关于外币报表折算方法的表述中,不正确的是() A.外币报表折算是指企业将以外币表示的

题型:单项选择题

问题:

关于外币报表折算方法的表述中,不正确的是()

A.外币报表折算是指企业将以外币表示的会计报表换算为某一特定货币表示的会计报表

B.利润表中的项目,可以采用交易发生日的即期汇率或即期汇率的近似汇率折算

C.企业对境外经营的财务报表进行折算时,产生的外币财务报表折算差额应作为当期损益处理

D.在外币报表折算方法中,投入资本都是按收到资本日的历史汇率折算

考点:财务会计高级财务会计高级财务会计题库
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When you hear Westerners(西方人)say “ Drop in anytime”(随时来玩)or “Come and see me soon” , you should realize that it doesn’t mean you are welcome to come over to their house anytime. It’s wise to telephone before visiting someone.

Never accept an invitation unless you really plan to go. You may refuse by saying, “Thank you for inviting me, but I may not be able to come.” If you are unable to come after accepting the invitation, be sure to tell those who invite you in advance(提前)that you will not be there.

When you have accepted the invitation to a party or a dinner, it is polite to bring small gifts with you, such as bottles of drink, flowers and chocolate. Sometimes Westerners may take you out to dinner in a restaurant and it does not necessarily mean that he is going to pay the bill at the end of the meal. He might want you to “go Dutch”, which means each person pays his own bill.

小题1:The best title of this passage is ________

A.Drop in anytime.

B.Come and see me soon.

C.Invitation in western countries.

D.Westerners.小题2:When Westerners say “ Drop in anytime” or “Come and see me soon” , it means ________

A.you are welcome to visit them anytime

B.you are welcome to visit them, but you still need to call them before going to their house.

C.they don’t want you to visit them.

D.they will hold a party for you.小题3:If a westerner invites you to go to his house, ________

A.you may refuse if you don’t plan to go.

B.you have to accept the invitation even you don’t want to go.

C.you can’t accept the invitation.

D.and you accept the invitation, you must go.小题4: If you have accepted the invitation to a party or a dinner, what kind of gifts will you bring? ________

A.Money.

B.Televisions

C.Computers.

D.Books小题5:The underlined part “go Dutch” means “________” in Chinese.

A.去荷兰

B.去Dutch这家餐厅

C.实行 AA制

D.请客

题型:单项选择题

造成几何学模糊增加的因素是()

A.缩小放大率

B.使用高电压

C.增大肢-片距

D.增大焦-肢距

E.使用大照射野

题型:单项选择题

即使大众逐渐形成,由于处于社会底层,也无法掌握话语权;中国的大众文化像岩缝中的小草,突破多重______,才冒出一点嫩芽,呼吸到______生命的阳光和空气。
填入划横线部分最恰当的一项是( )。

A.阻力滋育
B.限制滋补
C.苦难孕育
D.关卡培育

题型:单项选择题

在微机键盘上,字母大写锁定键是()。

A、Enter

B、Caps Lock

C、Esc

D、Tab

题型:单项选择题

6135型柴油发动机是W形燃烧室,采用()孔喷油器,孔径0.35毫米,喷油压力16660KPA。

A.5

B.4

C.3

D.2

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