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[其它] advanced financial accounting is one online job [推广有奖]

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Advanced financial accounting is one online job
An online assignment for advanced financial accounting
One, single topic (total 15 questions, 60 points) . V (1) a
company at the spot exchange rate of the foreign currency
business USES the transaction date, accounting, because the
import business to Banks to buy $22. 5 million of foreign
exchange, the bank on the day of selling for $1 = 8. 32 RMB, the
bank on the day of paid $1 = 8. 28 yuan, the spot exchange rate
of the transaction date, $1 = 8. 27 RMB, the foreign currency
exchange business enterprise exchange loss is (RMB) .
A. 112. 50
B. - 112. 50
C. 22. 50
D. 22. 50
Four points out:
The currency of a foreign subsidiary of a company is usd. Parent
company this period the closing rate for $1 = RMB 8. 40, average
exchange rate of us $1 = 8. 30 RMB, the enterprise profit using
the spot exchange rate of approximation rate (average exchange
rates) . The balance sheet "surplus reserves" ending balance of
$750000, equivalent to 6. 075 million yuan, this period to
extract the surplus reserves of us $1. 05 million, the current
"surplus" of the enterprise balance sheet the final amount
should be RMB (ten thousand) .

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