改错。下列句子均有一处错误，请指出并改正。

1. Australia has beautiful beach.                                                                            

         A       B        C        D

2. Kangaroo live in Australia.                                                                                 

         A         B  C      D

3. The U.K.'s flag is same colour as the flag of the U.S.!                                          

              A          B    C              D

4. What are you want to do on Sundays?                                                                

      A     B           C     D

5. The president of United State lives in the White House.                                    

             A                       B               C               D

关于外币交易的会计处理原则正确的表述有( )。

A．对于发生的外币交易，应当将外币金额折算为记账本位币金额

B．外币交易应当在初始确认时，采用与交易发生日即期汇率近似的汇率折算

C．对于外币货币性项目，采用资产负债表日的即期汇率折算

D．以历史成本计量的外币非货币性项目，仍采用资产负债表日即期汇率折算