题目内容

下面关于射极偏置电路的动态分析,描述正确的是( )。

A. 输入电阻越大,电压增益也越大
B. 输出电阻的大小和固定偏置放大电路相同
C. 射极交流旁路电容CE是否存在对动态性能没有影响
D. 射极偏置电路的发射极有三种不同的接法,它们的动态性能各不相同

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IFRS financial statements consist of consolidated statement of financial position and ().

A. Statement of comprehensive income
B. Cash flow statement
C. A statement of changes in equity
D. Explanatory notes

Generally, IFRS consolidated statements are () for non-listed companies in EU countries.

A. required
B. allowed
C. prohibited
D. permitted

Using the current rate method to translate the foreign entities’ financial statements, translation adjustments are included in ().

A. stockholders’ equity
B. exchange loss
C. exchange gain
D. current period income

If the foreign entity has a functional currency different from the reporting currency of the parent, the financial statements are translated using current rate method.

A. 对
B. 错

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