By assigning multiple company codes to a controlling area, you can perform cross-company code cost accounting. You can allocate costs in Management Accounting to more than one company code.
There are three currencies available for your evaluations:
Controlling area currency: In cross-company-code cost accounting, the controlling area and company codes may possess different currencies. You can define a controlling area currency that is identical to one of the company code currencies. You can also use an additional currency in Management Accounting.
Company code currency : In cross-company code cost accounting, you are only free to choose an object currency if all the assigned company codes have the same currency and this is the same currency as the controlling area currency. If this is not the case, the object currency in the account assignment object will automatically be the company code currency.
Transaction currency : The currency in which a document is posted to Management Accounting is the transaction currency.
So, based on SAP certification document the correct ansewrs are A/B/D...

Correct answers are :
A,B,D (case of 1:n assignment)