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有 一笔以外币结算的购货业务,如果将结算日与购货日的不同汇率而造 成的记账本位币金额的变化, 作为购入存货成本的增加或减少, 这体现了外币交易会计中的 ( )。

单选题
2021-09-02 11:51
A、“单一交易观”
B、“两项交易观”下的“递延法”
C、“两项交易观”下的“摊销法”
D、“两项交易观”下的“当期确认法”
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正确答案
A

试题解析

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