自考试00159《高级财务会计》（2016版）
课后习题答案
第一章外币会计
一、单项选择题
1. D
2.A
3.D
4.A
二、多项选择题
1.AB
2.ABE
3.ABC
4.ABC
三、分析题
1.答：A公司可以采用澳元作为记账本位币，但在年末，需要将报表数字折算为人民币，并编写合并财务报表。主要需要折算的财务报表是：资产负债表、利润表和所有者权益变动表等。
2.答：对A报表进行折算，我国对境外经营采用现行汇率法进行折算，具体内容为：
(1)外币资产负债表所有资产、负债项目均按现行汇率(期末汇率)折算。对所有者权益(业主权益)应采用发生日汇率(即历史汇率)，如股本(实收资本)按股票发行日(或资本投人日)的汇率折算。
折算中形成的差额，当作是汇率变动对母公司在子公司投资净额的影响，在资产负债表所有者权益项下单列“其他综合收益-外币折算差额”反映，即作为递延项目逐年累积。
(2)对利润表的外币收入和费用，按这些项目的现实汇率进行折算；为了方便起见，在通常情况下采用当期平均汇率折算。
(3)先折算利润表及利润分配表，将计算出来的留存收益带人资产负债表，再折算资产负债表，使两大报表折算后的汇率变动风险都体现其他综合收益。
四、业务题
1.（1）借：银行存款—人民币（20万*6.35） 127万
财务费用 1万
贷：银行存款—美元（20万*6.4） 128万
（2）借：银行存款—美元（15万*6.35）95.25万
财务费用 0.75万
贷：银行存款—人民币（15万*6.4）96万
（3）借：银行存款—美元（500*6.38） 3190万
贷：实收资本 3190万
2.（1）时态法折算资产负债表
现行汇率法折算资产负债表
（2）
两种折算方法的主要区别及其原因在于：
①固定资产的折算金额存在差别，导致。折算汇率不同。现行汇率法对资产负债均用编制报表日的现行汇率进行折算；时态法对于历史成本计价的资产采用取得时历史汇率折算；现行市价的项目采用现象汇率折算。
②折算差异在所有者权益的列示不同：时态法列为当期损益；列在所有者权益的留存收益；现行汇率法列示在所有者的其他综合收益。
0107 国内 A 类小作文流程图大作文：需不需要把艺术课列为高中必修课。 澳洲 A 类小作文柱图，大作文 Many universities offer online courses to student instead of delivering on campus. 积极还是消极 development 0112 国内小作文柱图大作文 Some cities have vehicle-free days, when private cars, trucks, motorcycles are banned in the city center. Public transportations like buses, taxis and metros are advised. To what extent do you think the advantages outweigh the disadvantages. 澳洲 A 类小作文柱图，大作文 is it neither possible nor useful for a country to provide university places for 一大批年轻人？ 0114 国内 A 类小作文 table 三年的 income output profit 大作文 Some people say job satisfaction is more important than job security, others think people cannot always enjoy their jobs. So having a permanent job is more important. Discuss both views and give your own opinion. 澳洲 A 类小作文饼图，大作文 some girls tend to choose arts subjects, but boys choose to study science subjects. What are the reasons? Do you think this trend should be changed? 0121 国内 A 类小作文饼图留在英国和离开的原因大作文：The best way for the government to solve traffic congestion is to provide free public transport 24 hours a day and 7 days a week. AD？ 澳洲 A 类 3 个饼图关于中学生毕业后就业率，失业率和继续读书。大作文：很多年轻人花太多的课余时间在买东西上，这是不好的影响，agree or disagree。 0211 国内 A 类小作文柱图，大作文 In modern society, ambition is more and more important. How important is ambition for being successful in life ? Is ambition a positive or negative characteristic? 澳洲 A 类小作文柱图买 food and other goods in three European countries
2017 年雅思写作真经（1-10 月） 2017年1月7日写作真题 Task 1流程图 Task 2教育类 Art classes,like painting and drawing are as important as other subject, should be compulsory subject in high school. To what exta nt do you agree or disagree? 卯
2017年1月12日写作真题 Task 1柱状图 The chart shows the number of international applications from four different countries to a Europea n coun try. Task 2环境类 Vehicle free day means the private cars, trucks and motocycles are banned in city cen tres. Only the bus, bicycles and taxis are permitted in the city cen ter. Do you thi nk the ben efits outweigh the disadva ntages?
2017年1月12日写作真题 Task 1表格题 The Table bekw shows the income 日n亡expenditure of Harckley Hafl r a pubic place fcr hirng over the period of three years. Task 2社会类 Somebody thinks job satisfact ion is more importa nt tha n job security, while others hold the opposite
Task One: two pie charts describing the percentages of the people staying in and movin g out of UK Task Two: Someone believes that a country should help its local residents, while others b elieve that the help should be given to the most needed. Discuss both of opinions and pr esent your opinion. 2010.01.14 Task One: a table describing the transportations of UK Task Two: Governments are more responsible for scientific research than private compan ies. To what extent do you agree or disagree? 2010. 01.23 Task One: a map describing the change of towns Task Two: The gap between the poor and rich gets larger. What cause the phenomeno n and how to solve it? 2010.1.30
Task One: a bar chart Task Two: Many people believe that there is a general increase in anti-social behaviour s and lack of respect for others. What cause the phenomenon and how to solve it? 2010.2.6 Task One: pie chart: the distribution of business time Task Two: Air travel is only beneficial to the richest people. To what extent do you agre e or disagree? 2010.2.20 Task One: three pie charts of course selection Task Two: Social development improves the living standard of the public. However, som e social values may get lost in the process. What are the advantages and disadvantage s of this phenomenon? 2010.2.27 Task One: table of British Population in three years
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present and the plan for its future development. TASK1 月年2016218日雅思写作真题之雅思小作文 Changes of average monthly salary and prices of black and white TV in Japanese Yen from 1953 to 1973 TASK1日雅思写作真题之雅思小作文2月20年2016
The chart and graph show the categories of workforce in Australia and the unemployment within 3 groups. 2016年2月27日雅思写作真题之雅思小作文TASK1 Task 1 The graph below shows the unemployment rate in Ireland and the number of people leaving the country between 1998 and 2008. TASK1
雅思资料分享群：430104023（厦门） 2014年雅思A类写作真题全年汇总2014年雅思A类写作真题汇总： 2014.1.9 雅思写作真题（雅思A类写作） The best way for government to solve the traffic congestion is to provide free public transport 24 hours a day, 7days a week. To what extent do you agree or disagree? 2014.1.11 雅思写作真题（雅思A类写作） Nowadays many young people in work force change their jobs or careers every few years. What do you think are the reasons for this? Do the advantages out-weight disadvantages? 2014.1.18 雅思写作真题（雅思A类写作） Children find it difficult to concentrate on or pay attention to school. What are the reasons? How can we solve this problem? 2014.1.25 雅思写作真题（雅思A类写作） International community should act immediately to encourage countries to reduce the consumption of fossil fuels, such as oil and gas. To what extent do you agree or disagree? 2014.2.1 雅思写作真题（雅思A类写作） Some people believe that the best way to produce a happier society is to ensure that there are only small differences between the richest and the poorest members. To what extent do you agree or disagree? 2014.2.13 雅思写作真题（雅思A类写作） Towns and cities are attractive places. Some suggest the government should spend money putting in more works of art like paintings and statues to make them better to live in. Do you agree or disagree? 2014.2.15 雅思写作真题（雅思A类写作） Some people think success of life is based on hard work and determination but others think there are more important factors like money and appearance. Discuss both views and give your own opinion.
B卷：表格，讲述八个国家1990年和2000年千人拥有摩托车的数量A卷大作文：Difference between countries are becoming less evident recently. People can see the same films, brands, fashion, advertisements and TV channels. To what extent do disadvantage outweigh advantages? B卷大作文：Some people think government should invest more money in teaching science than other subjects in order for a country to develop and progress. To what extent do you agree or disagree? 小作文：1/14/2016
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2018年雅思写作真题 回顾 -CAL-FENGHAI-(2020YEAR-YICAI)_JINGBIAN
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2016雅思第一季度写作真题汇总 1月9日 大陆 第一套：A类小作文：（bar chart）男生女生在课外喜欢做的运动，条形图， A类大作文：现在的电影广告时尚都一样，国家间的区别越来越小，多大程度上劣势大于优势。 第二套：A类小作文：table A类大作文：（政府类）The government money should be invested in teaching science rather than other subjects so as to help a country make progress and develop. To what extent do you agree or disagree? 澳洲 A类小作文：表格题，比较5国女性在政府和管理部门所占席位。 A类大作文：（教育/青少年）It is more important for school children to learn about their local history than the world history. To what extent do you agree or disagree? G类小作文：（寻物信）lost two items in hotel’writing a letter G类大作文：（社会生活）today's society is less and less polite. What’s your opinion? 1月14日 大陆 A类Task 1：table A类Task 2：（犯罪类）A 14-year-old young who seriously damaged school was made to clean the streets as punishment in stead of being sent to prison. do you think young criminals should be sent to jail or should be punished by alternative forms of punishment？【参考2010年11月4日G类考题：In some countries young criminals are not put into prison but sentenced to do some community work. Is it a positive or negative act?】 澳洲及台湾 A类Task 1：pie chart（2个）- 2010年在五个地区的森林和木材比例 A类Task 2：（社会生活类）many museums and historical sites are mainly visited by tourists, not local people. Why is this case? What can be done to attract more local people?【同2015年2月7日大陆考区】 1月23日 大陆 A类Task 1：pie chart---3个饼图对比咖啡的生产消费和利润 A类Task 2：（社会生活/媒体）The news media have become more influential in people's lives. Some people think it's a negative development. To what extend do you agree or disagree?【重复2009年8月22日考题】【对比3月5日大陆A类】 G类Task 1：（给朋友写信）you just moved to a new apartment，write a letter to friend, why you moved，describe the apartment，invite your friend to your
历年雅思写作真题 Company Document number：WUUT-WUUY-WBBGB-BWYTT-1982GT
2015年1月10日雅思写作真题 The leaders directors of organizations are often older people. But some people say that young people can also be a leader. What do you think 2015年 1月 17日雅思写作真题 Some people think that the amount of noise people make have to be controlled strictly, others say that people are free to make as much noise as they wish. Discuss both view and give your opinion. 2015年 1月 29日雅思写作真题 Currently, some scientists or travelers like to travel to remote natural environment such as south pole, do the advantages outweigh the disadvantages. 2015年 1月 31日雅思写作真题 Some people argue that too much attention and too many resources are given to protection wild animals and birds. To what extent do you agree or disagree 2015年 2月7 日雅思写作真题 Many museums and historical sites are mainly visited by tourists, not local people. Why What can be done to attract local people 2015年2 月12 日雅思写作真题 Some people think that the age limit for driving should be increased in order to make driving safer. To what extent do you agree or disagree 2015年 2月 14日雅思写作真题 The use of mobile phone is as antisocial as smoking. Smoking is banned in certain places so mobile should be banned like what extend do agree or disagree 2015年 2月 28日雅思写作真题 Some students take one year off between finishing school and going to university, in order to travel or to work. Do you think advantages outweigh disadvantages 2015年 3月 12日雅思写作真题 some people think that it is more important to plant more trees in open area which in towns and cities than build more housing. To what extend do agree or disagree 2015年 3月 14日雅思写作真题 Some working parents believe childcare centers can provide best care for their children, others believe that family members like grandparents can do a better job. Discuss both sides and give your opinion 2015年3 月21 日雅思写作真题 Some people believe famous people's support towards international aids organizations draws the attentions to problems. Others think celebrities make the problems less important. Discuss both sides and give your opinion 2015年 3月28 日雅思写作真题 Some people say that communication by using computers and phones will have side effects on young people's writing and reading skills. To what extent do you agree or disagree 2015年 4月11 日雅思写作真题 Older people who need employment have to compete with younger people. What problems will be caused And what are the solutions 2015年 4月 18日雅思写作真题
0107 国内A类小作文流程图 大作文：需不需要把艺术课列为高中必修课。 澳洲 A类小作文柱图， 大作文Many universities offer online courses to student instead of deliverying on campus. 积极还是消极development 0112 国内小作文柱图 大作文 Some cities have vehicle-free days, when private cars, trucks, motorcycles are banned in the city center. Public transportations like buses, taxis and metros are advised. To what extent do you think the advantages outweigh the disadvantages. 澳洲 A类小作文柱图， 大作文is it neither possible nor useful for a country to provide university places for 一大批年轻人？ 0114 国内A类小作文table 三年的income output profit
大作文Some people say job satisfaction is more important than job security, others think people cannot always enjoy their jobs. So having a permanent job is more important. Discuss both views and give your own opinion. 澳洲A类小作文饼图， 大作文some girls tend to choose arts subjects, but boys choose to study science subjects. What are the reasons? Do you think this trend should be changed? 0121 国内A类小作文饼图留在英国和离开的原因 大作文：The best way for the government to solve traffic congestion is to provide free public transport 24 hours a day and 7 days a week. AD？ 澳洲 A类3个饼图关于中学生毕业后就业率，失业率和继续读书。 大作文：很多年轻人花太多的课余时间在买东西上，这是不好的影响，agree or disagree。 0211 国内A类小作文柱图， 大作文In modern society, ambition is more and more important. How important is ambition for being successful in life ? Is ambition a positive or negative characteristic? 澳洲A类小作文柱图买food and other goods in three European countries
2017年雅思写作真题（1-11月） 目录 教育类-课程选择（艺术要不要必修） (3) 社会类-交通 (3) 社会类-工作满意度和工作稳定性 (3) 社会类-解决交通拥堵-绝对词 (3) 抽象类-野心重要性 (3) 社会类-建筑 (4) 科技类-科技与生活影响 (4) 科技类-外星人 (4) 社会类+教育类-学习与就业 (4) 教育类-看电视与学习 (4) 教育类-老师是否会被取代 (5) 科技类-网络存储信息 (5) 社会类-晚育 (5) 社会类-换住址 (5) 媒体类-广告 (5) 教育类-无法专注于学习 (6) 犯罪类-犯罪的处罚 (6) 社会类-出口食品 (6) 媒体类-禁止电影里的暴力和犯罪 (6) 媒体类-禁止媒体负面信息 (6) 社会类-城市与健康 (7) 教育类-课程选择（理论还是实践） (7) 教育类-要不要上大学 (7) 政府类-政府投资 (7) 教育类-是否限制孩子的行为 (7) 教育类-家庭教育 (8)
旅游类-游客对当地的影响 (8) 社会类-城市建设 (8) 教育类-课程选择（学得精还是学得广泛？） (8) 科技类-现代通讯 (8) 教育类-学生的压力 (9) 教育类-课程选择（学术or其他） (9) 政府类-政府投资艺术or其他 (9) 社会类-跳槽 (9) 政府类-政府与公民健康 (9) 科技类-远程教育and在家工作 (10) 旅游类-旅游学文化or网络学文化 (10) 教育类-教育目的 (10) 社会类-老年人or年轻人 (10) 科技类-工作与生活 (10) 社会类-工作与老龄化 (11) 政府类-政府投资濒危语言 (11) 科技类-网络购物 (11)
Task：The diagrams below show the amount of energy lost in 100 units when it is generated from black coal and when it is generated from brown coal. Sample answer： The diagrams present how 100 units of energy lost when it is produced from black coal and brown coal. It can be seen from the first diagram that in the beginning black coal that can generate 100 units of energy is transported to the power station where electricity is produced. During the process, 68 units is lost so only 32 units of energy remains. Before consumers get the energy from black coal, the loss of another 3 units occurs as it is distributed and transmitted. Referring to brown coal, when it is used in the electricity generation, more units was lost (73 units) while the amount of energy lose in the stage of distribution and transmission is the same as that in black coal. Finally, the remaining 24 units of energy is gained by people. In conclusion, it is noticeable that less energy can be available for consumers if brown coal is applied to generate electricity. (156 words) 2016年11月26日雅思小作文范文真题
国内 A类小作文流程图 大作文：需不需要把艺术课列为高中必修课。 澳洲A类小作文柱图， 大作文Many universities offer online courses to student instead of deliverying on campus. 积极还是消极development 0112 国内小作文柱图 大作文Some cities have vehicle-free days, when private cars, trucks, motorcycles are banned in the city center. Public transportations like buses, taxis and metros are advised. To what extent do you think the advantages outweigh the disadvantages. 澳洲A类小作文柱图， 大作文is it neither possible nor useful for a country to provide university places for 一大批年轻人？ 0114 国内 A类小作文table 三年的income output profit 大作文Some people say job satisfaction is more important than job security, others think people cannot always enjoy their jobs. So having a permanent job is more important. Discuss both views and give your own opinion. 澳洲 A类小作文饼图， 大作文some girls tend to choose arts subjects, but boys choose to study science subjects. What are the reasons? Do you think this trend should be changed? 0121 国内 A类小作文饼图留在英国和离开的原因 大作文：The best way for the government to solve traffic congestion is to provide free public transport 24 hours a day and 7 days a week. AD？ 澳洲A类3个饼图关于中学生毕业后就业率，失业率和继续读书。 大作文：很多年轻人花太多的课余时间在买东西上，这是不好的影响，agree or disagree。 0211 国内 A类小作文柱图， 大作文In modern society, ambition is more and more important. How important is ambition for being successful in life ? Is ambition a positive or negative characteristic? 澳洲 A类小作文柱图买food and other goods in three European countries 大作文学生和父母住一起好还是不一起好？