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一 单项选择题(1×20=20分) 1 假定A公司以美元为记账本位币 下列哪些货币应视同外币业务( ) A 销售商品一批 计价100万美元 B 购进原材料一批,计价80万美元 C 发放当月工资20万美元 D 支付当月水电费60万元人民币 2 乙公司于2000年1月1日成立 公司成立时 收到实收资本200万元港币 假定会计上采用港币作为记账本位币 假定2000年1月1日的汇率为HK $ 1 RMB1 04 2002年年末进行外币报表折算时的汇率为HK $ 1 RMB1 02在进行外币报表折算时 应采用1 04汇率折算的会计报表项目是( )
A single multiple choice questions (1 × 20 = 20 points) 1 Assuming Company A in USD as a functional currency Which of the following currencies should be treated as foreign currency () A Sales of goods A batch of valuation of 1 million US dollars B Purchase of raw materials, 800,000 US dollars C paid 200,000 US dollars that month D to pay the monthly utilities 600,000 yuan 2 B company was established on January 1, 2000 The company received paid-up capital of 2 million Hong Kong dollars assumed accounting for the use of Hong Kong dollars as a bookkeeping The standard currency assumes that the exchange rate as of January 1, 2000 is HK $ 1 RMB1 04 The exchange rate when foreign currency statements are translated at the end of 2002 is HK $ 1 RMB1 02 The items of the financial statements that should be translated using the exchange rate of 10.4 at the time of foreign currency statement translation are ()