21 Which of the following best describes the effect on Thames’ financial statements of the payment terms related to the landing fees in Spain? Thames would:
A report an unrealized exchange loss at year-end.
B defer recognizing any currency effects until the payable is paid.
C adjust the landing fees expense to reflect the change in exchange rate when they are paid
A说的unrealized exchange loss 是否在paid之后就成为realized 了？ 另外C选项错在哪里？
