【单选题】【消耗次数：1】
<imgdata-url="doc/a@64C1EC3EEA4DF633E8F805F3E58A8237.png"data-preview_url_ueditor="doc/a@64C1EC3EEA4DF633E8F805F3E58A8237.png"src="http://121.251.253.213/doc/a@64C1EC3EEA4DF633E8F805F3E58A8237.png/download?time=635997624680243587&token=CF4E2E55F28CEA774D83D73AB9CCD032&filename=png"/>
①
<imgdata-url="doc/a@CD9E3C0AEDBA75C158DE390C2B6821D9.png"data-preview_url_ueditor="doc/a@CD9E3C0AEDBA75C158DE390C2B6821D9.png"src="http://121.251.253.213/doc/a@CD9E3C0AEDBA75C158DE390C2B6821D9.png/download?time=635997625449012937&token=2B0506A7D55F104F3EB18AB1B438E15E&filename=png"/>
②
<imgdata-url="doc/a@A1D843C6B606CAFFF22FD80B5FD689F3.png"data-preview_url_ueditor="doc/a@A1D843C6B606CAFFF22FD80B5FD689F3.png"src="http://121.251.253.213/doc/a@A1D843C6B606CAFFF22FD80B5FD689F3.png/download?time=635997625578805165&token=FDE9A0AD61E747CAFD5D2725C22228BA&filename=png"/>
③
<imgdata-url="doc/a@F74F9887F67CF35CD12FD326A8DF07D7.png"data-preview_url_ueditor="doc/a@F74F9887F67CF35CD12FD326A8DF07D7.png"src="http://121.251.253.213/doc/a@F74F9887F67CF35CD12FD326A8DF07D7.png/download?time=635997625722481418&token=114591636EA36A1A2C9190B8F9009CBF&filename=png"/>
④
<imgdata-url="doc/a@1DD22FD883B6768EC3835E79FCEDA936.png"data-preview_url_ueditor="doc/a@1DD22FD883B6768EC3835E79FCEDA936.png"src="http://121.251.253.213/doc/a@1DD22FD883B6768EC3835E79FCEDA936.png/download?time=635997625829341605&token=00879720FD2F6C88D666C6E45BAAAFAF&filename=png"/>
参考答案：
复制
纠错
相关题目
【单选题】
<imgdata-url="doc/a@CF364D682E7EDC3D6F4E30F2BB4F580C.png"data-preview_url_ueditor="doc/a@CF364D682E7EDC3D6F4E30F2BB4F580C.png"src="http://121.251.253.213/doc/a@CF364D682E7EDC3D6F4E30F2BB4F580C.png/download?time=635997629330923755&token=1279F1B02A815952B66C14C416407130&filename=png"/>
①
<imgdata-url="doc/a@FD3BE4B9A603A28900BA1CE5A4917F8F.png"data-preview_url_ueditor="doc/a@FD3BE4B9A603A28900BA1CE5A4917F8F.png"src="http://121.251.253.213/doc/a@FD3BE4B9A603A28900BA1CE5A4917F8F.png/download?time=635997629504240060&token=541E9A5C2B0C3ED87051C8D3BDF24F82&filename=png"/>
②
<imgdata-url="doc/a@7A41590BEFCFCBE74C6F7E89E7967805.png"data-preview_url_ueditor="doc/a@7A41590BEFCFCBE74C6F7E89E7967805.png"src="http://121.251.253.213/doc/a@7A41590BEFCFCBE74C6F7E89E7967805.png/download?time=635997629627012275&token=B43E29170C3B3757C96EB1A856117760&filename=png"/>
③
<imgdata-url="doc/a@99F8D6DB9EB3FB1C901B53915B0A099D.png"data-preview_url_ueditor="doc/a@99F8D6DB9EB3FB1C901B53915B0A099D.png"src="http://121.251.253.213/doc/a@99F8D6DB9EB3FB1C901B53915B0A099D.png/download?time=635997629743700480&token=080FC0D2FF79A92E265FCC56F38259B3&filename=png"/>
④
<imgdata-url="doc/a@827C3797B683CCCEE410F2ACE266DAAE.png"data-preview_url_ueditor="doc/a@827C3797B683CCCEE410F2ACE266DAAE.png"src="http://121.251.253.213/doc/a@827C3797B683CCCEE410F2ACE266DAAE.png/download?time=635997629843852656&token=89F3878D2896DF9EE9FFD429BD4960F7&filename=png"/>
【单选题】
<imgsrc="http://121.251.253.213/doc/a@3EEB543EE4C26953B2F4A84849EF970E.png/download?time=636002407370339938&token=2B860297B4D3A37E02DD8FD066E353D5&filename=png"data-preview_url_ueditor="doc/a@3EEB543EE4C26953B2F4A84849EF970E.png"data-url="doc/a@3EEB543EE4C26953B2F4A84849EF970E.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@39718BFE07D413FF9B5576D082DF02A2.png/download?time=636002407468308110&token=B91DA8C5350A10D491A51533ABD0C98B&filename=png"data-preview_url_ueditor="doc/a@39718BFE07D413FF9B5576D082DF02A2.png"data-url="doc/a@39718BFE07D413FF9B5576D082DF02A2.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@243286ACC8E46086F734CA856A259C5F.png/download?time=636002407561752274&token=1F3B294A3C4990CC176E288A73F7F41C&filename=png"data-preview_url_ueditor="doc/a@243286ACC8E46086F734CA856A259C5F.png"data-url="doc/a@243286ACC8E46086F734CA856A259C5F.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@C40D30CADEB6FB497B64EA46BBC6D361.png/download?time=636002407648644427&token=8F86320F39DFDE390D3A1F566BB8A1B2&filename=png"data-preview_url_ueditor="doc/a@C40D30CADEB6FB497B64EA46BBC6D361.png"data-url="doc/a@C40D30CADEB6FB497B64EA46BBC6D361.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@2171497A1A069BCA694AC32D89A3EE15.png/download?time=636002407739280586&token=D4B87765F15D9453D1F9B5AAD647E41E&filename=png"data-preview_url_ueditor="doc/a@2171497A1A069BCA694AC32D89A3EE15.png"data-url="doc/a@2171497A1A069BCA694AC32D89A3EE15.png"/>
【单选题】
<imgdata-url="doc/a@6DB4CF5F9C66FD17BC71BB963B29A7B4.png"data-preview_url_ueditor="doc/a@6DB4CF5F9C66FD17BC71BB963B29A7B4.png"src="http://121.251.253.213/doc/a@6DB4CF5F9C66FD17BC71BB963B29A7B4.png/download?time=635997628381662088&token=1C6275C21B6D06966B67391CC3F19CC3&filename=png"/>
①
<imgdata-url="doc/a@F410046D7922BA32E1663874BC2B5C36.png"data-preview_url_ueditor="doc/a@F410046D7922BA32E1663874BC2B5C36.png"src="http://121.251.253.213/doc/a@F410046D7922BA32E1663874BC2B5C36.png/download?time=635997628596318465&token=777D59C04A7A8D783EA1471DFB89335B&filename=png"/>
②
<imgdata-url="doc/a@1AF2C5AB025EC26732409D751F8DD5F6.png"data-preview_url_ueditor="doc/a@1AF2C5AB025EC26732409D751F8DD5F6.png"src="http://121.251.253.213/doc/a@1AF2C5AB025EC26732409D751F8DD5F6.png/download?time=635997628730166700&token=3FB693A96149E486567C840289970469&filename=png"/>
③
<imgdata-url="doc/a@1CA14D32B72BD4002480622B3B6819F1.png"data-preview_url_ueditor="doc/a@1CA14D32B72BD4002480622B3B6819F1.png"src="http://121.251.253.213/doc/a@1CA14D32B72BD4002480622B3B6819F1.png/download?time=635997628831410878&token=E8904182AEE541F27BF648C05282E255&filename=png"/>
④
<imgdata-url="doc/a@CEF42F04E29737B84007F47A8DE4CF5D.png"data-preview_url_ueditor="doc/a@CEF42F04E29737B84007F47A8DE4CF5D.png"src="http://121.251.253.213/doc/a@CEF42F04E29737B84007F47A8DE4CF5D.png/download?time=635997628964479112&token=CF20CB3A5FB1F69385D3E2366AC1E712&filename=png"/>
【单选题】
<imgsrc="http://121.251.253.213/doc/a@F4481B790DEA53F8BA784340D9E7DBD5.png/download?time=636002471591908737&token=C9861E965BE2A3F88E19FDB83A015858&filename=png"data-url="doc/a@F4481B790DEA53F8BA784340D9E7DBD5.png"data-preview_url_ueditor="doc/a@F4481B790DEA53F8BA784340D9E7DBD5.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@49AD58B83D74079A52B9BC9D580A57F0.png/download?time=636002471674588883&token=5D0CC3E9D5071B5B99D33E11198168CF&filename=png"data-url="doc/a@49AD58B83D74079A52B9BC9D580A57F0.png"data-preview_url_ueditor="doc/a@49AD58B83D74079A52B9BC9D580A57F0.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@7EFC8C78A5255FC23D2408BA7460C4B1.png/download?time=636002471771153052&token=C4DD6005C7D6AB83CC98365C90E96F7F&filename=png"data-url="doc/a@7EFC8C78A5255FC23D2408BA7460C4B1.png"data-preview_url_ueditor="doc/a@7EFC8C78A5255FC23D2408BA7460C4B1.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@08C1F1E9561C37C7D96249E0FF936B6A.png/download?time=636002471855705201&token=48F4A7689592EAC7AC51D4A9DC7C61E9&filename=png"data-url="doc/a@08C1F1E9561C37C7D96249E0FF936B6A.png"data-preview_url_ueditor="doc/a@08C1F1E9561C37C7D96249E0FF936B6A.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@33BDC224DA6CE3012ADE43A9FC77D6D6.png/download?time=636002471973797408&token=349E4644A1E20C4BDE3E18EC7BF17375&filename=png"data-url="doc/a@33BDC224DA6CE3012ADE43A9FC77D6D6.png"data-preview_url_ueditor="doc/a@33BDC224DA6CE3012ADE43A9FC77D6D6.png"/>
【单选题】
<imgsrc="http://121.251.253.213/doc/a@F40089C6EE85E2D136211F10253A5698.png/download?time=636002405281028268&token=97BDD00CEAA6E56F32B8E987DD49B9AA&filename=png"data-preview_url_ueditor="doc/a@F40089C6EE85E2D136211F10253A5698.png"data-url="doc/a@F40089C6EE85E2D136211F10253A5698.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@E99A777F88517CA13AAE35DD30DBB71F.png/download?time=636002405398808475&token=4D7248307C9F6F80208444D59D17659B&filename=png"data-preview_url_ueditor="doc/a@E99A777F88517CA13AAE35DD30DBB71F.png"data-url="doc/a@E99A777F88517CA13AAE35DD30DBB71F.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@09D42ABBE14E83AE4D55C2BDE4A9773B.png/download?time=636002405516900683&token=EDAE071674E78C3719A53AA00F69D4F1&filename=png"data-preview_url_ueditor="doc/a@09D42ABBE14E83AE4D55C2BDE4A9773B.png"data-url="doc/a@09D42ABBE14E83AE4D55C2BDE4A9773B.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@1F36AE2BFAF559AF77D269C3C351F2A5.png/download?time=636002405634056888&token=78165392C86D653738CFFD74D7B01289&filename=png"data-preview_url_ueditor="doc/a@1F36AE2BFAF559AF77D269C3C351F2A5.png"data-url="doc/a@1F36AE2BFAF559AF77D269C3C351F2A5.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@344592340C9884191FD3C1CA39FDAF73.png/download?time=636002405754957101&token=1CE4D33A49B8C5924089001A4BEECB53&filename=png"data-preview_url_ueditor="doc/a@344592340C9884191FD3C1CA39FDAF73.png"data-url="doc/a@344592340C9884191FD3C1CA39FDAF73.png"/>
【单选题】
<imgsrc="http://121.251.253.213/doc/a@273879DE6423BE2E709315A0E4668C6B.png/download?time=636002413692251042&token=E3474BBE9C4022CD5EBACBF9CC7276F5&filename=png"data-preview_url_ueditor="doc/a@273879DE6423BE2E709315A0E4668C6B.png"data-url="doc/a@273879DE6423BE2E709315A0E4668C6B.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@BBA8A5FF2BB7FFB000854ED17F7A66EE.png/download?time=636002413763231167&token=0AA905018DBBD2ECDB1D40FBAF64116A&filename=png"data-preview_url_ueditor="doc/a@BBA8A5FF2BB7FFB000854ED17F7A66EE.png"data-url="doc/a@BBA8A5FF2BB7FFB000854ED17F7A66EE.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@32F816E1A35E0B2C69741D7EB262F482.png/download?time=636002413856675331&token=5BD0D363F1D679D4CC16C72971CEC7A5&filename=png"data-preview_url_ueditor="doc/a@32F816E1A35E0B2C69741D7EB262F482.png"data-url="doc/a@32F816E1A35E0B2C69741D7EB262F482.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@64E1C45016A875270ADD44DD646BD9B8.png/download?time=636002413948871493&token=791C202D63C95CA99AB83A1F6F1E7DE9&filename=png"data-preview_url_ueditor="doc/a@64E1C45016A875270ADD44DD646BD9B8.png"data-url="doc/a@64E1C45016A875270ADD44DD646BD9B8.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@4B8DD3C9F261F0664AE8BDE1F8CCAD89.png/download?time=636002414039039651&token=7ACAA576D52E5AE848DF68ACE7B6E1A7&filename=png"data-preview_url_ueditor="doc/a@4B8DD3C9F261F0664AE8BDE1F8CCAD89.png"data-url="doc/a@4B8DD3C9F261F0664AE8BDE1F8CCAD89.png"/>
【单选题】
<imgdata-url="doc/a@A5D73AD1B9876D3B1284C39D684E7736.png"data-preview_url_ueditor="doc/a@A5D73AD1B9876D3B1284C39D684E7736.png"src="http://121.251.253.213/doc/a@A5D73AD1B9876D3B1284C39D684E7736.png/download?time=635997619599470663&token=543BDEAD2F9916CA87B05DCF8C27A0AA&filename=png"/>
①
PA=B
②
AP=B
③
PB=A
④
BP=A
【单选题】
<imgsrc="http://121.251.253.213/doc/a@25A8EE3D03B94A9F04D52345269684B2.png/download?time=636002469279516676&token=667DD112AFAE69C50B1A261A40FC4718&filename=png"data-url="doc/a@25A8EE3D03B94A9F04D52345269684B2.png"data-preview_url_ueditor="doc/a@25A8EE3D03B94A9F04D52345269684B2.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@4EA15DA9D72B7EB9DB10D08648C08C67.png/download?time=636002469357204812&token=A3BD2200A91DEDBFD005F65BAF740481&filename=png"data-url="doc/a@4EA15DA9D72B7EB9DB10D08648C08C67.png"data-preview_url_ueditor="doc/a@4EA15DA9D72B7EB9DB10D08648C08C67.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@652DB2CAA7F879DCDAFB1BB68E421DEB.png/download?time=636002469435984951&token=C0A6D39C3768EDD45CC4A7D5AE83EEBC&filename=png"data-url="doc/a@652DB2CAA7F879DCDAFB1BB68E421DEB.png"data-preview_url_ueditor="doc/a@652DB2CAA7F879DCDAFB1BB68E421DEB.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@77F7CEF7772DDF237C280A444E2E16BD.png/download?time=636002469573889193&token=1ED3A1FE631AE91F328056D1EA6BB6FF&filename=png"data-url="doc/a@77F7CEF7772DDF237C280A444E2E16BD.png"data-preview_url_ueditor="doc/a@77F7CEF7772DDF237C280A444E2E16BD.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@B54146B380619C725F9C9D89C3C6E2B5.png/download?time=636002469780901556&token=B067D315DA70A8FB600D7D11CE925E5B&filename=png"data-url="doc/a@B54146B380619C725F9C9D89C3C6E2B5.png"data-preview_url_ueditor="doc/a@B54146B380619C725F9C9D89C3C6E2B5.png"/>
【单选题】
<imgsrc="http://121.251.253.213/doc/a@D652C917A063EE2A46E590A7234DED3A.png/download?time=635998750773993466&token=DD693311A8090F3A2951624C8EB13C5F&filename=png"data-preview_url_ueditor="doc/a@D652C917A063EE2A46E590A7234DED3A.png"data-url="doc/a@D652C917A063EE2A46E590A7234DED3A.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@96CD9B5B4738138BA8B2DC6B7F916769.png/download?time=636002385400665350&token=EB69AC16C52E457BF2A230500D3F68EA&filename=png"data-preview_url_ueditor="doc/a@96CD9B5B4738138BA8B2DC6B7F916769.png"data-url="doc/a@96CD9B5B4738138BA8B2DC6B7F916769.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@CEF999F3B2925DCEB45011D7827CD8C0.png/download?time=636002385529677577&token=CA9CB3B351F7B4D51B8ABF3784871650&filename=png"data-preview_url_ueditor="doc/a@CEF999F3B2925DCEB45011D7827CD8C0.png"data-url="doc/a@CEF999F3B2925DCEB45011D7827CD8C0.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@5E803501A864F8A7BDA87E1DF7BA3876.png/download?time=636002385695505868&token=4A18791493123A1CDCDA3CA2A4D6BBDD&filename=png"data-preview_url_ueditor="doc/a@5E803501A864F8A7BDA87E1DF7BA3876.png"data-url="doc/a@5E803501A864F8A7BDA87E1DF7BA3876.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@8E2CA690FF79E1740CA8C17CA0A40E40.png/download?time=636002385869446174&token=1AE71C99AE1DDBB2BB64D36B428AAAF3&filename=png"data-preview_url_ueditor="doc/a@8E2CA690FF79E1740CA8C17CA0A40E40.png"data-url="doc/a@8E2CA690FF79E1740CA8C17CA0A40E40.png"/>
【单选题】
<imgsrc="http://121.251.253.213/doc/a@7B954E5F91FE7A2078D479B19DA8F244.png/download?time=636002401335313338&token=260538373F1F6FD4C1339FE2727B1A5C&filename=png"data-preview_url_ueditor="doc/a@7B954E5F91FE7A2078D479B19DA8F244.png"data-url="doc/a@7B954E5F91FE7A2078D479B19DA8F244.png"/>
①
3/4
②
1/3
③
1/4
④
1/2
随机题目
【单选题】
A公司的记账本位币为人民币，采用交易发生日的即期汇率进行折算，20×9年12月1日，以每件100美元的价格从国外购入10000件甲商品，A公司当日支付了货款。由于该产品国内市场暂无供应，因此其可变现净值以外币确定，20×9年12月31日，国际市场上该商品的单价为95美元，该批商品在本期未出售。12月1日的即期汇率为1美元＝7.6元人民币，12月31日的即期汇率为1美元＝7.8元人民币，不考虑其他因素，则12月31日A公司对该批商品应计提的存货跌价准备的金额为（ ）元人民币。
①
0
②
50000
③
190000
④
100000
【单选题】
下列选项中，说法错误的是（ ）。
①
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
②
企业收到投资者以外币投入的资本，无论是否有合同约定汇率，均不得采用合同约定汇率和即期汇率的近似汇率进行折算，而应当采用交易发生日的即期汇率折算
③
外币投入资本与相应的货币性项目的记账本位币金额相等，不产生外币资本折算差额
④
外币兑换业务不会产生汇兑损益
【单选题】
A外商投资企业采用交易发生日的即期汇率折算外币业务，期初即期汇率为1美元＝7.23元人民币。本期收到外商作为投资而投入的设备一台，价值为45万美元，交易发生日的即期汇率为1美元＝7.25元人民币，另发生运杂费4.5万元人民币，进口关税11.25万元人民币，安装调试费6.75万元人民币，该设备的入账价值为（ ）万元人民币。
①
392.85
②
382.5
③
391
④
348.75
【多选题】
下列关于境外经营的表述中，不正确的有（ ）。
①
境外经营一定是指企业在境外的子公司、合营企业、联营企业及分支机构等
②
企业在境内的子公司、合营企业、联营企业及分支机构，即使采用不同于本企业的记账本位币，也不视同境外经营
③
境外经营仅指设在境外的企业，与记账本位币无关
④
境外经营，可以自行设置任意一种货币为记账本位币
【多选题】
我国某企业的记账本位币为欧元，则下列说法中正确的有（ ）。
①
该企业以人民币计价和结算的交易属于外币交易
②
该企业期末编制的财务报表应当折算为人民币
③
该企业以欧元计价和结算的交易不属于外币交易
④
该企业期末编制报表的货币应是欧元，不需要折算
【多选题】
下列项目中，可以作为汇兑损益计入当期损益的有（ ）。
①
接受投入的外币资本折算差额
②
买入外汇时发生的折算差额
③
卖出外汇时发生的折算差额
④
外币会计报表折算的差额
【多选题】
下列项目中，不应计入当期损益的有（ ）。
①
符合资本化条件的外币一般借款汇兑差额
②
外币兑换业务的折算差额
③
外币财务报表折算差额
④
符合资本化条件的外币专门借款汇兑差额