問題詳情
46. 莎拉公司除了一筆 1 億美元的海外公司債，其他資產負債都是以新臺幣為收付標的，其功能性貨幣也是新臺幣，如果某年度新臺幣（對美元）升值，則莎拉公司會有：
(A)利息收入增加
(B)利息費用減少
(C)匯兌利得
(D)匯兌損失
(A)利息收入增加
(B)利息費用減少
(C)匯兌利得
(D)匯兌損失
參考答案
無參考答案
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