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In the U.S.,the accounting for foreign exchange currency is done as follows: A Two-transaction perspective that accrues foreign exchange gains and losses. B One-transaction perspective

In the U.S.,the accounting for foreign exchange currency is done as follows:

A Two-transaction perspective that accrues foreign exchange gains and losses.

B One-transaction perspective that accrues foreign exchange gains and losses.

C Two-transaction perspective that defers foreign exchange gains and losses.

D One-transaction perspective that defers foreign exchange gains and losses.

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