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我国会计准则中外币财务报表折算差额在财务报表中应作为（ ）。
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A recent study discovered that after surviving a heart attack, women have a slightly higher risk than men of dying in the next 30 days. The finding, researchers say, likely reflects the differences in the type of heart failure women experience, as well as the severity of the condition. (When the severity of the heart attack was taken into consideration, the mortality rates were more comparable between men and women.) The study examined medical records for more than 136,000 patients who had suffered from acute coronary syndromes (ACS急性冠状动脉综合症). They found that, in the month after first suffering ACS, the mortality rate among men was 5.3%, compared with 9.6% in women. Under the umbrella term ACS there are multiple conditions—including heart attack caused by either completely or partially blocked blood supply, and what doctors refer to as "unstable angina (心绞痛)," or when slowly decreasing blood and oxygen supply causes tightness in the chest, often a precursor (前兆) to the more severe types of heart attack. In this study, a heart attack caused by completely or nearly completely blocked blood supply was more likely to result in death after 30 days for women, compared with men. But for slightly less severe incidents, in which blood flow was partially or temporarily blocked, or in cases of unstable angina, women had lower mortality rates in the following 30 days than men did. The differences, which incorporate both sex and type of ACS, suggest to researchers that physicians should take gender into consideration when assessing patients, and deciding on the best course of treatment or prevention. Women, who in the study tended to be older than men when they suffered heart attack, were also more likely to have concurrent complications (并发症) such as diabetes (糖尿病) or hypertension (高血压). And whereas men were more likely to have narrowed coronary arteries (冠状动脉), which was less frequently the case among women. After a more severe incident, the fact that women had a greater risk for death suggested to doctors that it might be due to the subsequent reduction in blood flow. On the other hand, that they got along better than men after the less severe forms of ACS—partial blockage or unstable angina—was likely a result of the generally less severe blockages seen in women, as compared to men. Heart disease is the leading cause of death among both men and women, and though, overall women’s health outcomes continue to be slightly worse than men’s, they are improving. And, researchers hope, with more studies illuminating the way in which heart disease uniquely impacts women and men, new gender-specific treatment methods may be the way of the future. What does the study indicate about acute coronary syndromes (ACS)
2014年1月1日，甲公司将一栋自用的房屋对外出租，将其作为投资性房地产核算。假设甲公司该房屋公允价值能够持续取得，甲公司对投资性房地产采用公允价值模式进行后续计量。该房屋原价120万元，已计提折旧20万元，2014年1月1日公允价值为110万元。不考虑其他因素，下列关于转换日的会计处理中正确的是（ ）。
2013年12月31日，甲公司对一起未决诉讼确认的预计负债为160万元。2014年3月6曰，法院对该起诉讼判决，甲公司应赔偿乙公司80万元；甲公司和乙公司均不再上诉。甲公司适用的所得税税率为25%，所得税采用资产负债表债务法核算，按净利润的10%提取法定盈余公积，2013年度财务报告批准报出日为2014年3月31日，预计未来期间能够取得足够的应纳税所得额用以抵扣可抵扣暂时性差异。不考虑其他因素，该事项对甲公司2013年12月31日资产负债表“未分配利润”项目期末余额的影响金额为( )万元。
采用剩余政策进行收益分配能使企业的综合资金成本最低。 ( )
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