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【单选题】
某企业为增值税一般纳税人,2x17年12月1日签订合同采用预收款方式销售产品,合同规定产品售价200000元,本金业于2×17年12月10日收到购货方支付的货款234000元2x18年1月20日本企业按照合同定向购货方发货并出增值税专用发票,2x18年5月购方收到货物。则本企业正确的会处理是()A.
2x17年12月1日确认商品销售收入200000元
B.
2x17年12月10日确认商品销售收入200000元
C.
2x18年1月20日认商品销售收入200000元
D.
x18年2月3日确认商品销售收入200000元
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举一反三
【多选题】Which of the following statements is unlikely to be found on a foul bill of lading____?
A.
insufficient packing
B.
missing safety seal
C.
two cartons short
D.
apparent good order and condition
【简答题】根据以下资料制作海运提单• 信用证资料：• 1．BENEFICIARY: NINGBO NATIONAL I/E CORP.• 2．APPLICANT: NEIBOUR HAIS CO. LONDONUK• 3．A FULL SET CLEAN SHIPPED ON BOARD OCEAN BILL OF LADING MADE OUT TO THE ORDER OF UK BANK，MARKED...
【单选题】A bill of lading could be which of the following？ ______. ① A contract ② A receipt ③ A negotiable instrument．
A.
I and ③ only
B.
② and ③ only
C.
② and ③ only
D.
①，② and ③
【单选题】The master can refuse to ______ in the bill of lading the statements required by the Act if either he has reasonable grounds for suspecting that the information given by the shipper is inaccurate，or h...
A.
inoculate
B.
innovate
C.
inordinate
D.
incorporate
【判断题】The foreign country's letter of credit provides that the latest shipment period is July 31, 2001, and the negotiation period is August 15, 2001. The date of issue of the bill of lading I have issued i...
A.
正确
B.
错误
【单选题】The clean bill of lading bears an indication that the goods were received without damage，irregularities or short shipment，usually the word“apparent good order and condition”is indicated on the B／L.( )
A.
正确
B.
错误
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