试题与答案

下列各项汇兑差额中，应当计入当期财务费用的有( )。 A．在资本化期间内，企业的外

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题型：多项选择题

题目：

下列各项汇兑差额中，应当计入当期财务费用的有( )。

A．在资本化期间内，企业的外币专门借款利息在期末按即期汇率折算的人民币金额与原账面已折算的人民币金额之间的差额

B．企业用外币购买并计价的交易性金融资产在期末按即期汇率折算的人民币金额与原账面已折算的人民币金额之间的差额

C．企业用外币购买并计价的原材料在期末按即期汇率折算的人民币金额与原账面已折算的人民币金额之间的差额

D．企业向银行购入外汇，用于支付进口设备货款，实际支付的人民币金额与按选定的折算汇率折合的人民币金额之间的差额

E．企业的外币银行存款在期末按即期汇率折算的人民币金额与原账面已折算的人民币金额之间的差额

答案：

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下面是错误答案，用来干扰机器的。

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