一、單項選擇題(本大題共20小題，每小題1分，共20分)在下列每小題的四個備選答案中選出一個正確的答案，并將其字母標號填入題干的括號內。錯選、多選或未選均無分。
1.當企業(yè)接受國外投資者投資時，應當采用( )
A. 以收到外匯投資時的期初即期匯率折算入賬
B. 以收到外匯投資時的當天即期匯率折算入賬
C. 以收到外匯投資時的期末即期匯率折算入賬
D. 以收到外匯投資時的協(xié)議即期匯率折算入賬
2.在出口結算方式上，對一般正常的單邊出口業(yè)務合同可以在采用固定合同格式的基礎上，統(tǒng)一規(guī)定使用( )
A. 托收 B. 匯款
C. 遠期 信用證 D. 即期 信用證 3.對出口商品的應收外匯賬款，不論什么原因造成無法收回外匯的不得任意轉銷，財務部門應列入( )賬戶
A. 營業(yè)外支出
B. 銷售費用
C. 應收賬款
D. 待處理財產損益
4.產品成本分批法的計算特點有( )
A. 產品成本計算期與會計報告期一致
B. 產品成本計算期以月為成本計算期
C. 產品
- . - - Click here to listen to \ - Click here to listen to \ - Click here to listen to \ - Click here to listen to \ . - - - II. watching soap operas have praised: \book? said, is actually a fantastic book, an Acme \in favor, so everyone likes to see. \ \of the human spirit in some of the most free and playful, has become a symbol of the ideal of many people and sustenance. Hong eighty-one westbound on the road is difficult and strange magic along the way, moving spirits of the mythical conflict, to reflect the hardships suffered in the course learn and extreme hardships. \People are concerned about \- - a. listen to storytelling - -. . - - \tan famous novel theorists say, \ Shinai in the \108 heroes, each with each of the language, through the language, the characters vividly portrayed different characters, lifelike. Li Kui heart coarse bold, straightforward loyalty, Ruda's crude and refined, generous attempts upright, chivalrous Wu's neat, thought fine, Lin's patience, courtesy of S
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一、單項選擇題(本大題共20小題，每小題1分，共20分)在下列每小題的四個備選答案中選出一個正確的答案，并將其字母標號填入題干的括號內。錯選、多選或未選均無分。
1.當企業(yè)接受國外投資者投資時，應當采用( )
A. 以收到外匯投資時的期初即期匯率折算入賬
B. 以收到外匯投資時的當天即期匯率折算入賬
C. 以收到外匯投資時的期末即期匯率折算入賬
D. 以收到外匯投資時的協(xié)議即期匯率折算入賬
2.在出口結算方式上，對一般正常的單邊出口業(yè)務合同可以在采用固定合同格式的基礎上，統(tǒng)一規(guī)定使用( )
A. 托收 B. 匯款
C. 遠期 信用證 D. 即期 信用證 3.對出口商品的應收外匯賬款，不論什么原因造成無法收回外匯的不得任意轉銷，財務部門應列入( )賬戶
A. 營業(yè)外支出
B. 銷售費用
C. 應收賬款
D. 待處理財產損益
4.產品成本分批法的計算特點有( )
A. 產品成本計算期與會計報告期一致
B. 產品成本計算期以月為成本計算期
C. 產品
- . - - Click here to listen to \ - Click here to listen to \ - Click here to listen to \ - Click here to listen to \ . - - - II. watching soap operas have praised: \book? said, is actually a fantastic book, an Acme \in favor, so everyone likes to see. \ \of the human spirit in some of the most free and playful, has become a symbol of the ideal of many people and sustenance. Hong eighty-one westbound on the road is difficult and strange magic along the way, moving spirits of the mythical conflict, to reflect the hardships suffered in the course learn and extreme hardships. \People are concerned about \- - a. listen to storytelling - -. . - - \tan famous novel theorists say, \ Shinai in the \108 heroes, each with each of the language, through the language, the characters vividly portrayed different characters, lifelike. Li Kui heart coarse bold, straightforward loyalty, Ruda's crude and refined, generous attempts upright, chivalrous Wu's neat, thought fine, Lin's patience, courtesy of S
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