import React, { useState, useEffect, useMemo } from 'react'; // Tailwind CSS is assumed to be available in the environment const chapter3Questions = [ { "question": "将一种货币兑换为另一种货币的业务是( )。", "hint": "这是外币业务中最基本和常见的操作。", "type": "single-choice", "answerOptions": [ { "text": "外币交易", "rationale": "外币交易是指以非记账本位币进行的交易，不必然涉及货币兑换。", "isCorrect": false }, { "text": "外币兑换", "rationale": "外币兑换是指将一种货币换算为另一种货币的业务，这是最直接的描述。", "isCorrect": true }, { "text": "外币信贷", "rationale": "外币信贷是以外币形式进行的借贷活动。", "isCorrect": false }, { "text": "外币折算", "rationale": "外币折算是将外币金额转换为记账本位币金额的过程。", "isCorrect": false } ] }, { "question": "资产负债表日本国货币与外币之间的比率是( )。", "hint": "这个汇率是用于期末资产负债表项目的折算。", "type": "single-choice", "answerOptions": [ { "text": "现行汇率", "rationale": "资产负债表日采用的汇率被称为现行汇率，它用于将外币货币性项目和某些非货币性项目折算为记账本位币。", "isCorrect": true }, { "text": "历史汇率", "rationale": "历史汇率是交易发生日的汇率，用于折算某些非货币性项目。", "isCorrect": false }, { "text": "即期汇率", "rationale": "即期汇率是当前即时生效的汇率，资产负债表日的即期汇率通常也指现行汇率，但“现行汇率”是更准确的术语，特指资产负债表日的汇率。", "isCorrect": false }, { "text": "远期汇率", "rationale": "远期汇率是未来某个日期交割的汇率，不用于资产负债表日期的折算。", "isCorrect": false } ] }, { "question": "属于已实现汇兑损益的是( )。", "hint": "已实现损益是指通过实际经济活动（如结算、兑换）而产生的损益。", "type": "single-choice", "answerOptions": [ { "text": "交易损益", "rationale": "交易损益通常是指以外币计价的交易（如应收、应付账款）在结算时因汇率变动而产生的损益，这属于已实现汇兑损益。", "isCorrect": true }, { "text": "调整损益", "rationale": "调整损益通常指未实现损益的调整。", "isCorrect": false }, { "text": "换算损益", "rationale": "换算损益通常是指外币报表折算产生的损益，属于未实现损益。", "isCorrect": false }, { "text": "折算损益", "rationale": "折算损益是外币报表折算差额，属于未实现汇兑损益。", "isCorrect": false } ] }, { "question": "企业在资产负债表日将所有外币货币性账户按期末即期汇率进行调整时而产生的汇兑损益是( )。", "hint": "这是货币性项目期末重计量产生的损益。", "type": "single-choice", "answerOptions": [ { "text": "交易损益", "rationale": "这是外币货币性项目期末调整产生的，属于未实现汇兑损益的一部分，但会计实务中常统称为汇兑损益或财务费用，选项中“交易损益”通常指实际交易结算时产生的损益，此处更侧重期末重估。", "isCorrect": true }, { "text": "折算损益", "rationale": "折算损益通常指外币报表折算差额，属于未实现汇兑损益。", "isCorrect": false }, { "text": "调整损益", "rationale": "这个词汇表述不明确，但与期末调整相关。", "isCorrect": false }, { "text": "兑换损益", "rationale": "兑换损益是实际货币兑换时产生的损益。", "isCorrect": false } ] }, { "question": "按照两项交易观点,确认的购货成本或销售收入取决于( )的汇率。", "hint": "两项交易观点将外币交易的购销活动和后续的货币结算活动分开处理。", "type": "single-choice", "answerOptions": [ { "text": "交易日", "rationale": "两项交易观点认为，购货成本或销售收入应按交易发生日的即期汇率折算，体现了交易本身的价值。", "isCorrect": true }, { "text": "结算日", "rationale": "结算日的汇率用于计算实际收付的本币金额，并产生汇兑损益，但不影响购货成本或销售收入的初始确认。", "isCorrect": false }, { "text": "决算日", "rationale": "决算日是会计期末，用于调整未结算的外币货币性项目。", "isCorrect": false }, { "text": "成交日", "rationale": "成交日通常指交易日。", "isCorrect": false } ] }, { "question": "对于投入外币资本业务,应当采用交易发生日即期汇率折算。不得采用合同约定汇率和即期汇率的近似汇率折算,外币投入资本与相应的货币性项目的记账本位币金额之间不产生()。", "hint": "投入资本通常不应产生影响损益的汇兑差额。", "type": "single-choice", "answerOptions": [ { "text": "盈余公积", "rationale": "盈余公积是企业利润分配的结果。", "isCorrect": false }, { "text": "资本折算差额", "rationale": "这不属于投入资本的核算范畴。", "isCorrect": false }, { "text": "汇兑损益", "rationale": "外币投入资本与相应的货币性项目的记账本位币金额之间不产生汇兑损益，而是将其差额计入资本公积（外币资本折算差额）。", "isCorrect": true }, { "text": "财务费用", "rationale": "财务费用是影响损益的科目。", "isCorrect": false } ] }, { "question": "企业应将借入的外币按交易发生()的即期汇率折合为记账本位币记账。", "hint": "所有外币交易的初始确认都遵循一个基本原则。", "type": "single-choice", "answerOptions": [ { "text": "当日", "rationale": "外币交易在初始确认时，应采用交易发生日的即期汇率进行折算。", "isCorrect": true }, { "text": "当年", "rationale": "范围过大，不够精确。", "isCorrect": false }, { "text": "年末", "rationale": "年末汇率用于期末调整，而非初始确认。", "isCorrect": false }, { "text": "月末", "rationale": "月末汇率用于月末调整，而非初始确认。", "isCorrect": false } ] }, { "question": "在编制合并报表前,需要对()的外币报表进行折算。", "hint": "合并报表的范围决定了哪些实体需要进行外币报表折算。", "type": "single-choice", "answerOptions": [ { "text": "母公司", "rationale": "母公司通常以其记账本位币编制报表，如果涉及外币交易会进行折算，但通常不是整个报表折算。", "isCorrect": false }, { "text": "子公司", "rationale": "位于境外的子公司，如果其记账本位币与母公司不同，则在编制合并报表前需要对其外币报表进行折算。", "isCorrect": true }, { "text": "关联方", "rationale": "关联方可能不属于合并范围，其报表通常不需折算用于合并。", "isCorrect": false }, { "text": "债权方", "rationale": "债权方是外部实体，不涉及合并报表编制中的报表折算。", "isCorrect": false } ] }, { "question": "在采用流动与非流动项目法时,对于非流动资产应按( )进行折算。", "hint": "流动与非流动项目法是外币报表折算的一种方法，其特点是根据项目的流动性来选择汇率。", "type": "single-choice", "answerOptions": [ { "text": "现行汇率", "rationale": "在流动与非流动项目法下，非流动资产通常按历史汇率折算，而流动资产按现行汇率折算。", "isCorrect": false }, { "text": "历史汇率", "rationale": "流动与非流动项目法下，非流动资产按其取得时的历史汇率折算。", "isCorrect": true }, { "text": "即期汇率", "rationale": "即期汇率通常指交易发生日或资产负债表日的汇率。", "isCorrect": false }, { "text": "远期汇率", "rationale": "远期汇率不用于报表折算。", "isCorrect": false } ] }, { "question": "美国财务会计准则委员会在第6号财务会计准则公告中,将( )确立为外币报表折算的唯一公认原则。", "hint": "了解不同国家或地区在外币报表折算方面采用的准则和方法。", "type": "single-choice", "answerOptions": [ { "text": "流动与非流动项目法", "rationale": "此方法在特定时期被使用，但并非最终确立的唯一公认原则。", "isCorrect": false }, { "text": "货币与非货币项目法", "rationale": "此方法也曾被使用，但非最终公认原则。", "isCorrect": false }, { "text": "现行汇率法", "rationale": "现行汇率法强调所有报表项目都按资产负债表日的现行汇率折算，但美国最终确立的不是这种方法。", "isCorrect": false }, { "text": "时态法", "rationale": "美国财务会计准则委员会在FAS 52中确立了时态法（Temporal Method），作为外币报表折算的唯一公认原则，后来被ASC 830取代，但原则相似。", "isCorrect": true } ] }, { "question": "按照两项交易观点,我国普遍采用的方法是将汇率变动的影响确认为( )。", "hint": "两项交易观点区分了交易本身和货币结算的汇率变动影响。", "type": "single-choice", "answerOptions": [ { "text": "收入调整", "rationale": "收入调整通常在单一交易观点下发生。", "isCorrect": false }, { "text": "权益调整", "rationale": "权益调整通常是外币报表折算差额的处理。", "isCorrect": false }, { "text": "已实现损益", "rationale": "我国在两项交易观点下，将外币交易的汇率变动影响确认为已实现汇兑损益（计入财务费用）。", "isCorrect": true }, { "text": "未实现损益", "rationale": "未实现损益通常是期末重估或报表折算产生的。", "isCorrect": false } ] }, { "question": "以下属于外币非货币性项目的是()。", "hint": "非货币性项目是指在未来不涉及固定或可确定数量货币收付的项目。", "type": "single-choice", "answerOptions": [ { "text": "应收账款", "rationale": "应收账款未来会收到固定金额的货币，是货币性项目。", "isCorrect": false }, { "text": "长期股权投资", "rationale": "长期股权投资的未来收益和价值取决于被投资方业绩，不涉及固定数量货币收付，是非货币性项目。", "isCorrect": true }, { "text": "长期应收款", "rationale": "长期应收款未来会收到固定金额的货币，是货币性项目。", "isCorrect": false }, { "text": "长期借款", "rationale": "长期借款未来会支付固定金额的货币，是货币性项目。", "isCorrect": false } ] }, { "question": "一般情况下,利润表中的收入和费用项目采用()折算。", "hint": "利润表项目反映的是一段期间内的活动。", "type": "single-choice", "answerOptions": [ { "text": "交易发生日的即期汇率", "rationale": "理论上，利润表中的收入和费用应按交易发生日的即期汇率折算，但实务中可能采用平均汇率或近似汇率。", "isCorrect": false }, { "text": "资产负债表日的即期汇率", "rationale": "资产负债表日的即期汇率用于资产负债表项目，而非利润表项目。", "isCorrect": false }, { "text": "平均汇率", "rationale": "为了简化核算，利润表中的收入和费用项目通常采用当期平均汇率折算。", "isCorrect": true }, { "text": "历史汇率", "rationale": "历史汇率用于某些特定非货币性项目。", "isCorrect": false } ] }, { "question": "在我国,外币报表折算差额在合并资产负债表中作为( )列示。", "hint": "外币报表折算差额不影响当期损益，而是直接影响所有者权益。", "type": "single-choice", "answerOptions": [ { "text": "资产", "rationale": "外币报表折算差额不是资产。", "isCorrect": false }, { "text": "负债", "rationale": "外币报表折算差额不是负债。", "isCorrect": false }, { "text": "所有者权益", "rationale": "外币报表折算差额作为所有者权益的单独项目列示，如“外币报表折算差额”或“其他综合收益”。", "isCorrect": true }, { "text": "附注干", "rationale": "附注是补充信息，不是报表主体的列示项目。", "isCorrect": false } ] }, { "question": "以公允价值计量且其变动计入当期损益的外币非货币性项目,折算后的记账本位币金额与原记账本位币金额的差额,作为()处理。", "hint": "这类项目本身公允价值变动就计入损益。", "type": "single-choice", "answerOptions": [ { "text": "资本公积", "rationale": "资本公积通常是与所有者权益相关的调整，不涉及这类公允价值变动。", "isCorrect": false }, { "text": "财务费用", "rationale": "财务费用通常是利息或汇兑损益，这里是公允价值变动。", "isCorrect": false }, { "text": "递延汇兑损益", "rationale": "递延汇兑损益通常是某些特定交易（如套期保值）产生的。", "isCorrect": false }, { "text": "公允价值变动损益", "rationale": "这类外币非货币性项目的汇率变动和公允价值变动均计入“公允价值变动损益”，最终影响当期损益。", "isCorrect": true } ] }, { "question": "A公司以人民币为记账本位币,对外币交易采用交易日的即期汇率折算。2×23年6月1日,以人民币购汇100000美元,当日银行的美元买入价为1美元=6.50元人民币,中间价为1美元=6.60元人民币,卖出价为1美元=6.70元人民币。将人民币兑换成外币时所产生的汇兑收益是()。", "hint": "购汇时，公司需要支付人民币，应使用银行的卖出价。", "type": "single-choice", "answerOptions": [ { "text": "-10000元人民币", "rationale": "购汇时，公司以人民币购买美元，采用银行的卖出价。实际支出人民币 = 100,000美元 × 6.70元/美元 = 670,000元。按中间价折算，应支出人民币 = 100,000美元 × 6.60元/美元 = 660,000元。汇兑损益 = 实际支出 - 理论支出 = 670,000 - 660,000 = 10,000元（损失）。所以汇兑收益为-10000元。", "isCorrect": true }, { "text": "20000美元", "rationale": "这是美元金额，且计算不准确。", "isCorrect": false }, { "text": "30000美元", "rationale": "这是美元金额，且计算不准确。", "isCorrect": false }, { "text": "-10000美元", "rationale": "汇兑损益应以记账本位币（人民币）计量。", "isCorrect": false } ] }, { "question": "不论采用流动项目与非流动项目法,还是采用货币性与非货币性项目法折算外币报表,折算后的数值都无差异的是()。", "hint": "不同折算方法对某些特定项目的处理是一致的。", "type": "single-choice", "answerOptions": [ { "text": "长期借款", "rationale": "长期借款是货币性项目，在这两种方法下通常都按现行汇率折算，因此折算结果一致。", "isCorrect": true }, { "text": "应收账款", "rationale": "应收账款是货币性项目，在这两种方法下通常都按现行汇率折算，因此折算结果一致。", "isCorrect": false }, { "text": "固定资产", "rationale": "固定资产是非货币性项目。在流动与非流动项目法下按历史汇率折算；在货币性与非货币性项目法下按历史汇率或公允价值对应的现行汇率折算，因此可能存在差异。", "isCorrect": false }, { "text": "营业收入", "rationale": "营业收入是利润表项目，在这两种方法下通常都按平均汇率或交易日汇率折算，结果可能一致，但不是必然的差异项目。", "isCorrect": false } ] }, { "question": "按照我国外汇管理条例规定,下列项目中属于外汇的项目有()。", "hint": "外汇的定义涵盖了多种形式的外国货币和以外币表示的资产。", "type": "multi-choice", "answerOptions": [ { "text": "外国货币", "rationale": "外国货币是外汇最基本的组成部分。", "isCorrect": true }, { "text": "外币有价证券", "rationale": "外币有价证券（如股票、债券）属于外汇。", "isCorrect": true }, { "text": "外汇收支凭证", "rationale": "外汇收支凭证是外汇管理的文件，本身不是外汇。", "isCorrect": false }, { "text": "外国纸币", "rationale": "外国纸币是外国货币的一种形式。", "isCorrect": true }, { "text": "外国铸币", "rationale": "外国铸币是外国货币的一种形式。", "isCorrect": true } ] }, { "question": "下列项目中属于外币业务类型的有( )。", "hint": "外币业务包括所有涉及外币的经济活动。", "type": "multi-choice", "answerOptions": [ { "text": "外币兑换", "rationale": "外币兑换是典型的外币业务。", "isCorrect": true }, { "text": "外币信贷", "rationale": "以外币进行的借贷业务。", "isCorrect": true }, { "text": "外币标价", "rationale": "以非记账本位币标价的商品或劳务。", "isCorrect": false }, { "text": "外币交易", "rationale": "以非记账本位币进行的一切交易，是广义的外币业务。", "isCorrect": true }, { "text": "外币折算", "rationale": "外币折算是会计处理方法，不是业务类型。", "isCorrect": false } ] }, { "question": "外汇汇率的标价方法有( )。", "hint": "汇率标价方法分为直接标价和间接标价。", "type": "multi-choice", "answerOptions": [ { "text": "直接标价法", "rationale": "直接标价法是一种常见的汇率标价方法。", "isCorrect": true }, { "text": "现行汇率法", "rationale": "现行汇率法是外币报表折算方法，不是汇率标价方法。", "isCorrect": false }, { "text": "历史汇率法", "rationale": "历史汇率法是外币报表折算方法，不是汇率标价方法。", "isCorrect": false }, { "text": "间接标价法", "rationale": "间接标价法是另一种常见的汇率标价方法。", "isCorrect": true }, { "text": "时态法", "rationale": "时态法是外币报表折算方法，不是汇率标价方法。", "isCorrect": false } ] }, { "question": "下列项目中属于经常性汇兑损益的有( )。", "hint": "经常性汇兑损益是日常经营活动中产生的。", "type": "multi-choice", "answerOptions": [ { "text": "交易损益", "rationale": "外币交易在结算时产生的损益，属于经常性汇兑损益。", "isCorrect": true }, { "text": "兑换损益", "rationale": "外币兑换时产生的损益，属于经常性汇兑损益。", "isCorrect": true }, { "text": "调整损益", "rationale": "外币货币性项目期末调整产生的损益，属于经常性汇兑损益。", "isCorrect": true }, { "text": "折算损益", "rationale": "外币报表折算差额，属于非经常性汇兑损益，计入其他综合收益。", "isCorrect": false }, { "text": "核算损益", "rationale": "核算损益不是一个标准的会计科目或概念。", "isCorrect": false } ] }, { "question": "企业的外币货币性项目有( )。", "hint": "货币性项目是指未来会收到或支付固定或可确定数量货币的项目。", "type": "multi-choice", "answerOptions": [ { "text": "外币现金", "rationale": "现金是典型的货币性项目。", "isCorrect": true }, { "text": "外币银行存款", "rationale": "银行存款是典型的货币性项目。", "isCorrect": true }, { "text": "外币债权", "rationale": "如应收账款、应收票据等，未来会收到固定金额的外币，是货币性项目。", "isCorrect": true }, { "text": "外币债务人员", "rationale": "如应付账款、应付票据等，未来会支付固定金额的外币，是货币性项目。", "isCorrect": true }, { "text": "存货", "rationale": "存货未来出售的价格不固定，是非货币性项目。", "isCorrect": false } ] }, { "question": "对外币报表进行折算所采用的汇率有()。", "hint": "根据不同报表项目和折算方法，会选用不同的汇率。", "type": "multi-choice", "answerOptions": [ { "text": "现行汇率", "rationale": "资产负债表日的汇率，常用于货币性项目和部分非货币性项目。", "isCorrect": true }, { "text": "平均汇率", "rationale": "常用于利润表项目。", "isCorrect": true }, { "text": "历史汇率", "rationale": "交易发生时的汇率，用于某些非货币性项目。", "isCorrect": true }, { "text": "远期汇率", "rationale": "远期汇率不用于报表折算。", "isCorrect": false }, { "text": "浮动汇率", "rationale": "浮动汇率是汇率制度的一种，不是具体的折算汇率。", "isCorrect": false } ] }, { "question": "目前世界各国对外币报表进行折算的方法通常有(0)。", "hint": "主要的外币报表折算方法不止一种。", "type": "multi-choice", "answerOptions": [ { "text": "平均汇率法", "rationale": "平均汇率法是用于折算利润表项目，不是单一的折算方法。", "isCorrect": false }, { "text": "现行汇率法", "rationale": "现行汇率法是常见的折算方法。", "isCorrect": true }, { "text": "历史汇率法", "rationale": "历史汇率法通常作为其他折算方法的一部分，而不是独立的方法。", "isCorrect": false }, { "text": "时态法", "rationale": "时态法是常见的折算方法，特别是在美国。", "isCorrect": true }, { "text": "货币与非货币项目法", "rationale": "货币性与非货币性项目法是常见的折算方法。", "isCorrect": true } ] }, { "question": "在流动与非流动项目法下,下列项目中属于流动项目的有( )。", "hint": "流动项目是预计在一年或一个经营周期内变现或消耗的资产和清偿的负债。", "type": "multi-choice", "answerOptions": [ { "text": "库存现金", "rationale": "库存现金是流动资产。", "isCorrect": true }, { "text": "银行存款T", "rationale": "银行存款是流动资产。", "isCorrect": true }, { "text": "应收账款", "rationale": "应收账款是流动资产。", "isCorrect": true }, { "text": "存货", "rationale": "存货是流动资产。", "isCorrect": true }, { "text": "短期借款", "rationale": "短期借款是流动负债。", "isCorrect": true } ] }, { "question": "在流动与非流动项目法下,下列项目中属于非流动项目的有()。", "hint": "非流动项目是流动项目之外的资产和负债。", "type": "multi-choice", "answerOptions": [ { "text": "长期股权投资", "rationale": "长期股权投资是非流动资产。", "isCorrect": true }, { "text": "长期借款", "rationale": "长期借款是非流动负债。", "isCorrect": true }, { "text": "实收资本", "rationale": "实收资本是所有者权益，属于非流动性质。", "isCorrect": true }, { "text": "存货", "rationale": "存货是流动资产。", "isCorrect": false }, { "text": "固定资产", "rationale": "固定资产是非流动资产。", "isCorrect": true } ] }, { "question": "在货币与非货币项目法下,下列项目中属于货币性项目的有()。", "hint": "货币性项目是指那些未来能够收到或支付固定数量货币的资产和负债。", "type": "multi-choice", "answerOptions": [ { "text": "银行存款", "rationale": "银行存款是典型的货币性资产。", "isCorrect": true }, { "text": "应收票据", "rationale": "应收票据是货币性债权。", "isCorrect": true }, { "text": "长期借款", "rationale": "长期借款是货币性债务。", "isCorrect": true }, { "text": "应付账款", "rationale": "应付账款是货币性债务。", "isCorrect": true }, { "text": "存货", "rationale": "存货是非货币性项目。", "isCorrect": false } ] }, { "question": "采用外币统账制进行外币核算,将外币折算为记账本位币时,通常可以选用的方法有( )。", "hint": "外币统账制下，初始确认和期末调整可采用不同方法。", "type": "multi-choice", "answerOptions": [ { "text": "当日汇率法", "rationale": "交易发生当日的汇率。", "isCorrect": true }, { "text": "期末汇率法", "rationale": "资产负债表日用于调整货币性项目。", "isCorrect": true }, { "text": "期初汇率法", "rationale": "期初汇率通常不用于当期外币折算。", "isCorrect": false }, { "text": "平均汇率法", "rationale": "用于利润表项目或近似汇率。", "isCorrect": true }, { "text": "历史汇率法", "rationale": "用于非货币性项目的初始确认。", "isCorrect": false } ] }, { "question": "以下报表项目中,采用发生时的即期汇率折算的有( )。", "hint": "发生时的即期汇率主要用于权益类项目的初始确认。", "type": "multi-choice", "answerOptions": [ { "text": "实收资本", "rationale": "实收资本在投入时按发生日即期汇率折算。", "isCorrect": true }, { "text": "股本", "rationale": "股本在发行时按发生日即期汇率折算。", "isCorrect": true }, { "text": "资本公积", "rationale": "与投入资本相关的资本公积按发生日即期汇率折算。", "isCorrect": true }, { "text": "盈余公积", "rationale": "盈余公积是利润分配产生，其折算与利润表的折算相关，而非发生日即期汇率。", "isCorrect": false }, { "text": "未分配利润", "rationale": "未分配利润是累积的损益，其折算与利润表的折算相关，而非发生日即期汇率。", "isCorrect": false } ] }, { "question": "在两项交易观点中,汇兑损益可以记入的会计科目有( )。", "hint": "两项交易观点下，汇兑损益通常计入损益类科目或特定调整科目。", "type": "multi-choice", "answerOptions": [ { "text": "“资本公积”", "rationale": "某些特殊情况下（如外币投入资本的折算差额）会计入资本公积，但不是典型的汇兑损益。", "isCorrect": true }, { "text": "“主营业务收入”", "rationale": "汇兑损益不计入主营业务收入。", "isCorrect": false }, { "text": "“财务费用”", "rationale": "日常外币交易产生的汇兑损益通常计入财务费用。", "isCorrect": true }, { "text": "“存货”", "rationale": "汇兑损益不计入存货。", "isCorrect": false }, { "text": "“递延汇兑损益”", "rationale": "某些套期保值等业务会产生递延汇兑损益。", "isCorrect": true } ] }, { "question": "单一交易观点下,在资产负债表日,应对( )账户进行调整。", "hint": "单一交易观点将外币交易作为一个整体，不区分购销和结算。", "type": "multi-choice", "answerOptions": [ { "text": "“汇兑损益”", "rationale": "单一交易观点下，汇兑损益通常不单独列示，而是调整购销成本或收入。", "isCorrect": false }, { "text": "收入类", "rationale": "如果涉及外币销售，其收入可能需要调整。", "isCorrect": true }, { "text": "资产类", "rationale": "外币计价的资产可能需要调整。", "isCorrect": true }, { "text": "负债类", "rationale": "外币计价的负债可能需要调整。", "isCorrect": true }, { "text": "成本类", "rationale": "如果涉及外币采购，其成本可能需要调整。", "isCorrect": false } ] }, { "question": "会计期末外币项目余额调整时,汇率变动的影响可能记入的会计科目有( )。", "hint": "期末调整可能影响多个科目，包括损益和资产价值。", "type": "multi-choice", "answerOptions": [ { "text": "“财务费用”", "rationale": "外币货币性项目期末重估产生的汇兑损益计入财务费用。", "isCorrect": true }, { "text": "“公允价值变动损益”", "rationale": "以公允价值计量且其变动计入当期损益的外币非货币性项目，其汇率变动影响计入此科目。", "isCorrect": true }, { "text": "“资产减值损失”", "rationale": "外币资产期末如果发生减值，可能与汇率变动间接相关，但不是直接的汇兑调整科目。", "isCorrect": true }, { "text": "“固定资产”", "rationale": "固定资产是非货币性项目，通常按历史成本计量，不随汇率波动而调整原值。", "isCorrect": false }, { "text": "“无形资产”", "rationale": "无形资产是非货币性项目，通常按历史成本计量，不随汇率波动而调整原值。", "isCorrect": false } ] }, { "question": "下列交易中,属于外币交易的有( )。", "hint": "外币交易的定义是使用外币计价或结算的交易。", "type": "multi-choice", "answerOptions": [ { "text": "借出外币资金", "rationale": "以外币借出资金是外币交易。", "isCorrect": true }, { "text": "买入以外币计价的商品或劳务", "rationale": "以外币计价的购买是外币交易。", "isCorrect": true }, { "text": "向国外销售以记账本位币计价和结算的商品", "rationale": "以记账本位币计价和结算的交易不属于外币交易。", "isCorrect": false }, { "text": "借入外币资金", "rationale": "以外币借入资金是外币交易。", "isCorrect": true }, { "text": "向国外子公司员工支付薪酬", "rationale": "如果以当地外币支付，则属于外币交易。", "isCorrect": true } ] }, { "question": "下列各项关于企业选择记账本位币的表述中,正确的有( )。", "hint": "记账本位币的选择原则和其特性。", "type": "multi-choice", "answerOptions": [ { "text": "该货币主要影响商品和劳务的销售价格,通常以该货币进行商品和劳务的计价和结算", "rationale": "主要影响销售价格的货币是选择记账本位币的重要考虑因素。", "isCorrect": true }, { "text": "该货币主要影响商品和劳务所需人工、材料和其他费用,通常以该货币进行计价和结算", "rationale": "主要影响成本的货币也是选择记账本位币的重要考虑因素。", "isCorrect": true }, { "text": "融资活动获得的货币以及保存从经营活动中收取款项所使用的货币", "rationale": "融资和经营活动中使用的货币也是重要考量。", "isCorrect": true }, { "text": "企业记账本位币一经确定,不得更改", "rationale": "记账本位币一经确定，不得随意变更，但当主要经济环境发生重大变化时可以变更。", "isCorrect": false }, { "text": "如果境外经营与企业的交易占境外经营活动的比例较高,那么境外经营应当选择与企业记账本位币相同的货币作为记账本位币", "rationale": "如果境外经营是企业经营的组成部分，通常应采用与企业相同的记账本位币。", "isCorrect": true } ] }, { "question": "根据我国《企业会计准则第19号 外币折算》的有关规定,企业必须以人民币作为记账本位币。", "hint": "我国会计准则允许企业根据自身情况选择记账本位币。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "我国会计准则规定企业可以根据其主要经济环境选择记账本位币，不强制规定必须是人民币。", "isCorrect": false }, { "text": "错误", "rationale": "我国企业会计准则允许企业根据其经营所处的主要经济环境，选择一种货币作为记账本位币。", "isCorrect": true } ] }, { "question": "汇率是将一国货币换算成另一国货币的比率。", "hint": "这是汇率的基本定义。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "汇率是两种不同货币之间的兑换比率。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合汇率的定义。", "isCorrect": false } ] }, { "question": "外币交易应当在初始确认时,采用交易发生日的即期汇率将外币金额折算为记账本位币,也可以采用按照系统合理的方法确定的,与交易日即期汇率近似汇率折算。", "hint": "外币交易初始确认的汇率选择。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "外币交易初始确认的原则是采用交易发生日即期汇率，或采用近似汇率。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合外币交易初始确认的会计准则规定。", "isCorrect": false } ] }, { "question": "一般来说,交易损益属于未实现损益。", "hint": "已实现和未实现损益的区别在于是否通过实际结算或消耗来确认。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "交易损益通常是指以外币计价的货币性项目在期末（未结算前）因汇率变动而产生的损益，这部分损益在实际结算前是未实现的。", "isCorrect": false }, { "text": "错误", "rationale": "交易损益通常指外币交易在实际结算时产生的损益，是已实现损益。只有期末未结算外币货币性项目重估产生的损益是未实现损益。", "isCorrect": true } ] }, { "question": "单一交易观点在理论上虽然符合在取得时确认资产价值,但在实务中却不可行。", "hint": "单一交易观点与两项交易观点的特点对比。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "单一交易观点在实务中操作复杂，我国会计准则主要采用两项交易观点。", "isCorrect": false }, { "text": "错误", "rationale": "单一交易观点在理论上是可行的，只是在实务操作中存在困难，但并非不可行。", "isCorrect": true } ] }, { "question": "在两项交易观点下,购货成本与销售收入的确定,与交易日的汇率无关。", "hint": "两项交易观点下，交易本身价值的确认时点。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "两项交易观点下，购货成本和销售收入在交易发生日就已确定，并按交易日的汇率折算，因此与交易日汇率直接相关。", "isCorrect": false }, { "text": "错误", "rationale": "在两项交易观点下，购货成本和销售收入是按照交易发生日的即期汇率折算的，因此与交易日的汇率是相关的。", "isCorrect": true } ] }, { "question": "在外币报表折算中,只需处理好对外币报表中的各个项目选择什么汇率进行折算的问题。", "hint": "外币报表折算不仅仅是汇率选择，还涉及差额的处理和报表列报。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "外币报表折算不仅涉及汇率选择，还包括折算差额的处理和报表的列报等问题。", "isCorrect": false }, { "text": "错误", "rationale": "外币报表折算还包括对折算差额的处理、折算方法的选择、折算信息的披露等复杂问题。", "isCorrect": true } ] }, { "question": "现行汇率法假设所有的外币资产都将受汇率变动的影响,这与实际情况是不符的。", "hint": "现行汇率法是一种理论上较为简化，但实践中可能存在的局限性。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "现行汇率法将所有资产负债都按期末汇率折算，这确实与某些非货币性项目价值不受汇率变动直接影响的实际情况不符。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合现行汇率法存在的局限性。", "isCorrect": false } ] }, { "question": "采用时态法,对于存货项目,如果在子公司报表上以历史成本计价,则按历史汇率折算;如果在子公司报表上以现行成本计价,则按现行汇率折算。对于所有者权益项目也是这样。", "hint": "时态法（或货币性与非货币性项目法）的特点是根据项目的计量属性选择汇率。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "时态法（或货币性与非货币性项目法）下，非货币性项目按历史成本计量时按历史汇率折算，按现行成本计量时按现行汇率折算。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合时态法对外币报表项目折算的原则。", "isCorrect": false } ] }, { "question": "外币报表折算差额,是指在外币报表折算时,由于不同项目所采用的汇率不同而产生的差额,它是一种未实现汇兑损益。", "hint": "外币报表折算差额的性质。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "外币报表折算差额是由于不同项目采用不同汇率折算以及报表折算本身产生的，且在这些项目未实际处置前是未实现的。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合外币报表折算差额的定义和性质。", "isCorrect": false } ] }, { "question": "我国外币财务报表的折算实质上采用的是现行汇率法。", "hint": "我国外币财务报表的折算方法是混合性的，并非纯粹的现行汇率法。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "我国外币财务报表的折算采用的是一种混合法，即资产和负债类项目采用现行汇率，所有者权益类项目采用历史汇率或发生时汇率，利润表项目采用平均汇率或交易发生日即期汇率。因此，并非实质上采用现行汇率法。", "isCorrect": false }, { "text": "错误", "rationale": "我国外币财务报表的折算方法是多种方法结合的混合法，并非纯粹的现行汇率法。", "isCorrect": true } ] }, { "question": "外币折算损益的大小,与所选用的折算方法无关。", "hint": "不同的折算方法，对损益的影响可能不同。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "不同的折算方法，由于对资产、负债、收入、费用等项目的折算汇率选择不同，会导致折算损益的大小不同。", "isCorrect": false }, { "text": "错误", "rationale": "外币折算损益的大小与所选用的折算方法是密切相关的，不同的折算方法会产生不同的折算结果。", "isCorrect": true } ] }, { "question": "企业经营所处的主要经济环境发生重大变化时,可以变更企业的记账本位币。”", "hint": "记账本位币的变更条件。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "记账本位币一经确定，不得随意变更，但当主要经济环境发生重大变化时，可以变更。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合记账本位币变更的会计准则规定。", "isCorrect": false } ] }, { "question": "以历史成本计量的外币非货币性项目,应采用资产负债表日即期汇率折算。", "hint": "历史成本计量的非货币性项目通常不随汇率波动而重估。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "以历史成本计量的外币非货币性项目（如固定资产、无形资产）在资产负债表日不应重新折算，仍保持其历史成本按历史汇率折算后的金额。", "isCorrect": false }, { "text": "错误", "rationale": "以历史成本计量的外币非货币性项目应采用交易发生日的即期汇率折算，在资产负债表日不进行调整。", "isCorrect": true } ] }, { "question": "在单一交易观点下,销售方的外汇交易损益作为销售收入调整处理。", "hint": "单一交易观点强调交易的整体性。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "单一交易观点认为汇率变动是商品价格的一部分，因此将汇兑损益调整销售收入或购货成本。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合单一交易观点对外汇交易损益的处理原则。", "isCorrect": false } ] }, { "question": "在两项交易观点中,在资产负债表日和账款结算日由于汇率变动而产生的外币折算差额,应作为汇兑损益处理,不再调整销售收入或购货成本。", "hint": "两项交易观点将购销活动和结算活动分开处理。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "两项交易观点将购销和结算视为两项独立交易，因此汇率变动产生的差额作为汇兑损益计入当期损益，不调整销售收入或购货成本。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合两项交易观点对外汇交易损益的处理原则。", "isCorrect": false } ] }, { "question": "只有以人民币以外的币种进行的交易才能称为外币交易。", "hint": "外币交易的定义是相对于记账本位币而言的。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "外币交易是指企业以记账本位币以外的货币进行的交易。因此，如果企业的记账本位币是人民币，那么所有以人民币以外的币种进行的交易都属于外币交易。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合外币交易的定义。", "isCorrect": false } ] } ]; // Helper function to check if a question is multi-choice const isMultiChoiceQuestion = (question) => { return question.type === 'multi-choice'; }; // Helper function to compare two arrays for equality (order-agnostic) const arraysEqual = (a, b) => { if (a === null || b === null) return false; // Handle nulls for selectedAnswers if (a.length !== b.length) return false; const sortedA = [...a].sort(); const sortedB = [...b].sort(); for (let i = 0; i < sortedA.length; i++) { if (sortedA[i] !== sortedB[i]) return false; } return true; }; const QuestionCard = ({ questionData, onAnswerSelected, onConfirmAnswer, selectedAnswers, showRationale, isAnswerChecked }) => { const isMulti = isMultiChoiceQuestion(questionData); const handleOptionChange = (optionText, checked) => { if (isMulti) { onAnswerSelected(prev => { if (checked) { return [...prev, optionText]; } else { return prev.filter(item => item !== optionText); } }); } else { onAnswerSelected(optionText); } }; return (

{questionData.question}

提示: {questionData.hint}

{questionData.answerOptions.map((option, index) => { // Determine if this option is selected by the user const isSelectedByUser = isMulti ? selectedAnswers.includes(option.text) : selectedAnswers === option.text; const isCorrectOption = option.isCorrect; let buttonClass = 'bg-blue-50 hover:bg-blue-100 border-blue-200 text-blue-900'; if (isAnswerChecked) { if (isCorrectOption) { // Correct option, always green when checked buttonClass = 'bg-green-100 border-green-500 text-green-800 shadow-md'; } else if (isSelectedByUser && !isCorrectOption) { // User selected this option AND it's incorrect, mark red buttonClass = 'bg-red-100 border-red-500 text-red-800 shadow-md'; } else { // Unselected option that is either incorrect or correct (but user didn't pick it) buttonClass = 'bg-gray-50 border-gray-200 text-gray-700'; } } else if (isSelectedByUser) { // User has selected this but answer not checked yet (pre-submission state) buttonClass = 'bg-blue-200 border-blue-400 text-blue-900 shadow-md'; } return ( ); })}
{isMulti && !isAnswerChecked && (
)}
); }; const ResultsSummary = ({ score, totalQuestions, questions, restartQuiz }) => { return (

测验结果

您的得分是: {score} / {totalQuestions}

{questions.map((q, qIndex) => { const isMulti = isMultiChoiceQuestion(q); const userAnswer = isMulti ? (q.userSelectedOptions?.join(', ') || "未作答") : (q.userSelectedOptions || "未作答"); const correctOptions = q.answerOptions.filter(opt => opt.isCorrect).map(opt => opt.text); const correctAnswerText = correctOptions.join(', '); const isCorrect = q.isAnsweredCorrectly; // Use the stored correctness return (

问题 {qIndex + 1}: {q.question}

您的回答: {userAnswer} {!isCorrect && userAnswer !== "未作答" && ( (错误) )}

正确答案: {correctAnswerText}

解析: {q.answerOptions.find(opt => opt.isCorrect)?.rationale || "无解析"}

); })}
); }; const App = () => { const [currentQuestionIndex, setCurrentQuestionIndex] = useState(0); const [score, setScore] = useState(0); const [showResults, setShowResults] = useState(false); const [questions, setQuestions] = useState([]); const [selectedAnswers, setSelectedAnswers] = useState([]); // Stores selected answers for current question const [isAnswerChecked, setIsAnswerChecked] = useState(false); // True if answer submitted/evaluated const [isShuffled, setIsShuffled] = useState(false); // Memoize the initial questions to avoid re-shuffling on re-renders const initialQuestions = useMemo(() => { return chapter3Questions.map(q => ({ ...q, // We want options to be consistently shuffled for a given question across resets, // but reshuflled when 'resetQuiz' is specifically called for a new quiz instance. // So, shuffle them once here, and then again in resetQuiz if needed. answerOptions: [...q.answerOptions].sort(() => Math.random() - 0.5), userSelectedOptions: null, // Initialize user selected options (null for single, [] for multi) isAnsweredCorrectly: false, // Initialize correctness for each question })); }, []); useEffect(() => { resetQuiz(isShuffled); }, [isShuffled, initialQuestions]); // Depend on isShuffled and initialQuestions const resetQuiz = (shuffle) => { let newQuestions = [...initialQuestions]; if (shuffle) { newQuestions = newQuestions.sort(() => Math.random() - 0.5); } newQuestions = newQuestions.map(q => ({ ...q, userSelectedOptions: isMultiChoiceQuestion(q) ? [] : null, // Reset answers based on type isAnsweredCorrectly: false, answerOptions: [...q.answerOptions].sort(() => Math.random() - 0.5) // Re-shuffle options for a new quiz instance })); setQuestions(newQuestions); setCurrentQuestionIndex(0); setScore(0); setShowResults(false); // Reset selected answers and checked status for the very first question when resetting setSelectedAnswers(isMultiChoiceQuestion(newQuestions[0]) ? [] : null); setIsAnswerChecked(false); }; const currentQuestion = questions[currentQuestionIndex]; const isMulti = currentQuestion ? isMultiChoiceQuestion(currentQuestion) : false; // Handles selection for both single and multi-choice, but does not submit for multi-choice const handleAnswerSelected = (selectedOptionText) => { if (!isMulti) { // For single-choice, this immediately evaluates const isCorrect = currentQuestion.answerOptions.find(opt => opt.text === selectedOptionText)?.isCorrect; const updatedQuestions = [...questions]; updatedQuestions[currentQuestionIndex].userSelectedOptions = selectedOptionText; updatedQuestions[currentQuestionIndex].isAnsweredCorrectly = isCorrect; setQuestions(updatedQuestions); setIsAnswerChecked(true); // Mark as checked if (isCorrect) { setScore(prevScore => prevScore + 1); // Auto-advance if correct setTimeout(() => { handleNextClick(true); // Pass true to force advance }, 1500); } } else { // For multi-choice, just update the selectedAnswers array setSelectedAnswers(selectedOptionText); } }; // Only called by the "确认答案" button for multi-choice questions const handleConfirmMultiChoiceAnswer = () => { if (!currentQuestion) return; const correctOptions = currentQuestion.answerOptions.filter(opt => opt.isCorrect).map(opt => opt.text); const userCorrect = arraysEqual(selectedAnswers, correctOptions); const updatedQuestions = [...questions]; updatedQuestions[currentQuestionIndex].userSelectedOptions = selectedAnswers; // Store array updatedQuestions[currentQuestionIndex].isAnsweredCorrectly = userCorrect; setQuestions(updatedQuestions); setIsAnswerChecked(true); // Mark as checked if (userCorrect) { setScore(prevScore => prevScore + 1); setTimeout(() => { handleNextClick(true); // Pass true to force advance }, 1500); } }; // Navigates to the previous question const handlePrevClick = () => { if (currentQuestionIndex > 0) { const prevIndex = currentQuestionIndex - 1; setCurrentQuestionIndex(prevIndex); const prevQ = questions[prevIndex]; // Restore selection for the previous question setSelectedAnswers(prevQ.userSelectedOptions || (isMultiChoiceQuestion(prevQ) ? [] : null)); // Show rationale if the previous question was answered const wasPreviouslyAnswered = (Array.isArray(prevQ.userSelectedOptions) && prevQ.userSelectedOptions.length > 0) || (!Array.isArray(prevQ.userSelectedOptions) && prevQ.userSelectedOptions !== undefined && prevQ.userSelectedOptions !== null); setIsAnswerChecked(wasPreviouslyAnswered); } }; // Navigates to the next question const handleNextClick = (forceAdvance = false) => { // Condition to allow moving forward from the *current* question: // - `forceAdvance` is true when auto-advancing after a correct answer (single-choice or multi-choice). // - `isAnswerChecked` is true when the current question's answer has been submitted (incorrect, or multi-choice manual confirm). if (forceAdvance || isAnswerChecked) { const nextIndex = currentQuestionIndex + 1; if (nextIndex < questions.length) { setCurrentQuestionIndex(nextIndex); const nextQ = questions[nextIndex]; // Determine if the *new* question has a stored answer (meaning it was visited before) const hasStoredAnswer = (Array.isArray(nextQ.userSelectedOptions) && nextQ.userSelectedOptions.length > 0) || (!Array.isArray(nextQ.userSelectedOptions) && nextQ.userSelectedOptions !== undefined && nextQ.userSelectedOptions !== null); // Set selection for the new question: restore if answered, otherwise clear if (hasStoredAnswer) { setSelectedAnswers(nextQ.userSelectedOptions); } else { setSelectedAnswers(isMultiChoiceQuestion(nextQ) ? [] : null); // Clear for new, unvisited questions } // Set isAnswerChecked for the new question: true if previously answered, false otherwise setIsAnswerChecked(hasStoredAnswer); } else { setShowResults(true); // All questions completed } } }; const toggleShuffle = () => { setIsShuffled(prev => !prev); }; if (questions.length === 0) { return
加载中...
; } return (
{showResults ? ( resetQuiz(isShuffled)} /> ) : (

第三章 外币业务会计刷题

问题 {currentQuestionIndex + 1} / {questions.length}

)}
); }; export default App;