423-第五章练习题(第五章 外汇市场与外汇会计)（423- fifth chapter exercises (Chapter fifth foreign exchange market and foreign exchange accounting)）.docVIP

423-第五章练习题(第五章 外汇市场与外汇会计)（423- fifth chapter exercises (Chapter fifth foreign exchange market and foreign exchange accounting)） Fifth chapter exercises (Chapter fifth foreign exchange market and foreign exchange accounting) Section 1 basic knowledge of foreign exchange rates and foreign exchange market Second foreign currency transaction accounting Third section exchange transaction accounting Translation of fourth foreign currency statements exercises 1. noun explanation (1) 外汇与汇率;(2) 金本位制度; (3) 固定汇率制度; (4) 浮动汇率制度; (5) 直接标价法; (6) 间接标价法;(7) 货币的升值与贬值; (8) 买入汇率或卖出汇率; (9) 即期汇率; (10) 远期汇率;(11) 期汇合约; (12) 升水和贴水;(13) 外币交易; (14) 外汇风险; (15) 交易风险; (16) 会计风险; (17) 经济风险; (18) 外汇买卖风险;(19) 外汇头寸; (21) 清算风险; (22) 国家外汇储备风险; (23) 一项交易观; (24) 两项交易观; (25) 衍生金融工具;(26) 期货合约; (27) 货币掉期;(28) 货币期权; (29) 套期保值; (30) 外币财务报表折算;(31) 功能货币;(32) 报告货币;(33) 外国货币; (34) 当地货币;(35) 汇兑差额;(36) 历史汇率;(37) 现 Exchange rate; (38) average exchange rate; (39) foreign currency exchange; (40) current exchange rate law; (41) tense method; (42) flow and non liquidity project law; (43) currency and non monetary item law 2. individual choice questions (1) the currency of the financial statements prepared by the parent company is () A. basic currency devaluation, B. function currency, C. history, currency devaluation, D. reporting currency (2) the rights and obligations of foreign exchange transactions in accordance with the exchange rate specified in the contract at a particular future date are A. currency swap, B., currency option, your C. forward contract, D., money market hedge (3) which of the following may lead to the risk of foreign currency transactions? A. sells goods at a price denominated in foreign currency as stipulated in the contract. B. foreign currency borrowing C.s commitment to future trading D. does other economic transactions in foreign currencies E. includes all of the above. 4. under the single transaction view, () A. exchange gains and losses are recorded separately. B. exchange gains and losses