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【单选题】
我国会计准则的规定,企业对境外经营的财务报表进行折算时,所有者权益变动表中的“未分配利润”项目应当( )。A.按历史汇率折算B.按即期汇率的近似汇率折算C.根据折算后所有者权益变动表中的其他项目的数额计算确定D.按资产负债表日的即期汇率折算
A.
按历史汇率折算
B.
按即期汇率的近似汇率折算
C.
根据折算后所有者权益变动表中的其他项目的数额计算确定
D.
按资产负债表日的即期汇率折算
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