MCQ-08512A company's foreign subsidiary operation maintains its financial statements in the local currency. The foreign operation's capital accounts would be translated to the functional currency of the reporting entity using which of the following rates?
选项:
A: Historical exchange rate .
B: Functional exchange rate .
C:Weighted average exchange rate .
D:Current exchange rate at the balance sheet date .
发布时间:2024-06-01 11:52:59