1. If a company uses the temporal method for translating its foreign subsidiary's financial statements, which of the following accounts is not exposed?

Accounts receivable

Plant and equipment

Cash

Accounts payable

2. According to the conversative current asset financing policy:

a- some of the fixed assets, all of the permanent current assets, and all of the temporary current assets of a firm are financed with long-term capital.

b- some of the fixed assets, some of the permanent current assets, and all of the temporary current assets of a firm are financed with long term capital.

c- all of the fixed assets, all of the permanent current assets, and some of the temporary current assets of a firm are financed with long term capital

d- all of the fixed assets, some of the permanent current assets, and all of the temporary current assets of a firm are financed with long term capital.

e- all of the fixed assets, some of the permanent currents assets, and some of the temporary current assets of a firm are financed with long term capital.