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Which THREE of the following foreign currency balances would be retranslated at the closing rate at

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Which THREE of the following foreign currency balances would be retranslated at the closing rate at the year end?

A.Notes payable

B.Trade payable

C.Property, plant and equipment (held under the cost model)

D.Cash

参考答案:

答案：Notes payable；Trade payable；Cash

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