高会期中考选择第6题： 6.Which of the following best describes the measurement of a gain or loss from the sale of a depreciable asset by a foreign subsidiary whose functional currency is not the local currency? a.Reconstruct the journal entry on the date of the sale using the historical rate for cash and the depreciable asset and its accumulated depreciation. b Reconstruct the journal entry on the date of the sale using the current rate for cash and the historical rate for the depreciable asset and its accumulated depreciation. c.Translate the gain or loss using the historical rate. d.Translate gains at the current rate and losses at the historical rate. 答案更正为(B) 同学可上数位学习网确认更改後的成绩。 提醒同学第三次小考时间为6/1日， 但由於同学希望第三次小考於6月初考试， 因此会与第四次小考时间相隔很近， 可能会连续两周小考， 或是必须在期末考前一周考小考， 请同学见谅。 --

※ 发信站: 批踢踢实业坊(ptt.cc) ◆ From: 123.193.218.89