【判断题】【消耗次数：1】
企业经批准变更记账本位币的，应当采用变更当日的即期汇率将所有项目折算为变更后的记账本位币，差额记入“其他综合收益”科目。（ ）
①
对
②
错
参考答案：
复制
纠错
相关题目
【单选题】
企业因经营所处的主要经济环境发生重大变化，确需变更记账本位币的，应当采用什么汇率，将所有项目折算为变更后的记账本位币。
①
当期期末汇率
②
变更当日的即期汇率的近似汇率
③
当期平均汇率
④
变更当日的即期汇率
【多选题】
交易性金融资产采用公允价值确定日的即期汇率折算，折算后的记账本位币金额与原记账本位币金额的差额，不应计入（ ）。
①
公允价值变动损益
②
财务费用
③
营业外支出
④
其他综合收益
【简答题】
什么是记账本位币？如何选择记账本位币？
【单选题】
关于记账本位币，下列表述错误的是（ ）
①
记账本位币是指日常登记账簿和编制财务会计报告用以计量的货币
②
收支业务以人民币以外的货币为主的单位不能选定其他货币作为记账本位币
③
我国会计核算原则上以人民币为记账本位币
④
以人民币以外货币作为记账本位币的，在编制财务会计报告时应折算成人民币反映
【单选题】
以公允价值计量且其变动计入当期损益的外币非货币性项目，折算后的记账本位币金额与原记账本位币金额的差额，作为（ ）处理。
①
资本公积
②
财务费用
③
递延汇兑损益
④
公允价值变动损益
随机题目
【单选题】
The world is trying every means to _____the friendship between the two countries.
①
raise
②
promote
③
arise
④
protest
【单选题】
One rainy night the policeman had a chance _____ with a gang of smugglers.
①
acquaintance
②
encounter
③
account
④
interview
【单选题】
Let’s make it round 9 o’clock.____________
①
No. I think so.
②
I am proud of you!
③
It’s impossible.
④
Would some time later be convenient?
【单选题】
After driving for thirty miles, she suddenly realized that she （）in the wrong direction.
①
was driving
②
has been driving
③
had been driving
④
drove
【单选题】
I am not sure whether I can gain any profit from the investment, so I can’t make a(n) ____ tohelp you.
①
exact
②
defined
③
definite
④
sure
【单选题】
It was a(n) _______ achievement ― no one has ever won the championship five times before.
①
single
②
unique
③
only
④
sole
【单选题】
There are many children（）behaviour is generally unacceptable.
①
who
②
whom
③
whose
④
that
【单选题】
Happy New Year to you. ____________
①
The same to you.
②
Yes, I am happy.
③
What about you.
④
Very well, thanks.
【单选题】
She was so _____ in her job that she didn’t hear someone knocking at the door.
①
attracted
②
drawn
③
absorbed
④
concentrated
【单选题】
A good public speaker can _______ the audience (听众)at the very beginning.
①
convey
②
portray
③
exaggerate
④
hook