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【多选题】
根据《企业会计准则第4号——固定资产》规定，应通过“固定资产”会计科目核算的内容包括( )。A.
企业(航空)的高价周转件
B.
企业以经营租赁入的固定资产发生的改良支出
C.
企业购置计算机硬件所附带的、未单独计价的软件
D.
企业为开发新产品、新技术购置的符合固定资产定义和确认条件的设备
E.
采用成本模式计量的已出租的建筑物
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A.
The exchange rate between the dollar and a non-European currency
B.
The exchange rate between the dollar and an European currency
C.
The exchange rate between two countries that do not involve dollars
D.
The forward exchange rate on a currency other than dollars
【判断题】A cross rate is an exchange rate of two currencies expressed in a third different currency.
A.
正确
B.
错误
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