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【简答题】
听对话，并从每小题的三个选项中选出一个正确选项。 1. When did they come back from the farm? A. In the morning. B. In the evening. C. At noon. 2. Why did the speaker go downstairs at once? A. She heard someone talking in the bedroom. B. She didn't have the key to the bedroom. C. There were no lights upstairs. 3. Who were in the bedroom? A. Two girls. B. Two boys. C. Nobody. 4. What did they find at last? A. Someone was stealing things. B. The radio was speaking there. C. Their children were in the bedroom.
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【多选题】按照《企业会计准则第19号——外币折算》，外币会计报表项目中允许采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算的有（ ）。
A.
营业收入
B.
长期待摊费用
C.
资本公积
D.
所得税费用
【多选题】按照《企业会计准则第19号——外币折算》，下列外币会计报表项目中可以采用资产负债表日的即期汇率折算的有( )。
A.
按成本与可变现净值孰低计价的存货
B.
交易性金融资产
C.
应付职工薪酬
D.
盈余公积
【多选题】根据《企业会计准则第19号—外币折算》，外币会计报表项目中允许采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算的有( )。
A.
主营业务收入
B.
长期待摊费用
C.
资本公积
D.
所得税费用
E.
应交税费
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