甲公司对外币交易采用交易发生日即期汇率折算，按月计算汇兑损益，记账本位币为人民币。甲公司2016年3月10日出口销售一批设备，价款总额为1000万美元，合同规定购货方应于4个月后支付货款，销售时的即期汇率为1美元=6.35元人民币。3月31日即期汇率为1美元=6.36元人民币，4月30日即期汇率为1美元=6.34元人民币，5月1日即期汇率为1美元=6.35元人民币，5月31日即期汇率为1美元=6.37元人民币。不考虑相关税费等其他因素，甲公司2016年5月对该外币债权确认的汇兑收益为()万元人民币。
查看答案
企业对境外子公司的利润表进行折算时，只能采用交易发生日即期汇率。
A. 对
B. 错
[音频]What do we learn about the relationship betweeen the two speakers?
A. They have taken the same class.
B. They live in the same building.
C. They are in the same university.
D. They work in the same school.
Why does the man choose to attend university in California?
A. Calfornia has pleasant weather.
B. UC Berkeley is his dream school.
C. He wants to be near his parents.
D. He wants to have different experiences.
What does the woman plan on majoring in?
A. Psychology.
B. Politics.
C. Social science.
D. Engineering.
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