一、单项选择题1.我国外币报表折算中产生的外币报表折算差额,应反映在()。A、资产负债表;B、现金流量表;C、利润表;D、会计报表附注。2.按我国现行会计制度规定,销售商品所形成的外币应收账款由于市场汇率上涨引起的折算差额,在期末确认时,应()。A、增加财务费用;B、冲减财务 I. Single-choice questions 1. The translation difference of foreign-currency statements arising from the conversion of foreign-currency statements in China shall be reflected in (). A, the balance sheet; B, cash flow statement; C, income statement; D, notes to the financial statements. (2) According to the current accounting system in our country, the translation difference arising from the rise of market exchange rate for the accounts receivable from the foreign currency formed by the sales of goods should be confirmed at the period-end. A, increase financial costs; B, offset financial