Enterprises to convert foreign currency financial statements, the following items, should use the spot exchange rate on the balance sheet date for conversion are ().

Answer: a, c

Options A and C belong to the assets and liabilities in the balance sheet, and are converted at the spot exchange rate on the balance sheet date; Option B belongs to the owner's equity item in the balance sheet and is converted at the spot exchange rate at the time of occurrence; Option D, which belongs to the income item in the income statement, can be converted by the spot exchange rate on the trading day or by the exchange rate determined by a systematic and reasonable method and close to the spot exchange rate on the trading day.

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