下列各項(xiàng)，屬于貨幣性項(xiàng)目的特點(diǎn)有（ ）。
下列項(xiàng)目中，屬于分部費(fèi)用的有（ ?。?br>
關(guān)聯(lián)方存在的主要特征是（ ? ? ）
清算會(huì)計(jì)的基本前提有（ ? ?）
下列選項(xiàng)中，屬于破產(chǎn)費(fèi)用的有（ ）。
下列選項(xiàng)中，屬于履約成本的有（ ）
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我國(guó)外幣交易的會(huì)計(jì)處理方法
貨幣性項(xiàng)目的特點(diǎn)： （1）以期末名義貨幣為等值貨幣對(duì)該項(xiàng)期末金額按一般物價(jià)水平變動(dòng)進(jìn)行換算時(shí)，其換算結(jié)果的金額固定不變。（2）在一般物價(jià)水平變動(dòng)中所持貨幣性項(xiàng)目的實(shí)際購(gòu)買(mǎi)力發(fā)生變化并產(chǎn)生購(gòu)買(mǎi)力損益。
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