【单选题】【消耗次数：1】
在对外币报表折算时，不应当按照资产负债表日的即期汇率折算的项目是（ ）。
①
资本公积
②
长期股权投资
③
长期借款
④
固定资产
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相关题目
【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
【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
【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】
Haven’t seen you for ages! What are you busy doing now?____________
①
I hate the weather here.
②
My hair is getting a bit longer.
③
I am working part time in a bookshop, you know.
④
Yeah, thanks for coming.
【单选题】
We are planning an outing. _________ Sure.
①
Where are you going?
②
When will you leave?
③
How is everything?
④
Do you want to join us?
【单选题】
It is dangerous to ______ outdated(过时的) ideas and theories.
①
cling to
②
strive for
③
run through
④
resort to
【单选题】
I had my meals ______ when I was ill in bed with a bad cold.
①
to bring
②
bring
③
brought
④
bringing
【单选题】
Don’t make faces in class.____________
①
Excuse me, I am wrong.
②
Certainly, I will.
③
That’s OK.
④
Sorry, I won’t do it again.
【单选题】
He offered to ___ her a hand as the suitcase was too heavy for her to carry.
①
lend
②
help
③
grant
④
loan
【单选题】
Our new house is very ____ for me as I can get to the office in five minutes.
①
adaptable
②
convenient
③
available
④
comfortable
【单选题】
Have you any oranges and apples?____________
①
The oranges are very cheap.
②
You like apples, dont you?
③
Of course, we have some fruits.
④
Yes, madam, on the second shelf over there.
【单选题】
the old couple decided to ____ a boy and a girl though they had three of their own.
①
adapt
②
bring
③
receive
④
adopt
【单选题】
I will count three hundred and not one of you ______ move a bit.
①
is to
②
are to
③
is
④
are