问题 多项选择题

企业在资产负债表日,应当按照准则规定对外币货币性项目和外币非货币性项目进行处理,下列说法中正确的有( )。

A.外币货币性项目,采用资产负债表日即期汇率进行折算

B.外币货币性项目,资产负债表日即期汇率与初始确认时或者前—资产负债表日即期汇率不同而产生的汇兑差额,应计入当期损益

C.外币货币性项目,因资产负债表日即期汇率与初始确认时或者前—资产负债表日即期汇率不同而产生的汇兑差额,计入递延损益

D.外币货币性项目,资产负债表日即期汇率与初始确认时或者前—资产负债表日即期汇率不同而产生的汇兑差额,计入资本公积

E.以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额

答案

参考答案:A,B,D

解析: 企业在资产负债表日,应当按照下列规定对外币货币性项目和外币非货币性项目进行处理:(1)外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益;(2)以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。

完形填空
My son starts school today. It's going to be        and new to him for a while. And I wish you would sort of treat him       . You see,       , he's been king of his own room. He’s been        of the back yard. I have always been around to        his wounds, and to comfort his feelings. But now things are going to be       .
This morning, he is going to walk down the front steps, wave his hand and start on his great        that will probably include wars and tragedy and sorrow. To live his life in the world he has to live in        faith and love and courage.     , World, I        you would sort of take him by the hand and teach him that things he will have to know. Teach him, but gently, if you can. Teach him that for every scoundrel (恶棍) there is a hero; that for every dishonest politician, there is a        leader; that for every enemy there is a friend. Teach him the wonders of       . Give him quiet time to        the mystery of birds in the sky, bees in the sun, and flowers on the green hills. Teach him it is far more honorable to fail than to       . Teach him to        his own ideas,        everyone else tells him he is wrong. Teach him to sell his strength and brains to the highest bidder(出价人), but never to put a price on his       . Teach him to close his ears to a howling mob(暴徒) and to stand and        if he thinks he's right. Teach him gently, World, but don't        him, because only the        of fire makes fine steel. This is a big order, World, but see what you can do. He is such a nice little fellow.
小题1:
A.interestingB.frighteningC.excitingD.strange
小题2:
A.carefullyB.gently C.strictlyD.slowly
小题3:
A.in the pastB.from now onC.up to nowD.now and then
小题4:
A.bossB.childC.pupilD.caretaker
小题5:
A.protectB.repairC.treatD.find
小题6:
A.toughB.differentC.difficultD.upset
小题7:
A.marchB.studyC.adventureD.research
小题8:
A.has to learnB.is full ofC.meansD.will require
小题9:
A.SoB.HoweverC.AndD.Or
小题10:
A.wishB.requestC.orderD.hope
小题11:
A.determined B.satisfyingC.hardworkingD.devoted
小题12:
A.booksB.families C.worldD.friendship
小题13:
A.deal withB.talk aboutC.think overD.absorb in
小题14:
A.succeedB.defeatC.cheatD.compete
小题15:
A.come up withB.put forwardC.be proud ofD.have faith in
小题16:
A.as ifB.even ifC.in spite ofD.the moment
小题17:
A.heart and soulB.bad behaviorC.expensive shoesD.high grades
小题18:
A.argueB.expressC.helpD.fight
小题19:
A.praiseB.spoilC.criticizeD.push
小题20:
A.heatB.burnC.testD.exercise
问答题 简答题