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问题 多项选择题

外币财务报表折算时，下列关于资产负债表项目折算的说法中，正确的有（）。

A．“存货”项目应按资产负债表日即期汇率折算

B．“固定资产”项目应按资产确认时的即期汇率折算

C．“交易性金融资产”项目应按资产负债表日即期汇率折算

D．“未分配利润”项目应按发生时的即期汇率折算

答案

参考答案：A, C

解析：对外币报表进行折算时，资产负债表项目中的资产、负债项目，应采用资产负债表日的即期汇率折算；所有者权益项目除未分配利润外，应按发生时的即期汇率折算。

问答题

定量分析过程一般包括哪些步骤？(6分)
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单项选择题

(1) is used to ensure the confidentiality, integrity and authenticity of the two end points in the private network. (2) , an application-layer protocol, authenticates each peer in an IPsec transaction. IKE negotiates security policy, determining which algorithm may be used to set up the tunnel. It also handles the exchange of session keys used for that one transaction.

Networks that use (3) to secure data traffic can automatically authenticate devices by using (4) , which verify the identities of the two users who are sending information back and forth. IPsec can be ideal way to secure data in large networks that require secure connections among many devices.

Users deploying IPsec can (5) their network infrastructure without affecting the applications on individual computer. The protocol suite is available as a software-only upgrade to the network infrastructure. This alows security to be implemented without costly changes to each computer. Most important, IPsec allows interoperability among different network devices, PCs and other computing systems.

1（）

A．Certificate

B．Encryption

C．Tunnel

D．Presentation
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