【判断题】【消耗次数:1】
企业记账本位币发生变更的,其比较财务报表应当以变更当日的即期汇率折算所有资产负债表和利润表项目。(  )
参考答案:
复制
纠错
相关题目
【判断题】 企业经批准变更记账本位币的,应当采用变更当日的即期汇率将所有项目折算为变更后的记账本位币,差额记入“其他综合收益”科目。(  )
① 
② 
【判断题】 企业因经营所处的主要经济环境发生重大变化,确需变更记账本位币的,应当采用变更当日的即期汇率将所有项目折算为变更后的记账本位币。(  )
①  正确
②  错误
【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
【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
【判断题】 小企业对外币财务报表进行折算时,应当采用资产负债表日的即期汇率对外币资产负债表、利润表和现金流量表的所有项目进行折算。(  )
① 
② 
【单选题】 企业因经营所处的主要经济环境发生重大变化,确需变更记账本位币的,应当采用什么汇率,将所有项目折算为变更后的记账本位币。
①  当期期末汇率
②  变更当日的即期汇率的近似汇率
③  当期平均汇率
④  变更当日的即期汇率
【判断题】 以历史成本计量的外币非货币性项目,由于已在交易发生日按当日即期汇率折算,资产负债表日不应改变其原记账本位币金额,不产生汇兑差额。( )
①  正确
②  错误
【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
【多选题】 在外币报表折算时,应当按照资产负债表日的即期汇率折算的项目有(  )。
①  货币资金
②  持有至到期投资
③  长期借款
④  应付账款
【多选题】 在对外币报表折算时,应当按照资产负债表日的即期汇率折算的项目有(  )。
①  固定资产
②  长期股权投资
③  长期借款
④  资本公积
随机题目
【单选题】 A: Would you mind if I turned the radio off? B: [填空].
①  Yes, please
②  No, go right ahead
③  Yes, thats all right
④  No, thank you
【单选题】 A: Would you like some wine? B: Yes, just [填空].
①  little
②  very little
③  a little
④  little bit
【单选题】 A: Would you like another cup of tea? B: Ive enough. [填空].
①  I would eat anything
②  Thank you by the way
③  Thank you all the same
④  No, anything will do
【单选题】 A: How far is the airport from here? B: [填空].
①  You can take a taxi
②  Ill fly to Paris
③  Its only six hundred dollars
④  Its about thirty miles
【单选题】 A: Excuse me, how much is the dress? B: Its €100. [填空]
①  Which do you prefer?
②  Oh, no. Thats OK!
③  How do you like it?
④  Would you like to try it on?
【单选题】 A: Bring me the bill, please. B: [填空].
①  You are welcome
②  Ill hurry up
③  Please wait for a moment, sir
④  Be quick
【单选题】 A: We are going to have a housewarming party tonight. Would you like to join us? B: [填空].
①  I have no idea.
②  Im afraid not, because I have to visit my parents
③  No, I cant.
④  Thats all set
【单选题】 A: Excuse me, [填空]? B: Certainly, Walk three blocks along this street, and then turn left. Walk another block, and youll find the cinema across the street. You cant miss it.
①  but will you please tell me where you live
②  but can you help me with the bag
③  but would you tell me how to find the cinema
④  but can you tell me the way to the cinema
【单选题】 A: Please help yourself to the fish. B: [填空].
①  No, I cant
②  Thanks, but I dont like fish
③  Sorry, I cant help
④  Well, fish dont suit for
【单选题】 A: Congratulations!You won the first prize in the English speech contest. B: [填空].
①  Yes, I beat the others
②  Thank you
③  No, no, I didnt do it well
④  Its a pleasure