中级会计 考试相关
[中级会计]甲股份有限公司（本题下称甲公司）以人民币作为记账本位币，外币业务采用业务发生时市场汇率进行折算，按季核算汇兑差额。日有关外币账户余额如下：
[CK691_360_4_2.gif]
长期借款2000万美元，系日借入的专门用于建造某生产线的外币借款，借款期限为36个月，年利率为6%，按季计提利息，每年1月1日和7月1日支付半年的利息。该生产线于2013年11月开工，至日，该生产线仍处于建造过程之中，已使用外币借款1200万美元，2014年第2季度该笔专门借款的利息收入为12万美元，于季度末收到。预计将于2015年3月完工。假定不考虑借款手续费。2014年4月至6月，甲公司发生如下外币业务（假定不考虑增值税等相关税费）：
（1）4月1日，为建造该生产线进口一套设备，并以外币银行存款100万美元支付设备购置价款。设备于当月投入安装。当日即期汇率为1美元=6.40元人民币。
（2）4月20日，将100万美元兑换为人民币，当日银行美元买入价为1美元=6.30元人民币，卖出价为1美元=6.40元人民币。兑换所得人民币已存入银行。当日即期汇率为1美元=6.35元人民币。
（3）5月10日，以外币银行存款向外国公司支付生产线安装费用60万美元。当日即期汇率为1美元=6.30元人民币。
(4)5月15日，收到第1季度发生的应收账款200万美元。当日即期汇率为1美元=6.30元人民币。
(5)6月20日，向美国某公司销售A商品，售价为200万美元，未收款，A商品的成本为800万元人民币。当日即期汇率为1美元=6.25元人民币。
（6）6月30日，计提外币专门借款利息。假定外币专门借款应计利息通过"应付利息"科目核算。当日市场汇率为1美元=6.20元人民币。
（1）编制2014年第2季度外币业务的相关会计分录。
（2）计算2014年第2季度计入在建工程和当期损益的汇兑损失金额。
（3）编制日与汇兑损失相关的会计分录。
甲股份有限公司（本题下称甲公司）以人民币作为记账本位币，外币业务采用业务发生时市场汇率进行折算，按季核算汇兑差额。日有关外币账户余额如下：
[CK691_360_4_2.gif]
长期借款2000万美元，系日借入的专门用于建造某生产线的外币借款，借款期限为36个月，年利率为6%，按季计提利息，每年1月1日和7月1日支付半年的利息。该生产线于2013年11月开工，至日，该生产线仍处于建造过程之中，已使用外币借款1200万美元，2014年第2季度该笔专门借款的利息收入为12万美元，于季度末收到。预计将于2015年3月完工。假定不考虑借款手续费。2014年4月至6月，甲公司发生如下外币业务（假定不考虑增值税等相关税费）：
（1）4月1日，为建造该生产线进口一套设备，并以外币银行存款100万美元支付设备购置价款。设备于当月投入安装。当日即期汇率为1美元=6.40元人民币。
（2）4月20日，将100万美元兑换为人民币，当日银行美元买入价为1美元=6.30元人民币，卖出价为1美元=6.40元人民币。兑换所得人民币已存入银行。当日即期汇率为1美元=6.35元人民币。
（3）5月10日，以外币银行存款向外国公司支付生产线安装费用60万美元。当日即期汇率为1美元=6.30元人民币。
(4)5月15日，收到第1季度发生的应收账款200万美元。当日即期汇率为1美元=6.30元人民币。
(5)6月20日，向美国某公司销售A商品，售价为200万美元，未收款，A商品的成本为800万元人民币。当日即期汇率为1美元=6.25元人民币。
（6）6月30日，计提外币专门借款利息。假定外币专门借款应计利息通过"应付利息"科目核算。当日市场汇率为1美元=6.20元人民币。
（1）编制2014年第2季度外币业务的相关会计分录。
（2）计算2014年第2季度计入在建工程和当期损益的汇兑损失金额。
（3）编制日与汇兑损失相关的会计分录。
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2016年 驾驶员资格证考试Welcome to TinyURL!&
Are you sick of posting URLs in emails only to have it break when sent causing the recipient to have to cut and paste it back together? Then you've come to the right place. By entering in a URL in the text field below, we will create a tiny URL that will not break in email postings and never expires.
Enter a long URL to make tiny:
Custom alias (optional):
May contain letters, numbers, and dashes.
An example
Turn this URL:
/Kindle-Wireless-Reading-Display-Globally/dp/B003FSUDM4/ref=amb_link_?pf_rd_m=ATVPDKIK
X0DER&pf_rd_s=center-10&pf_rd_r=11EYKTN682A79T370AM3&pf_rd_t=201&pf_rd_p=&pf_rd_i=B002Y27P3M
into this TinyURL:
Which one would you rather cut and paste into your browser? That's the power of TinyURL!
Add TinyURL to your browser's toolbar
Click and drag the following link to your links toolbar.
Once this is on your toolbar, you'll be able to make a TinyURL at the click of a button. By clicking on the toolbar button, a TinyURL will be created for the page you are currently at.
This is compatible with most web browsers and platforms as long as your bookmarks or favorites allow javascript. The links toolbar may not be visible in all setups and in most browsers, you can enable it in the View->Toolbars menu of your web browser. You can also put it in your bookmarks instead of the links toolbar.
Can't drag and drop? For some users, such as some recent IE 6 installations, the clicking and dragging of links that contain javascript is no longer supported.
To add this to your IE
links toolbar,
click the link with your
right mouse button and select "Add to Favorites..." from the menu. Click OK if a security warning alert pops-up (this shows up since the link contains javscript). If a list of folders is not shown, click the "Create&in&>>>" button (see image at right). Now select the folder called "Links" and then click OK. You should now see the TinyURL on your links toolbar, if not, see the last paragraph above.
Redirection to any page in your site!
With TinyURL, you can also make a smaller URL that will work for any page on your site. Let's say that you have a website with the homepage that is at: http://www.my-/~myusername
Entering that URL into TinyURL will create a URL like /3
With this you can then redirect someone to anywhere within your site by appending a slash and the pages filename to it. So if you have a page at http://www.my-/~myusername/my-links-page.html, you can use the URL /3/my-links-page.html and going to this URL will forward the visitor to the page in your website.
Hide your affiliate URLs
Are you posting something that you don't want people to know what the URL is because it might give
away that it's an affiliate link? Then you can enter a URL into TinyURL, and your affiliate link will be hidden from the visitor, only
address and the ending address will be visible to your visitors.
Link to us!
Please link to us! Just make a link to
or use the following code to make a URL input box:
&form action=&/create.php& method=&post& target=&_blank&&
&table align=&center& cellpadding=&5& bgcolor=&#E7E7F7&&&tr&&td&
&b&Enter a long URL to make &a href=&&&tiny&/a&:&/b&&br /&
&input type=&text& name=&url& size=&30&&&input type=&submit& name=&submit& value=&Make TinyURL!&&
&/td&&/tr&&/table&
Terms of use
TinyURL was created as a free service to make posting long URLs easier, and may only be used for actual URLs. Using it for spamming or illegal
purposes is forbidden and any such use will result in the TinyURL being disabled and you may be reported to all ISPs involved and to the proper
governmental agencies. This service is provided without warranty of any kind.Welcome to TinyURL!&
Are you sick of posting URLs in emails only to have it break when sent causing the recipient to have to cut and paste it back together? Then you've come to the right place. By entering in a URL in the text field below, we will create a tiny URL that will not break in email postings and never expires.
Enter a long URL to make tiny:
Custom alias (optional):
May contain letters, numbers, and dashes.
An example
Turn this URL:
/Kindle-Wireless-Reading-Display-Globally/dp/B003FSUDM4/ref=amb_link_?pf_rd_m=ATVPDKIK
X0DER&pf_rd_s=center-10&pf_rd_r=11EYKTN682A79T370AM3&pf_rd_t=201&pf_rd_p=&pf_rd_i=B002Y27P3M
into this TinyURL:
Which one would you rather cut and paste into your browser? That's the power of TinyURL!
Add TinyURL to your browser's toolbar
Click and drag the following link to your links toolbar.
Once this is on your toolbar, you'll be able to make a TinyURL at the click of a button. By clicking on the toolbar button, a TinyURL will be created for the page you are currently at.
This is compatible with most web browsers and platforms as long as your bookmarks or favorites allow javascript. The links toolbar may not be visible in all setups and in most browsers, you can enable it in the View->Toolbars menu of your web browser. You can also put it in your bookmarks instead of the links toolbar.
Can't drag and drop? For some users, such as some recent IE 6 installations, the clicking and dragging of links that contain javascript is no longer supported.
To add this to your IE
links toolbar,
click the link with your
right mouse button and select "Add to Favorites..." from the menu. Click OK if a security warning alert pops-up (this shows up since the link contains javscript). If a list of folders is not shown, click the "Create&in&>>>" button (see image at right). Now select the folder called "Links" and then click OK. You should now see the TinyURL on your links toolbar, if not, see the last paragraph above.
Redirection to any page in your site!
With TinyURL, you can also make a smaller URL that will work for any page on your site. Let's say that you have a website with the homepage that is at: http://www.my-/~myusername
Entering that URL into TinyURL will create a URL like /3
With this you can then redirect someone to anywhere within your site by appending a slash and the pages filename to it. So if you have a page at http://www.my-/~myusername/my-links-page.html, you can use the URL /3/my-links-page.html and going to this URL will forward the visitor to the page in your website.
Hide your affiliate URLs
Are you posting something that you don't want people to know what the URL is because it might give
away that it's an affiliate link? Then you can enter a URL into TinyURL, and your affiliate link will be hidden from the visitor, only
address and the ending address will be visible to your visitors.
Link to us!
Please link to us! Just make a link to
or use the following code to make a URL input box:
&form action=&/create.php& method=&post& target=&_blank&&
&table align=&center& cellpadding=&5& bgcolor=&#E7E7F7&&&tr&&td&
&b&Enter a long URL to make &a href=&&&tiny&/a&:&/b&&br /&
&input type=&text& name=&url& size=&30&&&input type=&submit& name=&submit& value=&Make TinyURL!&&
&/td&&/tr&&/table&
Terms of use
TinyURL was created as a free service to make posting long URLs easier, and may only be used for actual URLs. Using it for spamming or illegal
purposes is forbidden and any such use will result in the TinyURL being disabled and you may be reported to all ISPs involved and to the proper
governmental agencies. This service is provided without warranty of any kind.}