下列关于境外经营的处置的说法中正确的有（）A.企业可能通过出售

问题多项选择题

下列关于境外经营的处置的说法中正确的有（）

A.企业可能通过出售、清算、返还股本或放弃全部或部分权益等方式处置其在境外经营中的权益

B.企业处置全部境外经营时，应当将资产负债表中所有者权益项目下列示的、与该境外经营有关的外币财务报表折算差额，自所有者权益项目转入处置当期损益

C.企业部分处置境外经营的，应当按处置的比例计算处置部分的外币财务报表折算差额，转入处置当期损益

D.企业部分处置境外经营的，应当将资产负债表中所有者权益项目下列示的、与该境外经营有关的外币财务报表折算差额，全部自所有者权益项目转入处置当期损益

E.企业处置部分境外经营的，不需要进行任何处理

答案

参考答案：A, B, C

解析：企业部分处置境外经营的，应当按处置的比例计算处置部分的外币财务报表折算差额，转入处置当期损益，选项D和E错误。

完形填空。
Last Tuesday I took my two daughters, aged five and seven, to town by car. It began to rain _1_ so I decided I would leave the children in the _2_ before I rushed into a shop. I warned the girls not to _3_ anything and told them I would be back within a few_4_. Then I locked all the doors and _5_ them happily looking out of the window. I returned to the car in less than five minutes but the girls had 6_! I could hardly believe my _7_. The car doors were _8_ locked, the windows tightly shut and in the back seat _9_ only two coats. Being _10_, I ran to the corner of the street _11 there was no sign of them. I _12_ up to an old lady nearby and asked _13_ she had seen two small girls but she said "No" Feeling quite sick with _14_, I sat on the driver's seat, and tried to stop trembling. Suddenly, I _15 a merry laugh behind me. I got out of the car, ran round to _16_ the boot and there inside were two very red-faced and excited _17 . They had obviously pulled out the back seat, _18 behind it and then been unable to push the _19 forward again. With tears in my eyes, I leaned forward and _20_ their ears.
( )1. A. heavy ( )2. A. car ( )3. A. ask ( )4. A. hours ( )5. A. had ( )6. A. disappeared ( )7. A. ears ( )8. A. too ( )9. A. hanged ( )10. A. stupid ( )11. A. where ( )12. A. jumped ( )13. A. that ( )14. A. fear ( )15. A. felt ( )16. A. shut ( )17. A. child ( )18. A. climbed ( )19. A. window ( )20. A. hit	B. hard B. bus B. eat B. minutes B. made B. died B. words B. again B. put B. proud B. which B. rushed B. when B. happiness B. smelt B. repair B. boys B. flew B. door B. pulled	C. hardly C. house C. read C. seconds C. left C. quarrelled C. eyes C. already C. had C. frightened C. that C. drove C. whether C. excitement C. saw C. start C. women C. threw C. seat C. cut	D. big D. school D. touch D. days D. let D. cried D. brains D. still D. were D. pleased D. when D. flew D. how D. anger D. heard D. open D. girls D. landed D. boot D. bit