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How are the forward transactions made in the forward market？A．When the dealers see margina

How are the forward transactions made in the forward market？

A．When the dealers see marginal differences in the rate of exchange in different markets, they can buy the second currency in one market and selling in another.

B．Most of the dealing in the foreign exchange market is to satisfy the immediate requirements of traders.

C．The dealers can close a deal by agreeing the rate of exchange in the meantime in this market and then delivery of currency is specified to take place at a future date.

D．The markets respond to the normal laws of supply and demand of currency.

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更多“How are the forward transactio…”相关的问题

第1题

How are servers able to conduct a simple authentication check using DNS？（)

A.Forward DNS lookup

B.Reverse DNS lookup

C.RARP

D.Nslookup

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第2题

How should the lifeboat sea painter be rigged？A.Spliced into the ring on the stem postB.Se

How should the lifeboat sea painter be rigged？

A.Spliced into the ring on the stem post

B.Secured by a toggle around the outboard side of a forward thwart

C.Secured to the inboard side of a forward thwart and led inboard of the falls

D.Secured by a toggle to the stem post and led outboard of the falls

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第3题

阅读理解：阅读下面的对话，选择合适的内容将对话补充完整。HENRY：Hey, what are you doing this

阅读理解：阅读下面的对话，选择合适的内容将对话补充完整。

HENRY：Hey, what are you doing this weekend？

MANDY：_____

HENRY：Would you like to go for a picnic？ The weather forecast says it will be sunny this Sunday.

MANDY：_____

HENRY：Yes of course, and I will make some hamburgers.

MANDY：OK. Then I’ll bring some drinks, green tea, black tea, juice or cola？

HENRY：_____ By the way I will bring my new kitchenware for our picnic

MANDY：New kitchenware？ A cooker？

HENRY：Yeah! I just bought a solar cooker last month. It’s a new device that uses solar energy and it is getting popular due to its high efficiency and its environmental friendliness. People can cook easily with this new device. I’ll bring some fruit and some other food. We will make a wonderful picnic!

MANDY：_____

HENRY:OK, I am looking forward to our picnic! Then See you on this Sunday!

MANDY：_____

A. That’s a good idea. Shall I bring anything？

B. Wow! How amazing, I can’t wait for it!

C. See you!

D. I haven’t decided yet. What about you？

E. How about green tea？

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第4题

It is curious how often sympathy for the old and infirm takes a form. which actually humil

iates them. Their friends, with good will, sometimes lean forward to

rearrange their neckwear, touching their hair or patting their faces--things they would never presume to do, unasked, to one of their contemporaries. An equally

humiliating habit is to talk about old people in front of them as if they were not there, discussing their health. It is now universally accepted that children should be encouraged to do as much as they can for themselves in order to develop their brains and muscles, but so few

people today seem to have time to allow the elderly the same means of keeping their minds and muscles active. They perform. innumerable services for the old that they

would be much better left to do, even with a struggle, for themselves. Convenient flats, "motherly" visitors, or organized entertainments cannot make up for the fundamental need which must be satisfied--the need to retain to the end

of life human dignity and the respect of one's fellows.Many people are not aware that it is rather rude to ______.A.talk casually about old people in front of them as if they were not thereB.show sympathy for the oldC.take care of the old when they are not illD.pat the faces of the contemporaries

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第5题

Anyone who has ridden on a railroad train knows how rapidly another train【36】by when it is

traveling in the【37】direction and conversely how it may look almost【38】when it is moving in the same direction.【39】a train at a station starts to move forward【40】gently that passengers feels no backward movement【41】.Then if they happened to【42】the window and see another train slide past on the next track, they have no way of knowing【43】train is in motion and which is at rest;【44】can they tell how fast either one is moving or in which direction The only way they can judge their【45】is by looking out the other side of the car for some fixed body of reference【46】the station platform. or a single fight. Newton was【47】these tricks of motion, only he thought in terms of ships. He knew that on a calm day at sea a sailor can shave himself or drink soup as【48】as when his ship is lying motionless in harbor. The water in his basin, the soup in his bowl, will remain【49】whether the ship is making five knots, 15 knots or 25 knots. So【50】he looks hard at the sea it will be【51】for him to know how fast his ship is moving or indeed if it is moving at all. Of course, if the sea should get rough or the ship changes course suddenly,【52】he will sense his state of motion. But even supposing that we have the idealized conditions of a glass calm sea and a silent ship, nothing that happens below decks -- no amount of observation or mechanical experiment performed inside the ship --will reveal its velocity through the sea. The physical【53】based on these facts was formulated by Newton in 1687."The motions of bodies included in a given space , he wrote, "are the same【54】themselves, whether that space is at rest or moves uniformly【55】in a straight line."

(66)

A．passes

B．goes

C．flashes

D．moves

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第6题

It is curious how often sympathy for the old and infirm takes a form. which actually humil

iates them. Their friends, with good will, sometimes lean forward to rearrange their neckwear, touching their hair or patting their faces—things they would never presume to do, unasked, to one of their contemporaries. An equally humiliating habit is to talk about old people in front of them as if they were not there, discussing their health.

It is now universally accepted that children should be encouraged to do as much as they can for themselves in order to develop their brains and muscles, but so few people today seem to have time to allow the elderly the same means of keeping their minds and muscles active. They perform. innumerable services for the old that they would be much better left to do, even with a struggle, for themselves.

Convenient flats, "motherly" visitors, or organized entertainments cannot make up for the fundamental need which must be satisfied the need to retain to the end of life human dignity and the respect of one's fellows.

Many people are not aware that it is rather rude to ______.

A．talk casually about old people in front of them as if they were not there

B．show sympathy for the old

C．take care of the old when they are not ill

D．pat the faces of the contemporaries

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第7题

E-mail or electronic mail, is considered as the mo...

E-mail or electronic mail, is considered as the modem communication in the new age. It iscarried out in computers all over the world by millions of users. In this invisible world as many people call it,the users can send and receive letters to and from every comer of the earth. They share thoughts with pen pals (笔友)in New Zealand，ask strangers in Bombay (孟买)questions，debate with businessman in Manhattan. All of these are just happening in computers as fast as the travelling of the light,no writing and speaking,no paper and stamps are necessary.

E-mail is a pipeline to thousands of experts on everything;it is a means of meeting people with similar interests or problems. But it is not a live talk—a real conversation like those in telephones.E-mailers compose letters at leisure on their computers, then send them by phone line to an on-line service,and then they go forward to the right place. A response can be back within hours,depending on how often the recipient(接受者)checks in.

A vast global networks of on-line services for E-mail has been built. A lot of people are regularly using this service in the USA. People believe that E-mail, the computerized exchange, would create friendship and business developments, and would change people’ s life in the world. Which of the following expression is not for E-mail？

A.Communication in new ag

B.Invisible world

C.A live talk

D.Computerized exchange

Which of the following does the writer think is a shortcoming of E-mail？A.Happening as fast as the travelling of light.

B.No writing and speaking

C.No paper and stamps.

D.Response depending on the recipient.

Which of the following is NOT true？A.E-mail is carried out in computers.

B.A response of an E-mail depends on how often the recipient checks in.

C.People don, t believe that E-mail will create friendship.

D.E-mail is not a real conversation.

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第8题

听力原文：In public speaking, the watch word is preparation. Most of us tend to put things

听力原文： In public speaking, the watch word is preparation. Most of us tend to put things off, at least occasionally. It's so easy to put things off especially those things we do not look forward to doing. So if the speaking engagement is several weeks off, we may feel that we still have plenty of time. But as the day draws closer, we begin to panic. Don't let this happen to you. Start preparing as soon as you're given or accept the speaking assignment. You have much to do and to do it right will take time. How much better your speech will be and how much better you'll feel if you have taken the time to do it right! When you are prepared, you have gathered the needed data, determined what is appropriate to the listener's understanding and acceptance levels, organized the ideas so they flow logically, selected examples and other supports for your ideas and made them interesting to your listeners, developed a great opening that you know will capture the attention of even the daydreamers in your audience checked out the room where you'll be speaking and requested any feasible changes you wish in the set-up of the room If you are prepared, you are confident that you can best convey your message to your listeners. If you waited until a few days before your presentation to begin to prepare, or worse, yet, the day before, no doubt you'll be anxious and with good reason. And now there is not enough time to engage in more than a superficial attempt. Both you and the audience will feel uncomfortable, like retirement planning. It is never too early to start preparing for your presentation. So, start preparing right away.

(33)

A．Confidence.

B．Preparation.

C．Informativeness.

D．Select appropriate materials.

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第9题

听力原文：M: Mary, （19)you want to talk about your second essay, right？W: Yes, Dr. Richards

听力原文：M: Mary, (19)you want to talk about your second essay, right？

W: Yes, Dr. Richardson. I just need your comments on what I'm planning to do. (19)I'm doing the essay on the differences between TV news programs at different hours of the day.

M: How many times slots are you planning to consider？

W: Well, I think I'd look at all of them. That'd be five slots. The breakfast news, midmorning news. midday news. mid-afternoon news and evening news.

M: That's rather a lot. And you'd have too much to consider. (20)Why don't you just do two. Say the midmorning and then evening news. That should give you two contrasting approaches with two main audience compositions.

W: OK, just two then.

M: Yes, I think that would be much better. Now how many actual programs do you plan to work with？

W: What do you think of analyzing a whole week's news programs？

M: Well, that depends on how much of each program, if you concentrate on one particular type of news item, say the sports news or local items, it might be alright.

W: Yes. that would be a good idea. (21)I won't make a decision before I collect a sample of programs over a whole week. I'll look at them and see what items appear throughout the week.

M: Yes, that's a sound approach. (22)Now we’re getting close to the deadline. Can you finish it in time？

W: Yes, I think so. I've completed the reading and I know what my basic approach is, so it's really just a matter of pulling it all together now.

M: Fine, Mary. I'll look forward to reading it.

(23)

A．To discuss the second essay.

B．To get the comments on TV news.

C．To plan to join TV news programs.

D．To tell the difference of TV news.

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第10题

Seltec, a public limited company, processes and sells edible oils and uses several fi nanc

ial instruments to spread the risk of fl uctuation in the price of the edible oils. The entity operates in an environment where the transactions are normally denominated in dollars. The functional currency of Seltec is the dollar.

(a) The entity uses forward and futures contracts to protect it against fl uctuation in the price of edible oils. Where forwards are used the company often takes delivery of the edible oil and sells it shortly afterwards. The contracts are constructed with future delivery in mind but the contracts also allow net settlement in cash as an alternative. The net settlement is based on the change in the price of the oil since the start of the contract. Seltec uses the proceeds of a net settlement to purchase a different type of oil or purchase from a different supplier. Where futures are used these sometimes relate to edible oils of a different type and market than those of Seltec’s own inventory of edible oil. The company intends to apply hedge accounting to these contracts in order to protect itself from earnings volatility. Seltec has also entered into a long-term arrangement to buy oil from a foreign entity whose currency is the dinar. The commitment stipulates that the fi xed purchase price will be denominated in pounds sterling.

Seltec is unsure as to the nature of derivatives and hedge accounting techniques and has asked your advice on how the above fi nancial instruments should be dealt with in the fi nancial statements. (14 marks)

(b) Seltec has decided to enter the retail market and has recently purchased two well-known brand names in the edible oil industry. One of the brand names has been in existence for many years and has a good reputation for quality. The other brand name is named after a famous fi lm star who has been actively promoting the edible oil as being a healthier option than other brands of oil. This type of oil has only been on the market for a short time. Seltec is fi nding it diffi cult to estimate the useful life of the brands and therefore intends to treat the brands as having indefi nite lives.

In order to sell the oil, Seltec has purchased two limited liability companies from a company that owns several retail outlets. Each entity owns retail outlets in several shopping complexes. The only assets of each entity are the retail outlets. There is no operational activity and at present the entities have no employees.

Seltec is unclear as to how the purchase of the brands and the entities should be accounted for. (9 marks)

Required:

Discuss the accounting principles involved in accounting for the above transactions and how the above transactions should be treated in the fi nancial statements of Seltec.

Professional marks will be awarded in this question for clarity and quality of discussion. (2 marks)

The mark allocation is shown against each of the two parts above.

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