外商投资企业业务收支以人民币以外的货币为主的，才可选择一种外币为记账本位币，但是编制的财务会计报告应折算为人民币。 ()
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企业收到投资者以外币投入的资本,应当采用的折算汇率是()。
A. 交易发生日的即期汇率
B. 交易发生当期的期初汇率
C. 即期汇率的近似汇率
D. 投资双方合同约定的汇率
How smart are snakes compared with other animals？
A. They are very intelligent.
B. They are not very intelligent.
C. They are fairly intelligent.
D. They are unintelligent.
A．outletB．suitC．therapyD．origin
A. outlet
B. suit
C. therapy
D. origin
【B9】
As knowing
B. Well knowing
C. Known
D. To know well
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