【多选题】关于售后回购,下列说法中正确的有( )。
A.
大多数情况下,售后回购交易属于融资交易,企业不应确认销售商品收入
C.
如果商品所有权上的主要风险和报酬已经转移,则在销售商品时应确认收入
D.
如果商品所有权上的主要风险和报酬没有转移,应将售价与回购价的差额,在回购期间按期计提利息
【多选题】关于售后回购,下列说法中正确的有( )。
A.
大多数情况下,售后回购交易属于融资交易,企业不应确认销售商品收入
C.
如果商品所有权上的主要风险和报酬已经转移,则在销售商品时应确认收入
D.
如果商品所有权上的主要风险和报酬没有转移,收到的款项应确认为其他应付款
E.
实质具有融资性质的情况下,回购价格大于原售价的,差额应在回购期间计提利息计入财务费用
【单选题】Which of the following results in increasing basic earnings per share?
A.
Paying more than book (carrying) value to retire outstanding bonds.
B.
Issuing cumulative preferred stock.
C.
Purchasing treasury stock.
D.
All of these answer choices increase basic earnings per share.
【多选题】The two basic operations at the DPSK transmitter are ____________.
B.
unipolar nonreturn-to-zero (NRZ) encoding
D.
frequency-shift keying
【单选题】As per the standing orders,you should carry out all the following operations except ______ upon having received words that a person has fallen overboard.
A.
call the Master immediately
C.
sound the “Man Overboard” signal of 3 prolonged blasts on the whistle and 3 prolonged blasts on the general alarm
D.
prepare,as many as possible,rescue facilities,including warm clothes
【多选题】下列关于我国证券回购交易的说法中,正确的有( )。
B.
我国证券回购交易中,交易所的资金清算与债权管理都在证券公司自营账户内进行
D.
以券融资方在交易所回购交易开始时其申报买卖部位为卖出(S)
【简答题】根据酒店市场及宾客特点可以把酒店分为哪几类?
【多选题】The basic morphological operations include:
【单选题】根据酒店市场及宾客特点分类,酒店可分为 ________________ 。
【判断题】The basic logic operations are AND, OR,and MAYBE