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advanced accounting Chapter 11 - Solution Manual

advanced accounting Chapter 11 - Solution Manual
advanced accounting Chapter 11 - Solution Manual

CHAPTER 11

MULTINATIONAL ACCOUNTING: FOREIGN CURRENCY TRANSACTIONS AND

FINANCIAL INSTRUMENTS

ANSWERS TO QUESTIONS

Q11-1 Indirect and direct exchange rates differ by which currency is desired to be expressed in another currency. An indirect exchange rate is the number of foreign currency units that may be obtained for one local currency unit. The indirect exchange rate has the foreign currency unit in the numerator. As a fraction, the indirect exchange rate is expressed as follows:

Number of foreign currency units

One local currency unit

A direct exchange rate is the number of local currency units needed to acquire one foreign currency unit. The direct exchange rate has the local currency units in the numerator (the U.S. dollar for the direct exchange rate for the U.S. dollar). As a fraction, the direct exchange rate is expressed as follows:

Number of local currency units

One foreign currency unit

The indirect and direct exchange rates are inversely related and both state the same relationship between two currencies.

Q11-2 The direct exchange rate can be calculated by taking the inverse of the indirect exchange rate. Such a computation follows:

Number of foreign currency units = C$1.3623 (Canadian dollars) One local currency unit $1.00 (U.S. dollars)

The inverse of the indirect exchange rate is:

$1.00 (U.S. dollars) =

C$1.36 (Canadian dollars) $0.7340

Q11-3 When the U.S. dollar strengthens against the European euro, imports from Europe into the U.S. will be less expensive in U.S. dollars. The direct exchange rate decreases, indicating that it takes fewer dollars to acquire European euros.

Q11-4 A foreign transaction is a transaction that does not involve the exchange of currencies on the part of the reporting entity. An example of a foreign transaction is the sale of equipment by a U.S. company (the reporting entity) to a Japanese firm that is denominated in U.S. dollars.

A foreign currency transaction is a transaction that does involve the exchange of currencies on the part of the reporting entity. An example of a foreign currency transaction is the sale of equipment by a U.S. company (the reporting entity) to a Japanese firm that is denominated in Japanese yen.

Q11-5 There are many types of economic factors that affect currency exchange rates, among which are the level of inflation, the balance of payments, changes in interest rates and investment levels, and the stability and process of governance. One example of an economic factor that results in a weakening of the U.S. dollar versus the European euro is a higher level of inflation in the U.S. relative to the inflation in Europe.

Q11-6 Assets and liabilities denominated in a foreign currency are measured according to the requirements in FASB 52 (ASC 830) for those arising from normal purchase and sale transactions, and by FASB 133 (ASC 815)for forward exchange contracts and hedging activities. FASB 52 (ASC 830)specifies that the valuation at the transaction date and each subsequent balance sheet date should be at the local currency equivalent using the spot rate of exchange. Forward exchange contracts are valued at fair value, typically by using the forward rate for the remainder of the term of the forward contract. Q11-7 Foreign currency transaction gains or losses are recognized in the financial statements in the period in which the exchange rate changes. These gains or losses are reported on the income statement.

Q11-8 If the direct exchange rate increases, the Sun Company will experience a foreign currency transaction loss on its $200,000 account payable that is denominated in Canadian dollars. The increase in the direct exchange rate shows that the U.S. dollar has weakened relative to the Canadian dollar, requiring more U.S. dollars be used to pay the debt owed.

Q11-9 Four ways a U.S. company can manage the risk of changes in the exchange rates for foreign currencies are to (1) use a forward contract to offset an exposed foreign currency position, (2) hedge a firm foreign currency commitment as a fair value hedge, (3) hedge an anticipated foreign transaction as a cash flow hedge, or (4) speculate in foreign currency markets. One example of a U.S. company hedging against the risk of changes in the exchange rates for foreign currencies is to use a forward exchange receivable contract to partially offset the effects of changes in the exchange rates of the foreign currency liability.

Q11-10 An exposed net asset position occurs when a company's trade receivables and other assets denominated in a foreign currency are greater than its liabilities denominated in that currency. An exposed net liability position occurs if a company's liabilities denominated in a foreign currency exceed receivables denominated in that currency.

Q11-11 A difference usually exists between a currency's spot rate and forward rate because of the different economic factors involved in the determination of a future versus present rate of exchange. This difference is usually positive because of uncertainty and conservatism toward the future. For example, if inflation is assumed to continue into the future in the foreign country whose currency is being acquired, the forward rate will be higher than the spot rate because of the decreasing purchasing power of the currency. In addition, the time value of money factor will typically result in a higher forward exchange rate than the spot exchange rate.

Q11-12 (a)When an exposed foreign currency position exists, either an exposed net asset or net liability position is created. The forward contract is valued at fair value, usually by the forward exchange rate for the remainder of the term of the forward contract. The underlying payable or receivable from the foreign currency transaction is valued at the spot rate at the time of the transaction and adjusted to the current spot rate at each balance sheet date. (b) For a hedge of an identifiable foreign currency commitment, both the financial instrument and the forward contract aspects of the hedge are valued at the forward rate. An account, termed firm commitment, is created during the term of the forward contract to recognize the change in value of the financial instrument aspect of the firm commitment. (c) For a cash flow hedge of a forecasted transaction, the forward contract is valued at the forward rate, but the effective portion of the change in the fair value of the forward contract is recognized in other comprehensive income. The gain or loss on the re-measured foreign currency denominated account payable or receivable is offset from a reclassification of other comprehensive income so that there is no net exchange gain or loss from this hedge. (d) A speculative forward contract is not a hedge, but rather is a derivative that is valued at fair value by using the forward exchange rate for the remainder of the forward contract’s term.

Gains or losses on these forward contracts are recognized in income in the period in which they occur.

Q11-13 a. A foreign currency receivable from broker would be shown on the balance sheet for the period valued at its fair value by using the contracted amount of foreign currency multiplied by the forward rate.

b. A foreign currency transaction loss would be shown on the income statement at the end of the period as a separate item in the "Other" category.

c. A foreign currency transaction gain would be shown on the income statement at the end of the period as a separate item in the "Other" category.

d. A payable to exchange broker would be shown on the balance sheet for the period valued at the contracted amount of foreign currency multiplied by the forward exchange rat

e. This is the dollar amount agreed upon by the forward contract and will not change during the term of the forward contract.

e. A premium on forward contract is not separately accounted for but rather is indirectly included in the gain or loss through the process of revaluing the forward contract from its forward rate at the time the contract is entered into to its eventual fair value using the spot rate at the maturity date of the forward contract.

f. Foreign currency units will be shown on a U.S. company's balance sheet as an investment at their U.S. dollar equivalent value as of the balance sheet date. The U.S. dollar equivalent value is determined using the spot rate at each balance sheet date.

g. Accounts payable denominated in a foreign currency would be shown on the balance sheet for the period at the contracted amount of foreign currency multiplied by the current exchange rate. Note that FASB 52 (ASC 830) requires that the spot rate be used for foreign currency-denominated payables or receivables arising from normal operating transactions, but that FASB 133 (ASC 815) requires that forward exchange contracts be valued using the forward rate.

SOLUTIONS TO CASES

C11-1 Effects of Changing Exchange Rates

a. The major factors influencing the demand for the U.S. dollar on the foreign exchange

markets are (1) rate of inflation, (2) the interest and investment rates, (3) balance of payments, and (4) alternative investment opportunities. For example, the demand for the U.S. dollar weakens as inflation rates increase, interest rates decrease, the balance of payments becomes an increasingly high deficit, and alternative investments in other countries are more readily available.

b. As the dollar drops in value in relation to other currencies:

(1) Exports from the U.S. to the other country become less expensive and foreign

buyers tend to increase their orders for U.S. goods. For example, assume the U.S.

dollar weakened relative to a foreign currency unit (FCU) as follows:

direct exchange rate = $0.50 / 1 FCU

after weakening = $0.60 / 1 FCU

This would mean that a U.S.-manufactured machine selling for $10,000 would cost the foreign customer 20,000 FCU before the weakening of the dollar ($10,000 = 20,000 FCU x $0.50). After the weakening of the dollar, this same machine would cost the foreign customer 16,667 FCU ($10,000 = 16,667 FCU x $0.60). This means a significant price reduction for the foreign buyer, thereby increasing the foreign demand for the U.S.-manufactured machine.

(2) The opposite effect occurs for the U.S. business firm as the dollar weakens.

Foreign-made goods are now more expensive as it takes more dollars to acquire imports. For example, a foreign-made part selling for 10 FCU before the weakening costs the U.S. company $5.00 ($5.00 = 10 FCU x $0.50). After the dollar weakens, the same part now costs the U.S. company $6.00 ($6.00 = 10 FCU x $0.60). This increase of $1.00 per part is due solely to the weakening of the U.S. dollar relative to the foreign currency. Nevertheless, the U.S. business firm is subject to a very significant increase in the cost of its inputs.

c. As the dollar weakens, imports become more expensive for the U.S. consumer. In

addition, as in case b(2) above, the U.S.-based manufacturer using foreign-made components for its products must now pass the higher costs on to its customers. Thus, U.S. consumers have to pay higher prices for their goods that have foreign elements.

C11-2 Reporting a Foreign Currency Transaction on the Financial Statements [AICPA Adapted]

a. Bow should report a foreign exchange loss on its 20X5 income statement. This loss is calculated by taking the number of pounds that are due in 20X6 and multiplying them by the change in the direct exchange rate from the transaction date to the balance sheet date. Since the U.S. dollar weakened, the direct exchange rate on December 31, 20X5, would be higher than the direct exchange rate on November 30, 20X5. The increase in the direct exchange rate means that more U.S. dollars would be needed to purchase pounds at December 31, 20X5, than at November 30, 20X5. Therefore, a foreign currency transaction loss should be reported in 20X5 because the exchange rate changed during 20X5. In addition, the accounts payable denominated in pounds should be reported at the exchange rate at December 31, 20X5. This means that the accounts payable recorded on November 30, 20X5, would have to be increased in order to reflect

a weakening U.S. dollar.

b. Reporting a foreign exchange loss in 20X5 is appropriate because, consistent with accrual accounting, the exchange rate on December 31, 20X5, should be used to value the accounts payable denominated in pounds. Bow's beliefs as to future exchange rate movements are excluded from the financial statements.

C11-3 Changing Exchange Rates

Note to Teacher: Currency exchange rates may be found in a variety of places on the Internet. A good site is https://www.sodocs.net/doc/8c2310014.html,/currency-investing. Note that to obtain the direct exchange rate, students will have to specify the conversion as the foreign currency units into U.S. Dollars. After clicking the link for the conversion, both the current exchange rate and a chart of historical exchange rates are presented. There are various options for the length of time shown on the chart; the student should select the 2-year chart. Other sites can be found using a search engine and search terms such as ―historical currency exchange rates.‖

Japanese Yen:

C11-3 (continued) European Euro:

British Pound:

C11-3 (continued) Mexican Peso:

C11-4 Accounting for Foreign Currency-Denominated Accounts Payable

MEMO

TO: Marie Lamont, Manager, Mardi Gras audit

From: ______________ _______________, CPA

Re: Mardi Gras Corporation’s Foreign Currency Transactions

Our client, Mardi Gras Corporation, needs to change its method of accounting for the effects of changes in the exchange rate for Swiss francs. Currently, any difference between the liability recorded when the merchandise is received and the amount that is paid (in U.S. dollars) when the liability is settled is recorded by our client as an adjustment to the cost of the inventory purchased. However, this difference is the result of changes in the exchange rate for Swiss francs between the date of the inventory purchase and the payment date and is not the result of changes in the price of the merchandise.

Mardi Gras’s purchases from the Swiss company are foreign currency transaction s that result in Mardi Gras recording a payable denominated in Swiss francs. The liability is fixed in terms of the amount of Swiss francs that must be paid.

Mardi Gras is recording the payable appropriately since they are using the exchange rate on the date of the inventory purchase to convert the francs to dollars. This is consistent with requirements in FASB Statement No. 52(ASC 830). However, the accounting for subsequent changes in the U.S. dollar equivalent of the Swiss franc liability is not acceptable. Rather than an adjustment to the cost of inventory, changes in the liability that result because of changes in the exchange rate between the U.S. dollar and the Swiss franc must be recognized as a foreign currency transaction gain or loss and must be included in net income in the period in which the rate change occurs. Mardi Gras should also be aware that any outstanding foreign currency payables at the balance sheet date should be adjusted to their U.S. dollar equivalent using the exchange rate in effect on the balance sheet date, with any resulting foreign currency transaction gains or losses included in earnings of the current period.

Disclosure of the aggregate gain or loss from foreign currency transactions used in determining net income for a given period is also required.

Authoritative support for the above memo can be found in the following references: FASB 52, Par. 15, Par. 16, and Par. 30 (ASC 830)

C11-5 Accounting for Foreign Currency Forward Contracts

MEMO

To: Lindsay Williams, Treasurer

From: __________ ___________, CPA, Assistant Treasurer

Re: Financial Statement Effects of Foreign Currency Forward Contract

Avanti has entered into a contract to purchase equipment for a fixed price of 4.5 million euros. This agreement meets the definition of an unrecognized firm commitment that has both contractual rights and contractual obligations. The fixed price of the firm commitment exposes the company to the fair value risk of changes in the price of the equipment. However, because the purchase price is denominated in euros, the contract also exposes the company to the risk of changes in the value of the foreign currency. The company may enter into a derivative contract. FASB Statement No. 133 (ASC 815) allows such a derivative contract of a foreign currency exposure of an unrecognized firm commitment to be designated as a hedge.

If Avanti elects to use a forward exchange contract to fix the exchange rate to purchase euros, the company can designate the forward contract as a foreign currency fair value hedge of the foreign currency exposure in the firm commitment if there is formal documentation of the hedging relationship and the rationale for the management’s decision to use the hedge, and if the effectiveness of the hedge is assessed before every reporting date and at least every three months.

If the forward contract qualifies as a foreign currency fair value hedge, the gain or loss on the hedge and the offsetting gain or loss on the hedged firm commitment should be recognized in earnings in the same accounting period.

Therefore, during the commitment period, there will be no effect on the income statement; the gain or loss on the derivative will be offset by the loss or gain on the firm commitment.

After the equipment is delivered, a foreign currency denominated payable will be recorded and accounted for under FASB Statement No. 52 (ASC 830). Transaction gains or losses on the foreign currency liability may continue to be offset by changes in the fair value of the forward contract.

Authoritative support for the memo can be found in the following references:

FASB 133, Par. 4, Par. 4 (footnote), FASB 133, Par. 18(d), and FASB 133, Par. 20; (ASC 815)

C11-6 Accounting for Hedges of Available-for-Sale Securities

MEMO

To: Mark Becker, CFO

From: ___________ _______________, CPA, Investment Division

Re: Hedge Accounting—Bond Portfolio

The proposal has been made to use an interest rate futures contract to hedge the interest rate risk associated with Rai ny Day’s portfolio of bond investments. Although the use of the derivative may be expected to offset the changes in the value of the bond portfolio, the issue that must be considered is whether the use of this derivative would qualify for hedge accounting under FASB Statement No. 133(ASC 815). If hedge accounting cannot be used, the changes in the fair value of the futures contract will be included in net income. However, the changes in the fair value of the bond portfolio will continue to be reported as other comprehensive income, but not in net income.

FASB 133 (ASC 815) does allow a portfolio of similar assets or similar liabilities to be designated as the hedged item under certain conditions. The change in value of any item in the portfolio must be generally proportionate to changes in value for the entire portfolio. To meet this condition, Rainy Day should be able to demonstrate that the values of the individual bonds within the portfolio respond to interest rate changes in a proportionate manner to the overall portfolio response. Given the wide range of maturity dates on the bonds in the portfolio, this condition may be difficult to meet.

If the aggregation criteria are not met, Rainy Day could consider aggregating bonds of similar maturities into several sub-portfolios and using multiple derivatives to hedge the interest rate risk associated with each group of bond investments. This subdividing of the bond portfolio would also make it easier to demonstrate if the hedge is effective.

If hedge accounting is allowed, the effect on earnings of the derivative will be offset by the changes in the fair value of the bond investment.

Authoritative support for the above memo can be found in the following references: FASB 133, Par. 18, Par. 20, Par. 21, Par, 23 (ASC 815)

FASB 115, Par. 13, amended by FASB 130, Par. 3 (ASC 320)

SOLUTIONS TO EXERCISES

E11-1 Exchange Rates

a. Indirect exchange rates for pounds and dollars:

$1.00 = .625 British pounds (1 pound / $1.60)

$1.00 = 1.3514 Canadian dollars (1 Canadian dollar / $0.74)

b. FCU = $

=

$8,000

= 5,000 British pounds Direct Exchange Rate $1.60

c. 4,000 Canadian dollars x $0.74 = $2,960

E11-2 Changes in Exchange Rates

a. Exchange rates:

Arrival Date Departure Date

Direct

Exchange Rate

Indirect

Exchange Rate

b. The direct exchange rate has decreased. This means that the dollar has

strengthened during Mr. Alt's visit. For example, upon arrival, Mr. Alt had to pay $0.20 per each florin. Upon departure, however, each florin is worth just $0.15. This means that the relative value of the dollar has increased or, alternatively, the value of the florin has decreased.

c. The U.S. dollar equivalent values for the 100 florins are:

Arrival date

100 florins x $0.20 = $20

Departure date

100 florins x $0.15 = 15

Foreign Currency Transaction Loss $ 5

Mr. Alt held florins for a time in which the florin was weakening against the dollar.

Thus, Mr. Alt experienced a loss by holding the weaker currency.

E11-3 Basic Understanding of Foreign Exposure

a. If the direct exchange rate increases, the U.S. dollar weakens relative to the foreign

currency unit. If the indirect exchange rate increases, the U.S. dollar strengthens relative to the foreign currency unit.

b.

Settlement Direct Exchange Rate Indirect Exchange Rate Transaction Currency Increases Decreases Increases Decreases Importing Dollar NA NA NA NA Importing LCU L G G L Exporting Dollar NA NA NA NA Exporting LCU G L L G

E11-4 Account Balances

E11-5 Determining Year-End Account Balances for Import and Export Transactions

Accounts

Receivable Accounts Payable

Foreign Currency

Transaction Exchange

Loss

Foreign Currency

Transaction

Exchange Gain

Case 1 NA $16,000(a) NA $2,000(b) Case 2 $38,000(c) NA NA $2,000(d) Case 3 NA $27,000(e) $3,000(f) NA Case 4 $6,250(g) NA $1,250(h) NA

(a) LCU 40,000 x $0.40

(b) LCU 40,000 x ($0.40 - $0.45)

(c) LCU 20,000 x $1.90

(d) LCU 20,000 x ($1.90 - $1.80)

(e) LCU 30,000 x $0.90

(f) LCU 30,000 x ($0.90 - $0.80)

(g) LCU 2,500,000 x $0.0025

(h) LCU 2,500,000 x ($0.0025 - $0.003)

E11-6 Transactions with Foreign Companies

a. May 1

June 20

July 1

August 10

b. May 1

June 20

$9,000 = ¥1,200,000 x $0.0075 June 20 spot rate

- 8,400 = ¥1,200,000 x $0.0070 May 1 spot rate

$ 600 = ¥1,200,000 x ($0.0075 - $0.0070)

July 1

$10,000 / $0.20 = BRL50,000

August 10

$11,000 = BRL50,000 x $0.22 Aug. 10 spot rate

- 10,000 = BRL50,000 x $0.20 July 1 spot rate

$ 1,000 = BRL50,000 x ($0.22 - $0.20)

E11-7 Foreign Purchase Transaction

a. Denominated in Swiss francs

Rone Imports reports in U.S. dollars

12/1/X1 12/31/X1 1/15/X2

Transaction

Date Balance Sheet

Date

Settlement

Date

Direct Exchange Rate $0.70 $0.66 $0.68 b.

equivalent U.S. dollar value:

$ 9,900 = SFr15,000 x $0.66 Dec. 31 spot rate

-10,500 = SFr15,000 x $0.70 Dec. 1 spot rate

$ 600 = SFr15,000 x ($0.66 - $0.70)

$10,200 = SFr15,000 x $0.68 Jan. 15, 20X2, value

- 9,900 = SFr15,000 x $0.66 Dec. 31, 20X1, value

$ 300 = SFr15,000 x ($0.68 - $0.66)

E11-8 Adjusting Entries for Foreign Currency Balances

a.

equivalent and recognize exchange gain:

$83,600 = E£475,000 x $0.176 Dec. 31 spot rate

- 73,600 = Preadjusted Dec. 31, 20X6, value

$10,000

and recognize exchange gain:

$175,300 = Preadjusted Dec. 31, 20X6, value

- 170,100 = ¥21,000,000 x $0.0081, Dec. 31 spot rate

$ 5,200

b.

value on settlement date:

$85,500 = E£475,000 x $0.180 20X7 collection date value

- 83,600 = E£475,000 x $0.176 Dec. 31, 20X6, spot rate

$ 1,900 = E£475,000 x ($0.180 - $0.176)

c.

$163,800 = ¥21,000,000 x $0.0078 20X7 payment date value

- 170,100 = ¥21,000,000 x $0.0081 Dec. 31, 20X6, spot rate

$ 6,300 = ¥21,000,000 x ($0.0078 - $0.0081)

E11-8 (continued)

d. Transaction gain on E£:

December 31, 20X6 $10,000 gain

December 31, 20X7 1,900 gain

Overall $11,900 gain

e. Transaction gain on ¥:

December 31, 20X6 $ 5,200 gain

December 31, 20X7 6,300 gain

Overall $11,500 gain

f. Overall foreign currency transactions gain:

Gain on E£ transaction $11,900

Gain on ¥ transaction 11,500

$23,400

Chocolate De-Lites could have hedged its exposed position. The exposed positions are only those denominated in foreign currency units. The accounts receivable denominated in E£ could be hedged by selling E£ in the forward market,

thereby locking in the value of the E£. The accounts payable denominated in ¥ could be hedged by buying ¥ in the forward market, thereby locking in the value

of the ¥.

E11-9 Purchase with Forward Exchange Contract 3/10 6/8

Transaction Date - Account payable in C$ - Sign 90-day FEC to receive C$ Settlement Date - Receive C$ from FEC completion - Settle payable in C$

$17,400 = C$30,000 x $0.58 forward rate

$18,000 = C$30,000 x $0.60 June 8 spot rate

- 17,400 = C$30,000 x $0.58 Mar. 10 forward rate

$ 600 = C$30,000 x ($0.60 - $0.58)

$900 = C$30,000 x ($0.60 - $0.57)

$18,000 = C$30,000 x $0.60 spot rate

E11-10 Purchase with Forward Exchange Contract and Intervening Fiscal Year-End

12/16 12/31 2/14

Transaction Date Balance Sheet Settlement Date

— Payable in SFr date — Receive SFr

— Sign FEC to from FEC

receive SFr — Settle payable

in SFr

Forward rate:

SFr1 = $0.67 SFr1 = $0.695

Spot rate:

SFr1 = $0.68 SFr1 = $0.70 SFr1 = $0.69 PART I: Forward contract not a designated hedge.

a.

$95,200 = SFr140,000 x $0.68 spot rate

$93,800 = SFr140,000 x $0.67 forward rate

$98,000 = SFr140,000 x $0.70 Dec. 31 spot rate

- 95,200 = SFr140,000 x $0.68 Dec. 16 spot rate

$ 2,800 = SFr140,000 x ($0.70 - $0.68)

$97,300 = SFr140,000 x $0.695 Dec. 31 forward rate

- 93,800 = SFr140,000 x $0.67 Dec. 16 forward rate

$ 3,500 = SFr140,000 x ($0.695 - $0.67)

汇付和托收有答案

汇付和托收 一、翻译并解释下列名词 1.Remittance 2.T/T 3.M/T 4.Collection 5.Collection 6.D/P 7.D/A 8.D/P.T/R 二、问答题 1.简述汇付结算方式的特性。 2.简述托收业务的种类。 3.比较即期付款交单、远期付款交单、承兑交单的异同。 4.为什么在出口业务中不宜轻易按远期D/P方式成交 5.D/P at30 days after sight和D/A at 30days after sight有何区别各有何风险} 6.简述托收方式的特点。 三、单项选择题 1.托收方式收取货款采用的是( )。 A.顺汇方法B.逆汇方法C.反推方法D.信汇方法 2.在托收方式下,卖方委托银行收取货款,使用的汇票是( )。 A.商业汇票,属于商业信用 B.银行汇票,属于银行信用

C.商业汇票,属于银行信用 D.银行汇票,属于商业信用 】 3.( )方式只适用于远期汇票的托收。 A.付款交单B.承兑交单C.信托交单D.顺汇方法 4.在托收方式下,对出口商来说,下面哪一种选择风险最小( )。 A.D/P 90天B.D/A 60天C.D/P 30天D.D/A 30天 5.我们所说的托收业务属于商业信用是因为( )。 A.没有银行参与B.出票人开立的汇票是银行汇票C.银行不承担保证付款的义务D.以上都对 6.使用托收方式时,托收行和代收行在收回货款方面( )。 A.没有责任B.承担部分责任C.有责任D.视合约而定 7.D/P和D/A支付方式下,就卖方风险而言,哪个正确( )。 - A.D/A>D/P B.D/P>D/A C.D/A=D/P D.不确定 8.合同中规定采用D/P 30天,如果托收日为8月l it,寄单邮程为7天,则此业务的提示日、承兑日、付款日分别为( )。 A.8月8 13/8月8日/9月7 日B.8月1 日/9月6 日/8月1 日C.9月6 13/8月1日/8月1 日D.8月1 日/9月6 日/9月6 日9.承兑交单的起算日应为( )。

研究生英语综合教程课文翻译

Unit One 核心员工的特征 大卫? G. xx 1 核心员工究竟是什么样子的?几乎每次进行调查时,我都会从雇主们那里听到“核心员工”这个名词。我请一位客户——一位正参与研究的人事部经理,给我解释一下。“每家公司都有少数几个这样的员工,在某个专业领域,你可以指望他们把活儿干好。 在我的小组中,有七名化工流程工程师和生物学家,其中有那么两三个人是我赖以生存的,”他说,“他们对我的公司而言不可或缺。当请你们公司替我们招募新人的时候,我们期待你们会去其他公司找这样的人:其他公司经理不想失去的员工。我们只招募核心员工。” 2 这是一段充满了鼓动性的谈话,目的是把猎头们派往竞争对手的公司去游说经验丰富的员工们做一次职业变更。他们想从另一家公司招募核心员工。然而,每家公司也从新人中招人。他们要寻找的是完全一样的xx。“我们把他们和公司顶级员工表现出的特质进行对照。假如他们看起来有同样特征的话,我们就在他们身上赌一把。” 只是这样有 点儿冒险。 3“这是一种有根据的猜测,”我的人事经理客户说。作为未来的一名员工,你的工作是帮助人事部经理降低这种风险,你需要帮助他们认定你有潜力成为一名核心员工。 4 特征1:无私的合作者 职业顾问和化学家约翰?xx最早提出了这个特征。关于这个特征,人们已经写了大量的文章。它之所以值得被反复谈及,是因为这一特征是学术界和企业间最明显的差别。“这里需要合作,” xx说,“企业的环境并不需要单打独斗,争强好胜,所以表现出合作和无私精神的员工就脱颖而出了。在企业环境中,没有这样的思维方式就不可能成功。” 5 许多xx 和研究生在进行这种过渡的过程中表现得相当费力。因为生命中有那么长一段时间他们都在扮演一个独立研究者的角色,并且要表现得比其他年轻的优秀人才更出色。你可以xx提高在公司的吸引力:为追求一个共同的目标和来自其他实验室和学科的科学家们合作——并且为你的个人履历上的内容提供事迹证明。这个方法,加上你在描述业绩时开明地使用代词“我们”,而不是“我”,能使公司对你的看法从“单干户”转变 成“合作者”。更为有利的是,要在你实验室内部,以及在和你们实验室合作的人们之间,培养一个良好声誉:一个鼓励并发动合作的人——还要保证让那些会接听调查电话的人们谈及你的这个品质。 6 特征2:紧迫感

研究生英语系列教材上unit1-原文+翻译

研究生英语系列教材上unit1-原文+翻译

TRAITS OF THE KEY PLAYERS 核心员工的特征 What exactly is a key play? 核心员工究竟是什么样子的? A “Key Player” is a phrase that I've heard about from employers during just about every search I've conducted. 几乎每次进行调查时,我都会从雇主们那里听到“核心员工”这个名词。 I asked a client —a hiring manager involved in recent search — to define it for me. 我请一位客户——一位正参与研究的人事部经理,给我解释一下。 “Every company has a handful of staff in a given area of expertise that you can count on to get the job done. “每家公司都有少数几个这样的员工,在某个专业领域,你可以指望他们把活儿干好。 On my team of seven process engineers and biologists, I've got two or three whom I just couldn't live without,” he said. 在我的小组中,有七名化工流程工程师和生物学

家,其中有那么两三个人是我赖以生存的,”他说, “Key players are essential to my organization. “他们对我的公司而言不可或缺。 And when we hire your company to recruit for us, we expect that you'll be going into other companies and finding just: 当请你们公司替我们招募新人的时候,我们期待你们会去其他公司找这样的人: the staff that another manager will not want to see leave. 其他公司经理不想失去的员工。 We recruit only key players.” 我们只招募核心员工。” This in part of pep talk intended to send headhunters into competitor's companies to talk to the most experienced staff about making a change. 这是一段充满了鼓动性的谈话,目的是把猎头们派往竞争对手的公司去游说经验丰富的员工们做一次职业变更。

郭著章《英汉互译实用教程》(第4版)教材配套题库-第5章 翻译常用的八种技巧【圣才出品】

第5章翻译常用的八种技巧 5.1 重译法 一、英译汉 1. It may seem strange to put into the same packet an industrial revolution and two political revolutions. But the fact is that they were all social revolutions. 【译文】把一场工业革命同两次政治革命归作一类似乎有点奇怪,但事实上这三次革命都是社会革命。 2. Two things are outstanding in the creation of the English system of canals, and they characterise all the Industrial Revolution. 【译文】在修建英国的运河网的过程中,有两点是非常突出的,而这两点也正是整个工业革命的特点。 3. The canals were arteries of communication: they were not made to carry pleasure boats, but barges. 【译文】运河是交通的动脉,开运河不是为了走游艇,而是为了通行驳船。 4. James Brindley was a pioneer in the art of building canals or, as it was then called, ‘navigation’. 【译文】布林德雷是开凿运河的先驱者,当时人们把开凿运河叫做navigation。

5. Several factors accounted for this extraordinary achievement. One was the expansion into the west. Another was the application of machinery to farming. 【译文】取得这一特殊成就有几方面的原因:第一个原因是向西部的扩展,第二个原因是机器在农业上的应用。 6. …for the establishment of agricultural and industrial colleges. These were to serve both as educational institutions and as centers for research in scientific farming. 【译文】……以便建立农业和工业学院。这些学校一方面是教育机关,另一方面,也是农业科学的研究中心。 7. …This is nothing li ke back home in Colorado. We have rains there, too. Thunderstorms in spring and summer... 【译文】……这跟家乡科罗拉多的情况迥然不同。科罗拉多也下雨。春夏两季雷雨交加……【解析】原文第二句用there代替in Colorado,而译文重复“科罗拉多”。 8. The world watches. The world listens. The world waits to see what we will do. 【译文】全世界在注视着。全世界在倾听着。全世界在等待着看我们将做些什么。 9. As you said in your toast, the Chinese people are a great people, the American people are a great people.

国际贸易实务课后答案详解-第十一章--汇付和托收

第十一章汇付和托收 一、思考题 1.试写出T/T、M/T、D/D、D/P、D/A、T/R、O/A的英文全文、中文译名,并分别简述其基本含义。 答:(1)电汇(telegraphic transfer,T/T)是由汇款人委托汇出行用电报、电传、环球银行间金融电讯网络(SWIFT)等电讯手段发出付款委托通知书给收款人所在地的汇入行,委托它将款项解付给指定的收款人的一种汇付方式。 (2)信汇(mail transfer,M/T)是指汇出行应汇款人的申请,以信汇委托书或支付通知书作为结算工具,通过邮政航空信件方式寄发给汇入行的一种汇付方式。 (3)票汇(remittance by banker’s demand draft,D/D)是指汇出行应汇款人的申请,以票据作为结算工具,开立以其代理行或其他往来银行为付款人的银行即期汇票,列明收款人名称、金额等,交由汇款人自行寄交给收款人,凭票向付款行取款的一种汇付方式。 (4)付款交单(documents against payment,D/P)是指出口人的交单须以进口人的付款为条件,即出口人将汇票连同货运单据交给银行托收时,指示银行只有在进口人付清货款时才能交出货运单据。 (5)承兑交单(documents against acceptance,简称D/A)是指出口人的交单以进口人的承兑为条件,进口人承兑汇票后,即可向银行取得货运单据,待汇票到期日才付款。 (6)信托收据(trust receipt,T/R)是进口人借单时提供的一种书面信用担保文件,用以表示出据人愿意以代收银行的受托人身份代为提货、报美、存仓、保险、出售,同时承认货物的所有权仍属银行。 (7)货到付款也称“赊账交易”(Open Account transaction,简称O/A),是指在签订合同后,出口人先将货物发出,进口人收到货物后立即或在约定的一段时间后通过银行付款。 2.“在国际货物买卖中,对买卖双方来说,汇付是一种最安全的支付方式”,这种认识是否正确?为什么? 答:这种认识不正确。理由如下: 汇付方式属于商业信用性质。银行仅凭汇款人的指示转移相关款项,并不负责单据的传递,更不承担任何付款或担保责任。使用汇付方式完全取决于买卖双方中的一方对另一方的信任,并在此基础上向对方提供信用和进行资金融通。 3.为什么说汇付和托收分属顺汇和逆汇,但又都属商业信用性质? 答:(1)汇付和托收分属顺汇和逆汇的原因 汇付又称汇款,是指订立商务合同后,进口人(汇款人)通过银行向出口人(收款人)汇寄款项的做法。由于汇款业务中使用的结算工具(委托通知、票据)的传递方向与资金的流向相同,所以汇付方式属于顺汇。 托收是指由接到委托指示的银行处理金融单据和/或商业单据以便取得承兑或付款,或凭承兑或付款交出商业单据,或凭其他条件交出单据。由于托收业务中使用的结算工具(托收指示书和汇票)的传送方向与资金的流动方向相反,所以托收方式属于逆汇。 (2)汇付和托收都属于商业信用的原因 因为汇付结算货款的过程中和托收业务中,银行都只是提供服务而不提供信用,所以汇付和托收都属于商业信用性质。 4.试比较凭单付汇与一般汇付和跟单托收的异同。

研究生英语精读教程-翻译

UNIT 1 1. 你对他说的话不能为你这种行为辩护。(justify) 1) What you said to him can hardly justify such conduct of yours. 2. 你认为他会因为同主教的私人关系而免受宗教迫害吗? (immune from) 1) Do you think he would be immune from religious persecution by reason of his personal relation with the Bishop? 3. 你对心理医生的忠告采取什么态度会影响到你是否会再做恶梦。(recur) 1) Your attitude towards the advice of the psychiatrist will affect whether or not your bad dream recurs. 2) Whether your nightmare recurs depends on your attitude towards the advice of the psychiatrist 4. 乐观主义者成功的秘诀在于他们是用积极的态度对待失望和失败。 1) The secret to the success of optimists is that they deal with disappointments and failures in a positive way. 5. 悲观主义者往往容易失败,部分原因就是一个人对自己的看法常常是一种能够自我实现的预言。(in part) 1) The reason that a pessimist tends to fail is, in part, that a person's opinion about himself is often a self-fulfilling prophecy. 2) Pessimists are likely to fail partly because one's perception of oneself is often a self-fulfilling prophecy. 6. 在幼儿的性格特征没有来得及发展之前,他们的行为不如大多数成年人的行为那样保持一致(consistent)。一个儿童行为的改变,可能表明他的注意力已因其活动特点的不同而转变。他的兴趣总是集中在手头的事情上。个性坚强、兴趣强烈的人能够坚持把自己正在做的事进行下去,只有重大的环境变化才能干扰其行为的方向和目的。 1) In very young children, before traits have had much chance to develop, behavior is less consistent than it is in most adults. A child's changing behavior may show his changing concern with different features of his activity. His interest always focuses on the business at hand. The person with strong traits and interests is able to persist in what he is doing. Only a major situational change can disturb the direction or purpose of his behavior. UNITE THREE 尊敬的编辑同志: 非常高兴中央电视台和贵报举办“我与电视”征文活动。我很遗憾地告诉您我是位残疾人。当您看到我的稿子时,一定觉得我的字迹很乱吧。那是因为我的手不能动,多年来一直叼着笔用嘴写字,这些年来,我用嘴写出了一篇篇文章,一首首小诗。 现在我怀着无比激动的心情把这篇征文寄给您。祝好! 残疾青年王丽 My respected editor, I am greatly delighted that CCTV and your TV GUIDE are inviting us readers to contribute articles on the subject “Television and Me”. But I regret to tell you that I am a disabled girl. My handwriting is bad you’ll know when reading my manuscript. This is because I’m unable to move my hand, and I can write only with “my mouth”. For many years I grip the pen with my teeth and write the way I do. Over the past years I have “mouth-written”one essay after another, and one poem after another. At this very moment my heart is throbbing with great excitement while answering your call for a report also from me.

研究生英语课文翻译

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第一章汉英词汇比较与翻译 第一节翻译中的选义 一、结合语境选择较贴切的译文 1. b 2. a 3. b 4. a 二、译出下列词语,注意词语的不同搭配 1. a swarm of bees a brood of chickens a litter of pups 2. a bevy of beautiful ladies a pack of hounds a team of ducks a herd of antelopes 3. unfailing support proactive fiscal policy make effective use of overseas resources 4. make a phone call take a taxi knit a woolen sweater fetch water play basketball spray insecticide 5. basic wage capital construction essential commodity primary industry fundamental interest 三、翻译下列句子,注意画线词语的理解 1. The two leaders exchanged views on bilateral relations and issues of common concern 2. Party members should listen carefully to the opinions of the general public. 3. They offered some suggestions for the revision of the plan. 4. Everyone complained against such a practice. 5. They had a dispute at the meeting. 6. You should follow the doctor's advice. 7. They reached a consensus on this issue. 8. There is still some unfinished business to settle.

研究生英语课后翻译练习

Translation No doubt everyone has to apologize for his life, sooner or later. When we appear at the Last Judgment and the Recording Angel reads out a list of our sins, we will presumably be given an opportunity to apologize, in the old sense of rebuttal and in the new sense too, by way of confession and plea of repentance. In this life, it is better to apologize (in the new sense), but promptly, voluntarily, fully and sincerely. If the error is a matter of opinion and un-punishable, so much the better – an apology then becomes a gracious and creditable occasion, and an example to all. An enforced apology is a miserable affair. Besides, there is something distinguished about a ready apology. It is a mark of a gentleman, more particularly if it is not necessary. It is the opposite of revenge. Bacon wrote, “In seeking revenge, a man is but equal with his enemy, but in forgiving him, he is superior, for it is a princes part to pardon.” So, the person who apologizes freely has the moral ball in his court. 有时候,在工作中重要的是能否处理好人际关系,而不是有多大的才能。人际关系就是一种善于听取别人意见,体察别人的需要,虚心接受批评的能力。善于处理人际关系的人敢于承认错误,敢于承担自己的责任,这是对待错误的一种成熟和负责任的态度。这就是为什么许多平庸的公司雇员在大调整中保住了位置,而有才能的人反而下岗。因为他们很注意处理各方面的关系,所以八面玲珑,到处有缘。而人际关系差的人往往不能处理好批评。碰到错误,他们首先想到自己,拒不承认自己有错,或情绪低落或大发雷霆,成为有刺的人,难以相处。 The plane arcs softly into its final descent at Hong Kong International Airport. Below, Victoria Harbor, and the silent rhythms of countless ships. Beyond, sloping mountains fence in a breathtaking city view that seems to stretch forever.This is no ordinary airport. This is no ordinary city.An eldly man passes by wearing pajamas, bearing a brightly feathered bird singing merrily in its cage.Professionals gather at a roadside kitchen for noodles, congee and shrimp.Incense from a tiny Taoist temple drifts into the pounding beat of rock music pouring out of a discotheque. A ferry travels on the nearby water regularly, taking passengers to an isolated island

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