更多"Deferred payment credits"的相关试题:
[单项选择]When a deferred tax liability account reverses it means that:()
A. cash flows have been lessened by the amount of the reversal.
B. the actual tax bill is equal to the tax expense reported in the income statement.
C. the actual tax bill is greater than the tax expense reported in the income statement.
[单项选择]An analyst does research about deferred tax liability. If a previously recorded deferred tax liability is not expected to reverse, which of the following is the most appropriate adjustment()
A. Decreasing financial leverage ratio.
B. Increasing current ratio.
C. Decreasing asset turnover ratio.
[单项选择]An analyst does research about deferred tax asset and liability and gathers the following information about a company:
Pre-tax accounting profit | $26000 |
Depreciation expense for accountmg purposes | $2100 |
Depreciation expense for tax | $3000 |
Income tax rate | 35% |
Assuming there are no other differences between accounting and tax profit, the company most likely records:()
A. A deferred tax asset of $315.
B. A deferred tax liability of $315.
C. A deferred tax liability of $585.
[单项选择]英译汉:"payment against arrival;payment at sight;payment by draft",正确的翻译为:( )。
A. 货到付款;凭汇票付款;即期付款
B. 货到付款;即期付款;凭汇票付款
C. 即期付款;货到付款;凭汇票付款
D. 凭汇票付款;即期付款;货到付款
[简答题]double assurance of payment
[简答题]down-payment requirement
[单项选择]The department deferred the {{U}}decision{{/U}} for six months.
A. put off
B. arrived at
C. abided by
D. protested against
[单项选择]The department {{U}}deferred{{/U}} the decision for six months.
A. put off
B. arrived at
C. abided by
D. protested against
[单项选择]
Documentary credits are separate transactions from the sales contract with which they are related and Letter of Credit can be divided into many kinds depending on the circumstance. A documentary credit may be available by payment, by negotiation or by acceptance. (1) means that the nominated bank will pay the beneficiary the full amount due once he submits the contract documents required under the credit. Under a (2) , the beneficiary is given double assurance of payment since the confirming bank has added its own undertaking to that of the opening bank. If a credit can be transferred by the original beneficiary to one or more parties, it is a (3) . If a credit stipulated that its amount can be renewed without specific amendment to the credit being made, it is then a (4) . (5) are those that cannot be amended or revoked without the consent of all the parties concerned.
1()
A. Confirmed credit
B. Payment credit
C. Negotiation credit
D. Acceptance credit
[简答题]documents against payment(1分)
[简答题]mode of payment (1分)
[判断题]Documentary credit means payment against goods instead of against documents.( )
[填空题]If people can follow the secure payment procedures, they needn’t worry too much about the security of their online payment.