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甲公司以人民币为记账本位币，20×3年取得境外经营的乙公司80%的股权，能够对乙公司财务和生产经营实施控制。乙公司以美元为记账本位币。7月1日，甲公司以长期的形式向乙公司投入2200万美元，该笔项并无明确的回收计划。20×3年年末甲公司将乙公司外币报表折算为人民币时产生外币报表折算差额200万元。已知即期汇率：20×3年7月1日，1美元＝6.81元人民币；12月31日，1美元＝6.82元人民币。假定不考虑其他因素，则下列关于合并报表的处理中，表述正确的有（ ）。A.
合并报表应将长期的汇兑差额22万元转入外币报表折算差额
B.
长期的汇兑差额对合并利润表最终影响金额为0
C.
外币报表折算差额列示金额为178万元
D.
少数股东权益应分摊的外币报表折算差额为40万元
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举一反三
【简答题】A．She makes good use of an ad to convince her father. B．She is easily fooled by ads. C．She didn't play much sports before. D．She wants her father's opinion about Adidas shoes.
【单选题】For each of the following issues decide whether the matter is a corporate governance deficiency? 1.Mr Osbourne is the chairman and chief executive of Cameron 2.All of the current NEDs are independent ...
A.
1 & 2
B.
1, 3 & 4
C.
2 & 3
D.
1,2, 3 & 4
【简答题】A．She makes good use of an ad to convince her father. B．She has enough money to buy Adidas shoes herself. C．She wants her father's opinion about Adidas shoes. D．She played many sports at school.
【单选题】According to the news item，Japan’S economic growth in the second quarter was——less than the first quarter．
A.
4 percent
B.
3 percent
C.
0．6 percent
D.
3．4 percent
【简答题】“失效概率”的英文是
【简答题】民族同化的过程有完全同化与____同化的分别。
【单选题】If you find this item too difficult to it is advisable to leave as it is and move on to the next one.
A.
work out
B.
work on
C.
work for
D.
work at
【简答题】“失效概率”的英文为
【简答题】A．She makes good use of an ad to convince the man. B．She is easily fooled by ads. C．She didn't play much sports before. D．She wants to hear the man's opinion about Adidas shoes.
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