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问题 单项选择题

下列关于甲公司应收乙公司的1000万美元于资产负债表日产生的汇兑差额在合并财务报表的列示方法中，正确的是()

A.转入合并利润表的财务费用项目

B.转入合并利润表的投资收益项目

C.转入合并资产负债表的未分配利润项目

D.转入合并资产负债表的外币报表折算差额项目

答案

参考答案：D

填空题

在数据结构中，顺序存储结构的数据元素所占的存储空间是 【2】 的。
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单项选择题

The following data sufficiency problems consist of a question and two statements, labeled (1) and (2), in which certain data are given. You have to decide whether the data given in the statements are sufficient for answering the question. Using the data given in the statements plus your knowledge of mathematics and everyday facts (such as the number of days in July or the meaning of counterclockwise), you must indicate whether.

If n is an integer, and n≠0, is [*] a positive integer ？（）
(1) n2=25
(2) 5n=25

A. Statement (1) ALONE is sufficient, but statement (2) alone is not sufficient.

B. Statement (2) ALONE is sufficient, but statement (1) alone is not sufficient.

C. BOTH statements TOGETHER are sufficient, but NEITHER statement ALONE is sufficient.

D. EACH statement ALONE is sufficient.

E. Statements (1) and (2) TOGETHER are NOT sufficient.
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