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【单选题】
某小企业2018年7月12日收到A公司应质疑问题而退回的商品20件,每件商品成本为50元,该批商品系2018年6月13日出售,给A公司每件商品售价为120元,适用增值税税率16%,货款已收。因A公司提出的退货要求符合销售合同约定,企业同意退货,并开出支票支付退货款。企业在该商品退回做会计处理正确的为 (点击查看 选项如图)A.
B.
C.
D.
D
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举一反三
【单选题】Which one of the following statements about complying presentation is correct? ( )
A.
When an issuing bank determines that a presentation does not comply, it may, with the agreement from the negotiating bank, approach the applicant for a waiver of the discrepancies.
B.
When an issuing bank determines that a presentation is complying, it may in its sole judgement, decide whether or not to honour.
C.
Banks may refuse to honour or negotiate discrepant documents.
D.
Notice of refusal must be given to presenter no later than close of the tenth banking day following the day of presentation.
【简答题】A written permission．which is granted by the customs authorities when a vessel with exports is able to leave the port，is called（ ）．
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