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      2019年中級會計職稱《中級會計實務》第十六章外幣折算章節練習題

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      發布時間:2019年06月10日 10:49:00 來源:環球網校 點擊量:

      【摘要】2019中級會計職稱正處于復習的基礎階段,環球網校小編為大家提供“2019年中級會計職稱《中級會計實務》第十六章外幣折算章節練習題”考生學習知識點后,做一些對應的試題鞏固考點,來測試自己對于知識點的掌握程度,查漏補缺。

      編輯推薦:2019中級會計職稱《中級會計實務》章節練習題匯總

      單項選擇題

      1、企業將收到的投資者以外幣投入的資本折算為記賬本位幣時,應采用的折算匯率是( )。

      A.投資合同約定的匯率

      B.投資合同簽訂時的即期匯率

      C.收到投資款時的即期匯率

      D.收到投資款當月的平均匯率

      【答案】C

      【解析】企業收到投資者以外幣投入的資本,無論是否有合同約定匯率,均不得采用合同約定匯率和即期匯率的近似匯率折算,而是采用交易日的即期匯率折算。

      2、企業發生的下列外幣業務中,即使匯率變動不大,也不得使用即期匯率的近似匯率進行折算的是( )。

      A.取得的外幣借款

      B.投資者以外幣投入的資本

      C.以外幣購入的固定資產

      D.銷售商品取得的外幣營業收入

      【答案】B

      【解析】企業收到投資者以外幣投入的資本,無論是否有合同約定匯率,均不得采用合同約定匯率和即期匯率的近似匯率折算,而是采用交易日的即期匯率折算。

      3、某中外合資經營企業采用人民幣作為記賬本位幣,外幣業務采用交易發生日的即期匯率折算。該企業注冊資本為 400 萬美元,合同約定分兩次投入,約定折算匯率為 1 美元=6.30 元人民幣。中、外投資者分別于 2017 年 1 月 1 日和 3 月 1 日投入 300 萬美元和 100 萬美元。2017 年 1 月 1 日、3 月 1 日、3 月 31 日和 12 月 31 日的即期匯率分別為 1 美元=6.20 元人民幣、1 美元=6.25 元人民幣、1 美元=6.24 元人民幣和 1 美元=6.30 元人民幣。該企業 2017 年年末資產負債表中“實收資本”項目的金額為( )萬元人民幣。

      A.2 480

      B.2 600

      C.2 485

      D.2 520

      【答案】C

      【解析】該企業 2017 年年末資產負債表中“實收資本”項目的金額=300×6.20+100×6.25=2 485(萬元人民幣)。

      4、甲公司記賬本位幣為人民幣,外幣業務采用業務發生時的即期匯率進行折算,按月計算匯兌損益。5 月 20 日對外銷售產品發生應收賬款 500 萬歐元,當日的即期匯率為 1 歐元=10.30 元人民幣。5 月 31 日的即期匯率為 1 歐元=10.28 元人民幣;6 月 1 日的即期匯率為 1 歐元=10.32 元人民幣;6 月 30 日的即期匯率為 1 歐元=10.35 元人民幣。7月 10 日收到該應收賬款,當日即期匯率為 1 歐元=10.34 元人民幣。該應收賬款 6 月份應當確認的匯兌收益為( )萬元人民幣。

      A.-10

      B.15

      C.25

      D.35

      【答案】D

      【解析】該應收賬款 6 月份應當確認的匯兌收益=500×(10.35-10.28)=35(萬元人民幣)。

      5、甲公司以人民幣作為記賬本位幣。2016 年 12 月 31 日,即期匯率為 1美元=6.94 元人民幣,甲公司銀行存款美元賬戶借方余額為 1 500 萬美元,應付賬款美元賬戶貸方余額為 100 萬美元。兩者在匯率變動調整前折算的人民幣余額分別為 10 350 萬元和690 萬元。不考慮其他因素。2016 年 12 月 31 日因匯率變動對甲公司 2016 年 12 月營業利潤的影響為( )。

      A.增加 56 萬元

      B.減少 64 萬元

      C.減少 60 萬元

      D.增加 4 萬元

      【答案】A

      【解析】銀行存款確認的匯兌收益=1 500×6.94-10 350=60(萬元),應付賬款確認的匯兌損失=100×6.94-690=4(萬元);因匯率變動導致甲公司增加的營業利潤=60-4=56(萬元)。

      6、2014 年 12 月 1 日,甲公司以 300 萬港元取得乙公司在香港聯交所掛牌交易的 H 股 100 萬股,作為可供出售金融資產核算 2014 年 12 月 31 日,上述股票的公允價值為 350 萬港元。甲公司以人民幣作為記賬本位幣,假定 2014 年 12 月 1 日和 31 日 1 港元即期匯率分別為 0.83 元人民幣和 0.81 元人民幣。不考慮其他因素,2014 年 12 月 31 日,甲公司因該資產計入所有者權益的金額為( )萬元人民幣。

      A.34.5

      B.40

      C.41

      D.41.5

      【答案】A

      【解析】對于外幣可供出售權益工具,折算后的記賬本位幣金額與原記賬本位幣金額之間的差額應計入其他綜合收益,所以因該資產計入所有者權益的金額=350×0.81-300×0.83=34.5(萬元人民幣)。

      7、甲公司的記賬本位幣為人民幣,外幣交易采用交易發生時的即期匯率折算。2017 年 12 月 5 日甲公司以每股 7 港元的價格購入乙公司的 H 股股票 10 000 股作為交易性金融資產核算,當日即期匯率為 1 港元=0.80 元人民幣,款項已支付。2017 年 12 月 31日,當月購入的乙公司 H 股股票的市價變為每股 8 港元,當日即期匯率為 1 港元=0.90 元人民幣。假定不考慮相關稅費的影響。甲公司 2017 年 12 月 31 日因上述外幣交易或事項應確認的公允價值變動收益為( )元人民幣。

      A.10 000

      B.16 000

      C.1 000

      D.2 000

      【答案】B

      【解析】甲公司 2017 年 12 月 31 日應確認的公允價值變動收益=10 000×8×0.90-10 000×7×0.80=16 000(元人民幣)。

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