单选题（）has the currency“dollar”.A AustraliaB RussiaC IndiaD South Korea

考题 2 Misson, a public limited company, has carried out transactions denominated in foreign currency during the financialyear ended 31 October 2006 and has conducted foreign operations through a foreign entity. Its functional andpresentation currency is the dollar. A summary of the foreign currency activities is set out below:(a) Misson has a 100% owned foreign subsidiary, Chong, which was formed on 1 November 2004 with a sharecapital of 100 million euros which has been taken as the cost of the investment. The total shareholders’ equityof the subsidiary as at 31 October 2005 and 31 October 2006 was 140 million euros and 160 million eurosrespectively. Chong has not paid any dividends to Misson and has no other reserves than retained earnings in itsfinancial statements. The subsidiary was sold on 31 October 2006 for 195 million euros.Misson would like to know how to treat the sale of the subsidiary in the parent and group accounts for the yearended 31 October 2006. (8 marks)Required:Discuss the accounting treatment of the above transactions in accordance with the advice required by thedirectors.(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)

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考题对话理解听力原文：M: Can I open a foreign currency account and convert my money into a currency which offers the highest interest?W: Yes, we can arrange that for you, but foreign currency exchange rates are subject to fluctuation and sometimes you will suffer losses.Q: What does the woman mean?(11)A．Interest rate of a foreign currency is much higher.B．There are risks of losing money sometimes to open a foreign currency account.C．Foreign currencies exchange rates are relatively stable.D．It is advisable to open a foreign currency account.

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考题短文理解听力原文： The Chinese currency is the Renminbi. China has maintained a unified managed floating exchange rate since January 1994. The exchange rate of the Renminbi is determined by the inter-bank foreign exchange market. The People' s Bank of China announces a reference rate for the Renminbi against the US dollar, the Hong Kong dollar, and the Japanese yen based on the weighted average price of foreign exchange transactions during the previous day's trading. Daily movement of the exchange rate of the Renminbi against the US dollar in inter-bank foreign exchange market is limited to 0.3% on either side of the reference rate as announced by the PBC. The buying and selling rates of the Renminbi against the Hong Kong dollar and the Japanese yen may not deviate more than 1% on either side of the reference rate. In the case of other currencies, the deviation may not exceed 0.5% on either side of their respective rates.21. When did China begin to maintain a unified managed floating exchange rate?22.Who determines the exchange rate of the Renminbi?23.What is the deviation allowed on daily movement of the exchange rate of Renminbi against the US dollar?(21)A．1992B．1993C．1994D．1995

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考题 In London, a premium on a foreign exchange rate means ______.A．the foreign currency is dearerB．the foreign currency is cheaperC．the foreign currency is less valuableD．it has no relevance at all

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考题听力原文：The bank's foreign exchange department has to keep constant track of the positions in the various currencies.(7)A．The bank's foreign exchange department has to record the positions in the various currencies.B．The hank's foreign exchange department has to record the positions in the various currencies.C．The bank's foreign branches department has to record the various foreign currency liabilities.D．The bank's foreign branches department has to record the positions in the various currencies.

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考题听力原文：In foreign exchange transactions, a forward purchase is an undertaking to buy a particular amount of foreign currency for delivery and settlement of a future date.(7)A．A forward transaction is done on a future date.B．A forward purchase is to buy foreign currency in future.C．A forward purchase is to buy a foreign currency with settlement on a future date.D．A forward transaction is to buy a foreign currency on future date.

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考题听力原文：A currency swap is a second technique for hedging long-term transaction exposure to exchange rate fluctuations.(10)A．A currency swap is a better way to convert the long-term transaction into a spot transaction.B．A currency swap makes long-term transaction exposure to exchange rate fluctuations.C．A currency swap is a better way to reduce the risks of the long-term transactions owing to the exchange rate fluctuations.D．A currency swap can in no way reduce the risk of exchange rate fluctuations.

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考题短文理解听力原文： The Tokyo stock market responded calmly yesterday to the collapse of two Japanese financial institutions, with prices finishing higher on strength in high-tech issues. The US dollar fell back against the Japanese yen.The dollar started higher in Tokyo amid concern about the collapse of the nation's largest credit union and Hyogo Bank, a regional bank based in Kobe. It reached 99.40 yen at one point, its highest level since 99.45 yen on February 8.At late afternoon, the dollar was traded at 97.46 yen, down 1.32 yen from late Wednesday in Tokyo and also sharply below its overnight New York level of 99.01 yen. The US currency ranged in Tokyo between 96.82 yen and 99.40 yen. Meanwhile, share price rose as higher future prices and rising high-tech issues supported the whole market. Export-related high-tech stocks have gained significantly, supported by the stronger dollar.21. How did the Tokyo stock market respond to the collapse of two Japanese financial institutions?22.What was the price of the dollar against Japanese yen at late afternoon?23.What kind of stocks has risen in the Tokyo stock market?(21)A．With little concern.B．With calm.C．With great interest.D．With confusion.

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考题 Why is the British bank able to offer its customer a banker's draft drawn in dollar?A．Its US correspondent bank prefers to make the payment.B．It will send dollar in cash by airmail.C．It has a dollar account with another bank in an American city where the beneficiary lives.D．Its customer has a dollar account with it.

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考题短文理解听力原文： Spot transaction means the actual and variable amount of the currency of one country which at any given time, can be bought for a fixed sum in the currency of another country. It is a term meaning that these transactions are settled on the second working day from the date of the deal. For example, you buy $ 5,000.00 US dollars on October 10th( say Wednesday) , the purchased US dollars will value on October 12th.21. What does spot transaction mean?22.When are the spot transaction settled?23.What's the value date for purchase of $ 5,000.00 US dollars in the passage?(21)A．It means that at any time you can buy currency of one country for another currency.B．It means that the actual and variable amount of one currency can be bought for a fixed sum in another currency at any given time.C．It means that any kind of currency can be bought at any time for another currency.D．It means that the actual and fixed amount of the currency of one country at any time can be bought for a variable sum in the currency of another currency.

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考题（题干） Imagine waking up and finding the value of your assets has been halved. No， you’re not an investor in one of those hedge funds that failed completely. With the dollar slumping to a 26-year low against the pound， already-expensive London has become quite unaffordable. A coffee at Starbucks， just as unavoidable in England as it is in the United States， runs about ￥8. The once all-powerful dollar isn’t doing a Titanic against just the pound. It is sitting at a record low against the euro and at a 30-year low against the Canadian dollar. Even the Argentine peso and Brazilian real are thriving against the dollar. The weak dollar is a source of humiliation， for a nation’s self-esteem rests in part on the strength of its currency. It’s also a potential economic problem， since a declining dollar makes imported food more expensive and exerts upward pressure on interest rates. And yet there are substantial sectors of the vast U.S. economy from giant companies like Coca-Cola to mom-and-pop restaurant operators in Miami for which the weak dollar is most excellent news. Many Europeans may view the U.S. as an arrogant superpower that has become hostile to foreigners. But nothing makes people think more warmly of the U.S. than a weak dollar. Through April， the total number of visitors from abroad was up 6.8 percent from last year. Should the trend continue， the number of tourists this year will finally top the 2000 peak? Many Europeans now apparently view the U.S. the way many Americans view Mexico as a cheap place to vacation， shop and party， all while ignoring the fact that the poorer locals can’t afford to join the merrymaking. The money tourists spend helps decrease our chronic trade deficit. So do exports， which thanks in part to the weak dollar， soared 11 percent between May 2006 and May 2007. For first five months of 2007， the trade deficit actually fell 7 percent from 2006. If you own shares in large American corporations， you’re a winner in the weak-dollargamble. Last week Coca-Cola’s stick bubbled to a five-year high after it reported a fantastic quarter. Foreign sales accounted for 65 percent of Coke’s beverage business. Other American companies profiting from this trend include McDonald’s and IBM. American tourists， however，shouldn’t expect any relief soon. The dollar lost strength the way many marriages break up slowly， and then all at once. And currencies don’t turn on a dime. So if you want to avoid the pain inflicted by the increasingly pathetic dollar， cancel that summer vacation to England and look to New England. There， the dollar is still treated with a little respect. 问题： Why do Americans feel humiliated?A.Their economy is plunging.B.They can’t afford trips to Europe.C.Their currency has slumped.D.They have lost half of their assets.How does the weak dollar affect the life of ordinary Americans?A.They have to cancel their vacations in New England.B.They find it unaffordable to dine in mom-and-pop restaurants.C.They have to spend more money when buying imported goods.D.They might lose their jobs due to potential economic problems.In the author's opinion， the weak dollar leads to the following consequences EXCEPT that.A.The dallar has little respect in New England.B.Europeans begin to think more warmly of the U.S.C.Imported food is more expensive to the Americans.D.Some large American corporations make more profits.According to the last paragraph， what is the author’s advice to Americans?A.They treat the dollar with a little respect.B.They try to win in the weak-dollar gamble.C.They treasure their marriages all the more.D.They vacation at home rather than abroad.How do many Europeans feel about the U.S with the devalued dollar?A.They think of it as a good tourist destination.B.They feel contemptuous of it.C.They regard it as a superpower on the decline.D.They are sympathetic with it.请帮忙给出每个问题的正确答案和分析，谢谢！

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考题 ______ is announced in the papers, our country has launched a large scale movement against smuggling and fraudulent activities in foreign currency exchange deals.A.What B.As C.Which D.That

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考题 The author suggests the Dr. Mahathir's comments on the currency problems （　　）.A.are poor because they weaken his own credibility B.are sharp in identifying the cause of the problem C.prove that he has been a poor leader in general D.reveal his keen insight into the complex issue

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考题 Since June last year the yuan has appreciated 7% against the dollar.The rise in China's relative costs has been even greater given its higher inflation rate.With stimulative fiscal and monetary policy bolstering domestic demand.China's current-account su

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考题 Text 4 The Big Mac index is built on the idea of purchasing-power parity,the theory that in the long run currencies will converge until the same amount of money buys the same amount of goods and services in every country.A Big Mac cunently costs$5.06 in America but just 10.75 lira（$2.75）in Turkey,implying that the lira is undenalued.However,ot:her currencies are even cheaper.In Big Mac tenns,the Mexican peso is underval-ued by 55.9%against the greenback.Last week it also hit a record low as Mr Trump restated some of his campaign threats against Mexico.The peso has lost a tenth of iLs value against the dollar since November.Of big countries,only Russia offers a cheaper Big Mac,in dollar terms,even though the rouble has strengthened over the past year.The euro zone is also prey to political uncerLainty.Elections are scheduled this year in the Netherlands,France and Germany,and possible in Italy.The euro recently fell to its lowest level since 2003.Britain's Brexit vote has had an even bigger effect on the pound,which has fallen to$1.21,a 31-year low.According to the Big Mac index,the euro and the pound are undervalued against the dollar by 19.7%and 26.3%,respectively.One of the drawbacks of the Big Mac index is that it takes no account of labour costs.It should surprise no one that a Big Mac costs less in Shanghai than it does in San Francisco,since Chinese workers eam far less than their American counterparts.So in a slightly more sophisticated version of the Big Mac index,we take account of a country's average income.Hisiorically,this adjustment has tended to raise currencies'valuations against the dollar,so emerging-market currencies tend to look more reasonably priced.The Chinese yuan,for example,is 44%undervalued against the doUar according to our baseline Big Mac index,but only 7%according to the adjusted one.The deluxe Big Mac index has typically made rich-world currencies look more expensive.Because western Europeans have higher costs of Iiving and lower incomes than Americans,the euro has traded at around a 25%premium against the dollar in income-adjusted burger terms since Lhe euro's inception.But what once seemed to be a constant truth of burgemomics is true no longer.So strong is the dollar Lhat even the adjusted Big Mac index finds the euro undenalued.The dollar is now Uading at a 14-year high in trade-weighted terms.Emerging-world economies may struggle to pay off dollar denominated debts.American firms may find themselves at a disadvantage agzunst foreign competition.And American tourists will get more burgers for their buck in Europe.We can leam from Paragraph 3 that______A.political uncertainty will not affect European countries B.economic depression is the real reason for euro's devaluation C.the value of currency is completely decided by domestic factors D.the devaluation of the pound is mainly caused by Britain's policy

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考题 Text 4 The Big Mac index is built on the idea of purchasing-power parity,the theory that in the long run currencies will converge until the same amount of money buys the same amount of goods and services in every country.A Big Mac cunently costs$5.06 in America but just 10.75 lira（$2.75）in Turkey,implying that the lira is undenalued.However,ot:her currencies are even cheaper.In Big Mac tenns,the Mexican peso is underval-ued by 55.9%against the greenback.Last week it also hit a record low as Mr Trump restated some of his campaign threats against Mexico.The peso has lost a tenth of iLs value against the dollar since November.Of big countries,only Russia offers a cheaper Big Mac,in dollar terms,even though the rouble has strengthened over the past year.The euro zone is also prey to political uncerLainty.Elections are scheduled this year in the Netherlands,France and Germany,and possible in Italy.The euro recently fell to its lowest level since 2003.Britain's Brexit vote has had an even bigger effect on the pound,which has fallen to$1.21,a 31-year low.According to the Big Mac index,the euro and the pound are undervalued against the dollar by 19.7%and 26.3%,respectively.One of the drawbacks of the Big Mac index is that it takes no account of labour costs.It should surprise no one that a Big Mac costs less in Shanghai than it does in San Francisco,since Chinese workers eam far less than their American counterparts.So in a slightly more sophisticated version of the Big Mac index,we take account of a country's average income.Hisiorically,this adjustment has tended to raise currencies'valuations against the dollar,so emerging-market currencies tend to look more reasonably priced.The Chinese yuan,for example,is 44%undervalued against the doUar according to our baseline Big Mac index,but only 7%according to the adjusted one.The deluxe Big Mac index has typically made rich-world currencies look more expensive.Because western Europeans have higher costs of Iiving and lower incomes than Americans,the euro has traded at around a 25%premium against the dollar in income-adjusted burger terms since Lhe euro's inception.But what once seemed to be a constant truth of burgemomics is true no longer.So strong is the dollar Lhat even the adjusted Big Mac index finds the euro undenalued.The dollar is now Uading at a 14-year high in trade-weighted terms.Emerging-world economies may struggle to pay off dollar denominated debts.American firms may find themselves at a disadvantage agzunst foreign competition.And American tourists will get more burgers for their buck in Europe.American tourists in Europe may find that_______.A.burgers are much mOR expensive B.they have strong purchasing power C.dollar will maintain its dominant position D.they are faced with fierce competition

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考题 Text 4 The Big Mac index is built on the idea of purchasing-power parity,the theory that in the long run currencies will converge until the same amount of money buys the same amount of goods and services in every country.A Big Mac cunently costs$5.06 in America but just 10.75 lira（$2.75）in Turkey,implying that the lira is undenalued.However,ot:her currencies are even cheaper.In Big Mac tenns,the Mexican peso is underval-ued by 55.9%against the greenback.Last week it also hit a record low as Mr Trump restated some of his campaign threats against Mexico.The peso has lost a tenth of iLs value against the dollar since November.Of big countries,only Russia offers a cheaper Big Mac,in dollar terms,even though the rouble has strengthened over the past year.The euro zone is also prey to political uncerLainty.Elections are scheduled this year in the Netherlands,France and Germany,and possible in Italy.The euro recently fell to its lowest level since 2003.Britain's Brexit vote has had an even bigger effect on the pound,which has fallen to$1.21,a 31-year low.According to the Big Mac index,the euro and the pound are undervalued against the dollar by 19.7%and 26.3%,respectively.One of the drawbacks of the Big Mac index is that it takes no account of labour costs.It should surprise no one that a Big Mac costs less in Shanghai than it does in San Francisco,since Chinese workers eam far less than their American counterparts.So in a slightly more sophisticated version of the Big Mac index,we take account of a country's average income.Hisiorically,this adjustment has tended to raise currencies'valuations against the dollar,so emerging-market currencies tend to look more reasonably priced.The Chinese yuan,for example,is 44%undervalued against the doUar according to our baseline Big Mac index,but only 7%according to the adjusted one.The deluxe Big Mac index has typically made rich-world currencies look more expensive.Because western Europeans have higher costs of Iiving and lower incomes than Americans,the euro has traded at around a 25%premium against the dollar in income-adjusted burger terms since Lhe euro's inception.But what once seemed to be a constant truth of burgemomics is true no longer.So strong is the dollar Lhat even the adjusted Big Mac index finds the euro undenalued.The dollar is now Uading at a 14-year high in trade-weighted terms.Emerging-world economies may struggle to pay off dollar denominated debts.American firms may find themselves at a disadvantage agzunst foreign competition.And American tourists will get more burgers for their buck in Europe.Turkish lira is mentioned to show that______.A.Big Mac index is unreliable B.lira's purchasing power is low C.hamburgers are cheaper in Turkey D.some currencies are underestimated

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考题 Beads， stones， seashells， paper， precious metals such as gold and silver， base metals such as iron have all been used as money. Today， money is printed on paper. A lot of countries use their own currency， with n ames such as dollar， pound， franc， ruble， yuan and so on. Since 2002， 18 of the EU members have replaced their national currencies by Euro notes and coins. If you want to pay for something in another currency, you have to change your money into the other money. If you want to travel outside your native country, you need to change your own country's money for the money of the country you are visiting. Most large banks sell foreign currencies. You can exchange money at a bank or at an office of a tourist agency Wherever you go, exchanging money puts you in touch with international finance, which is concerned with exchange rates between different currencies. Deciding the rate for the international exchange of money is one of the most complex aspects of international banking. Currency means money in the form of paper.

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考题 Derek has created a view in the products.nsf database. Derek wants the markup column in the view to display the selling price of the cost. He wants this value to display in currency. Which one of the following should derekl do? （）A、 use the @currenty in thr column formula in the view B、 Select currency on the numbers tab in the view properties box C、 Select currency on the numbers tab in the column properties box D、 Select currency on the numbers tab in the field properties box

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考题（）has the currency“dollar”.A、AustraliaB、RussiaC、IndiaD、South Korea

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考题 Through which action are Currency Codes created？（）A、 select New Row in Currency Codes applicationB、 select Action Currency Codes in the Database Configuration applicationC、 select an Organization in the Currency Codes application and add a new rowD、 select the Base Currency lookup in the Organizations application and add a new row

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考题单选题The company has（）over the years into a multi-million dollar organization.A involvedB resolvedC evolvedD revolved

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考题单选题Through which action are Currency Codes created？（）A select New Row in Currency Codes applicationB select Action Currency Codes in the Database Configuration applicationC select an Organization in the Currency Codes application and add a new rowD select the Base Currency lookup in the Organizations application and add a new row

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考题单选题Derek has created a view in the products.nsf database. Derek wants the markup column in the view to display the selling price of the cost. He wants this value to display in currency. Which one of the following should derekl do? （）A use the @currenty in thr column formula in the view B Select currency on the numbers tab in the view properties box C Select currency on the numbers tab in the column properties box D Select currency on the numbers tab in the field properties box

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考题单选题Which of the following statements is true according to what was said in the recording?A The dollar rose to a new high against the curd.B The American economy has rebounded.C Japan’s economy has not bottomed out yet.D The performance of many economies in Latin America is less than expected.

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考题问答题Practice 10　　The U. S. Dollar is the currency most often used in international trade. If the currency of export sales is different from the currency of the exporting country, for example a Japanese exporter sells in U.S.　　Dollars, the exporter may encounter exchange risks-risks from fluctuations in exchange rates, for example between the U. S. Dollar and the Japanese Yen.　　In case of the Yen appreciation at the time of converting the U.S. Dollar to the Yen, the exporter will get less Yen per U.S. Dollar. Conversely, in case of the Yen devaluation the exporter will get more Yen per U.S. Dollar. Hence, in time of currency appreciation in the exporting country, it is important that the exporter ships the goods earlier, unless an earliest date for shipment is stipulated in the L/C or has been agreed upon between exporter and importer, and present the negotiating documents to the bank immediately.　　The exporter may contract with the bank to sell the U.S. Dollar forward in a so-called forward exchange, at a predetermined rate on an agreed future date, thus he/she will not be affected by the currency appreciation and will receive a fixed amount in his/her own currency at a future date.

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考题单选题What can we learn from the passage?A Because of the devaluation of US dollar, American visitors shorten their trip to Europe.B Europe does not forecast the huge drop of American visitors.C Not only Paris but the whole Europe witnesses the reduction of American tourists.D The value of US dollar has become historical low.

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考题单选题You need to meet the requirements of the accounts team. What should you do?（）A Set the Dimension type to Currency.B Set the Currency member name as a unique attribute.C Hide non-leaf data within the Currency dimension key attribute.D Disable the All member of the Currency dimension key attribute.

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