoaBritishpartner.NotallnationalitiesareaskeenonsmalltalkasBritish!Beingawareofthesedifferencescanhelpinunderstandinghelpwithdifferentculturaltraditions.Thedifficultyonthephoneisthatyoucannotseethebodylanguagewhichcanhelpinunderstandingpeople.Choosethebestanswerforthefollowingquestions.1)WhichofthefollowingistrueaboutBritishmakingtelephoneaccordingtothetext?