According to China's accounting standards, what are the accounting principles of foreign currency transaction accounting for enterprises?

According to the provisions of China's accounting standards, the accounting principle of foreign currency transaction accounting of enterprises is ()

A. foreign currency accounts are kept in functional currency and foreign currency.

B determine the functional currency according to the currency of the country where the enterprise is located.

C adjust the balance of all foreign currency accounts according to the exchange rate at the end of the month.

D. Use single transaction view or two transaction views for accounting.

E. convert the spot exchange rate and the spot approximate exchange rate into the local currency amount.

Answer: trump card

Tips: The above explanations are for reference only.

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