甲公司持有在境外注册的乙公司80％股权，能够对乙公司的财务和经营政策实施控制。甲公司以人民币为记账本位币，乙公司以港币为记账本位币，发生外币交易时甲公司和乙公司均采用交易日的即期汇率进行折算。（1）2×10年10月20日，甲公司以每股2美元的价格购入丙公司股票100万股，支付价款200万美元，另支付交易费用0.5万美元。甲公司将购入的上述股票作为交易性金融资产核算，当日即期汇率为1美元=6.82元人民币。2×10年12月31日，丙公司股票的市价为每股2.5美元。（2）2×10年12月31日，除上述交易性金融资产外，甲公司其他有关资产、负债项目的期末余额如下：上述长期应收款实质上构成了甲公司对乙公司境外经营的净投资，除长期应收款外，其他资产、负债均与关联方无关。2×10年12月31日，即期汇率为1美元=6.80元人民币，1港元=0.86元人民币。（3）因对乙公司外币报表折算产生“外币报表折算差额”为50万元。 要求：根据上述资料，不考虑其他因素，回答下列问题。 下列关于甲公司在2×10年度个别财务报表中因外币货币性项目产生的汇兑损益的说法中，正确的有()。

Which of the following statements is NOT true about language？

A.Language is a sound system.

B.Language must have both spoken form. and written form.

C.Language is a set of symbols.

D.Language is systemic.

What conditions are needed lot shrubs to become established？

A．Ferns must take root.

B．The ground must be covered with grass.

C．More soil must accumulate.

D．Smaller plants must die out.

According to Rice, what must Asia-Pacific nations do to maintain economic prosperity？

A．They must cooperate with one another.

B．They must further promote trade relationships.

C．They must combat security threats such as terrorism.

D．They must come up with effective trade plans in the APEC forum.

The government needs a lot of money to solve () economic issues such as environmental protection.政府将需要大量的金钱来解决突出的经济问题，比如环保问题。

A、promise

B、permanent

C、process

D、prominent

We must not be ______ about our achievements；there is still a lot to be done．

对于成绩，我们不能自满，还有许多事情要做。

——That car must have cost a lot of money.——Oh, no, ______.

A．it mustn't

B．it hasn't

C．it doesn't

D．it didn't