【判断题】【消耗次数：1】
企业对境外经营财务报表进行折算时，资产负债表各项目均采用资产负债表日的即期汇率折算，利润表各项目均采用交易发生日的即期汇率或与交易发生日即期汇率近似的汇率折算。（ ）
①
正确
②
错误
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相关题目
【判断题】
企业对境外经营财务报表进行折算时，资产负债表各项目均采用资产负债表日的即期汇率折算，利润表各项目均采用交易发生日的即期汇率或与交易发生日即期汇率近似的汇率折算。（）
①
正确
②
错误
【多选题】
假如某企业某期末在外币资产负债表中对“固定资产”项目进行折算时采用了期末即期汇率作为折算汇率，则该企业采用的外币报表折算方法不可能是（ ）。
①
流动与非流动项目法
②
货币与非货币项目法
③
现行汇率法
④
时态法
【多选题】
根据我国现行会计准则，外币报表折算时，我国采用现行汇率法。下列项目中需要采用资产负债表日即期汇率进行折算的有（ ）。
①
存货
②
应收账款
③
无形资产
④
短期借款
【多选题】
小企业对外币财务报表进行折算时，对外币资产负债表、利润表和现金流量表的所有项目进行折算采用的汇率不包括（ ）。
①
资产负债表日的即期汇率
②
交易发生日的即期汇率
③
与交易发生日即期汇率近似的汇率
④
可以自由选择
随机题目
【单选题】
28. ____for a long time, the fields are all dried up.
①
There has been no rain
②
Having no rain
③
There having been no rain
④
There being no rain
【单选题】
1.The authors purpose of writing
①
To point out the disadvantages of having only one child.
②
To display the disadvantages of having only one child.
③
To raise a controversial problem with its probable causes and effects
【单选题】
6.The stepmother was advised against ______ between her own son and the stepdaughter.
①
love
②
favor
③
favorite
④
favoritism
【单选题】
30.This house will probably come on the ____next month.
①
fair
②
market
③
shop
④
store
【单选题】
29.____me most was that the young boy who had lost both arms in an accident could handle a pen with his feet.
①
That amazed
②
It amazed
③
Which amazed
④
What amazed
【单选题】
26. Which of the following is INCORRECT?
①
Another two girls
②
Few words
③
This work
④
A bit of flowers
【单选题】
2.Should any critical issue _______ the negotiation with foreign company, immediately report to the manager for advice.
①
arise from
②
interact
③
ensure
④
. make
【单选题】
3.It is impossible for a man like him to bear the ______ of being suspected as a thief.
①
fame
②
stigma
③
reputation
④
mark
【单选题】
7.Children learn how to______ with others by playing with their friends.
①
interact
②
talk
③
involve
④
. absorb
【单选题】
27.The city council is planning a huge road-building programme to ease congestion. The underlined part means _____.
①
calm
②
relieve
③
comfort
④
still