【多选题】境外经营财务报表的折算时,下列哪些是正确的 ( )
A.
资产负债表中的资产项目,采取资产负债日的即期汇率折算
B.
资产负债表中的负债项目,采取资产负债日的即期汇率折算
C.
所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算
D.
利润表中的收入和费用项目,采用交易发生日的即期汇率或即期汇率的近似汇率折算
E.
产生的外币财务报表折算差额,在编制合并会计报表时,在合并资产负债表中的所有者权益项目下单独列示
【单选题】It’s 1922. After working five years in Egypt's Valley of the Kings and finding almost nothing, Howard Cartermake a remarkable discovery --- the tomb ofKingTutankhamun.When he first entered andgazed up...
【单选题】The lawyer established the sequence of events: The robber first climbed the roof and then entered the house through the attic. Then he went to the bedroom and stole the jewelry.
【单选题】当一个企业仅拥有所有权优势时,其国际化经营的主要方式是()
【判断题】糖衣片和肠溶衣片应在包衣前检查片芯的重量差异,符合规定后方可包衣,包衣后不再检查重量差异。()
【单选题】He first entered the country on a six-month visa, and was given a further ______ of six months.
【单选题】当一个企业仅拥有所有权优势时,其国际化经营的主要方式是( )