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NH 公司 2017年12月发生如下经济业务: 1.5日,向A公司销售商品一批,增值税专用发票上注明售价500 000元,增值税85 000元。规定的现金折扣条件为2/10、1/20、n/30,产品交付并已经办妥首款手续。 2.8日,开出支票支付电视广告费100 000元,包装、展览费50 000元。 3.15日,向B公司销售商品一批,增值税专用发票上注明售价300 000元, 增值税 51 000元 , 货款已存银行。 4.20日,收到A公司前欠货款。 NH公司2017年12月31日账项调整: 5.专设销售机构的职工工资40 000元。 6.企业总部财务部门职工工资15 000元,销售管理部门职工工资10 000元。 7.支付银行短期利息50 000元。 8.企业本月销售产品领用包装物1 000个,包装物的单位计划成本为5元,包装物联通产品一起出售,且单独计价(本月包装物的材料成本差异率为2%) 9.自行研发专利技术,研究阶段发生的材料费 10 万,其他费用 2 万。 10. 企业本月销售产品成本为 350 000元。 11.本公司 为赚取差价 购入 的 上市公司股票每股市价上涨了 3元(共计10 000股) 12.NH公司持有乙公司20%有表决权的股份,能够对乙公司施加重大影响。本年乙公司实现净利润200万元。
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【单选题】If the spot price of the euro is $1.10 per euro and the 30-day forward rate is $1.00 per euro, and you believe that the spot rate in 30 days will be $1.05 per euro, then you can try to maximize specul...
A.
buying euros in the current spot market and selling euros in 30 days at the future spot rate.
B.
signing a forward foreign exchange contract to sell euros in 30 days.
C.
signing a forward foreign exchange contract to sell dollars in 30 days.
D.
buying dollars in the spot market and selling the dollars in 30 days at the future spot rate.
【单选题】在Windows7中单击控制菜单图标,其结果是( )
A.
打开控制菜单
B.
关闭窗口
C.
移动窗口
D.
最大化窗口
【简答题】A Chinese seller exports commodity X to Japan. The price is USD 500 CIF Kobe per unit, including $50 of freight and $10 of insurance premium. If the domestic purchase price is RMB1 0 00 per M/T , and ...
【单选题】Answer the following given that the rate of exchange between the JPY and sterling is quoted at 188.869-189.131,what is the cost of buying JPY 1m?
A.
1m/189.131
B.
1m╳189.131
C.
1m╳188.869
D.
1m/188.869
【简答题】A Chinese company exported a parcel of goods to Canada. The sales price was USD500/ metric ton CIF Vancouver. T he freight and the premium were USD70 and USD 6 respectively. If the purchasing price wa...
【判断题】汽车转向盘转向传动比增大,转向操纵力不变。
A.
正确
B.
错误
【判断题】The buying rate and the selling rate is defined from the bank’s point of view.
A.
正确
B.
错误
【单选题】Which of the following is correct concerning the relationship among middle rate, buying rate and selling rate?
A.
middle rate = selling rate - buying rate
B.
middle rate = selling rate + buying rate
C.
middle rate = (selling rate + buying rate)/2
D.
middle rate = (selling rate - buying rate)/2
【单选题】Suppose that the interest rate on the U.K. bond is 5.55%. Forward and spot exchange rates ($/£) are 2.10 and 2.00 respectively. The effective return to a U.S. investor from buying a U.K. bond is most...
A.
10.45%
B.
10.55%
C.
10.65%
D.
10.60%
【判断题】The difference between the buying rate and selling rate, or the "spread" and "margin" contitutes the bank's profit when buying and selling foreign exchange.
A.
正确
B.
错误
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