搜题请搜索小程序“爱下问搜题”
问题 单项选择题

在中国境外设立的中国企业，在向国内报送财务报表时应当______。

A．使用当地法定货币

B．使用美元

C．使用记账本位币

D．折算为人民币

答案

参考答案：D

解析：单位的会计核算应以人民币作为记账本位币。业务收支以人民币以外的货币为主的单位，也可以选定其中一种货币作为记账本位币，但编制的财务会计报告应当折算为人民币反映。在境外设立的中国企业向国内报送的财务会计报告，也应当折算为人民币。

选择题

下列行为中，属于后天学习行为的是（　　）

A．白蚁筑巢

B．孔雀开屏

C．蜘蛛织网

D．小狗算数
查看答案
单项选择题

Questions from 36 to 40 are based on the following passage: Generally, cargo is carried in containers, but sometimes it is still shipped as breakbulk cargo. During the voyage, goods may be stacked on top of or come into violent contact with other goods. And the cargo might be dragged, pushed, rolled, or dropped during unloading, while moving through customs, or in transit to the final destination.Moisture is a constant concern because condensation may develop in the hold of a ship even if it is equipped with air conditioning and a dehumidifier(除湿机). Another aspect of this problem is that cargo may also be unloaded in precipitation, or the foreign port may not have covered storage facilities. Buyers are often familiar with the port systems overseas, so they will often specify packaging requirements. If the buyer does not specify this, be sure the goods are prepared using these guidelines:Pack in p containers, adequately sealed and filled when possible.To provide proper bracing in the container, regardless of size, make sure the weight is evenly distributed.Goods should be palletized when possible containerized.Packages and packing filler should be made of moisture-resistant material.To avoid pilferage, avoid writing contents or brand names on packages. Other safeguards include using straps, seals, and shrink wrapping.Observe any product-specific hazardous materials packing requirements.Normally, air shipments require less heavy packing than ocean shipments, though they should still be adequately protected, especially if they are highly pilferable.Finally, because transportation costs are determined by volume and weight, specially reinforced and lightweight packing materials have been developed for exporting. Packing goods to minimize volume and weight while reinforcing them may save money, as well as ensure that the goods are properly packed.

The major concern for the dimensions and weight of the packaging is for（）.

A．the safety

B．the volume and weight

C．the costs

D．the carrier
查看答案