第12题: [多项选择]企业发生的下列外币业务中，应在业务发生时就确认汇兑损益的有( )。 A. 从银行借入外币借款 B. 将外币卖给银行 C. 从银行买入外币 D. 收回用外币结算的应收账款 E. 偿还借入外币借款 参考答案:B,C 答案解析:[解析] 在外币业务四个类型的日常账务处理中，只有外币兑换业务在平时产生汇兑损益。
第28题:[单选题]The president proposed that we should bring the meeting to a close. A.stated B.said C.announced D.suggested 参考答案:D propose和suggest的意思都是“建议”。例如：She suggested that he should adapt himself to his new conditions．她建议他适应新的环境。state“陈述、宣布”，例如： You'll have to state what exactly these terms mean．你须说明这些术语的确切意思是什么。say “说”; announce“宣布、发布”，例如：The news was announced by the BBC．英国广播公司发布了这条消息。
