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提问人：网友luo198643 发布时间：2022-01-07

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IAS 21 sets out how entities that carry out transactions in a foreign currency should meas

ure the results of these transactions at the year end.Which exchange rate should non-monetary items carried at historical cost be measured？

A、Closing rate

B、Average rate

C、Rate at date of transaction

D、Rate at beginning of the year

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Any policy that creates unemployment is likely to meet with strong .

A、agreement

B、resistance

C、welcome

D、decline

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第2题

Welche Formulierungen sind richtig ? 哪些表达是正确的？

A、Das Drachenbootfest findet am fünften Tag des fünften Monats nach dem Mondkalender statt.

B、Das Drachenbootfest erinnert an den Dichter Qu Yuan.

C、Zum Drachenbootfest isst man Reisbällchen.

D、Zum Drachenbootfest hängt man Laternen auf.

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第3题

Hypoxia stimulates respiration through

A、peripheral chemoreceptors

B、central chemoreceptors

C、respiratory center in medulla

D、respiratory center in pons

E、direct excitation of respiratory muscle.

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第4题

If you use the E-check to pay your bills at the university, deductions or reimbursements may be handled automatically without any ______ involved. （提示：答案可参考Lecture 1 视频14：00-15：00内容，提交前请检查单词字母大小写是否正确。）

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第5题

Flashbacks are interruptions that writers use to insert future events in order to provide background or context to the current events of a narrative.

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第6题

The Book of History(Shangshu), which exemplifies two types of speech: taking oath(shi) and imperial mandate(gao).

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第7题

Miston Co buys goods priced at €50,000 from a Dutch company on 1 November 20X8. The invoice is due for settlement in two equal instalments on 1 December 20X8 and 1 January 20X9. The exchange rate moved as follows: 1 November 20X8 -1.63 to $1 1 December 20X8 -1.61 to $1 31 December 20X8 -1.64 to $1 What will be the net exchange gain or loss to be reported in the financial statements of Miston Co at 31 December 20X8?

A、$98 loss

B、$98 gain

C、$100 loss

D、$100 gain

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第8题

Which of the following would be treated under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors as a change of accounting policy?

A、A change in valuation of inventory from a weighted average to a FIFO basis

B、A change of depreciation method from straight line to reducing balance

C、Adoption of the revaluation model for non-current assets previously held at cost

D、Capitalisation of borrowing costs which have arisen for the first time

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第9题

Which of the following would be a change in accounting policy in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?

A、Adjusting the financial statements of a subsidiary prior to consolidation as its accounting policies differ from those of its parent

B、A change in reporting depreciation charges as cost of sales rather than as administrative expenses

C、Depreciation charged on reducing balance method rather than straight line

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第10题

Which of the following items is a change of accounting policy under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors？

A、Classifying commission earned as revenue in the statement of profit or loss, having previously classified it as other operating income

B、Switching to purchasing plant using leases from a previous policy of purchasing plant for cash

C、Changing the value of a subsidiary's inventory in line with the group policy for inventory valuation when preparing the consolidated financial statements

D、Revising the remaining useful life of a depreciable asset

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