2019年2月8日,某事业单位收到同级财政部门批复的分月用款计划及代理银行盖章的“财政授权支付到账通知书”,金额为150万元。财会部门根据有关凭证作出的下列账务处理正确的有( )。 A. 财务会计: 借:零余额账户用款额度 150 贷:财政拨款收入 150 B. 预算会计: 借:资金结存——零余额账户用款额度 150 贷:财政拨款预算收入 150 C. 财务会计: 借:资金结存 150 贷:财政拨款收入 150 D. 预算会计: 借:零余额账户用款额度 150 贷:财政拨款预算收入 150
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【简答题】根据给定的条件做汇票,可以附件或图片形式上传答案: date: 22 May.,2007 amount: GBP21,787.00 tenor: at 90 days after sight/ date drawer: China National Animal By-products Imp. & Exp. Corp., Beijing Branch, Beijing drawee: Bank ...
【单选题】L/C : FROM: KOREA EXCHANGE BANK, SEOUL TO: BANK OF CHINA, JIANGSU BRANCH L/C NO.1234 DD 040112 BENEFICIARY:ABC COMPANY, NANJING DRAFTS AT 90 DAYS AFTER SIGHT FOR 100 PERCENT OF INVOICE VALUE DRAWN ON ...
B.
DATED JANUARY 12 2004 EXCHANGE FOR USD36,500.00 AT SIGHT OF THIS FIRST OF EXCHANGE PAY TO
F.
THE ORDER OF BANK OF CHINA, JIANGSU BRANCH THE SUM OF USD THIRTY SIX THOUSAND FIVE HUNDRED ONLY. D Wrong option is( ) Right answer:
【单选题】信用证条款: FROM:KOREA EXCHANGE BANK, SEOUL, KOREA TO:BANK OF CHINA, JIANGSU BRANCH L/C NO. 1234 DD 17 0401 BENEFICIARY: ABC COMPANY, NANJING APPLICANT:XYZ COMPANY, KOREA AMOUNT: ABOUT USD19,000.00 DRAFTS ...
A.
NO.A1666 NANJNG, MAY 1, 20 17 DRAWN UNDER KOREA EXCHANGE BANK, SEOUL, KOREA L/C NO.1234 DATED 17 0401 EXCHANGE FOR USD20,000.00 AT 90 DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF BANK OF CHINA THE SUM OF USD DOLLARS TWENTY THOUSAND ONLY. TO:KOREA EXCHANGE BANK, NEW YORK ABC COMPANY, NANJING WANG LIANG (Authorized signature)
B.
NO.A1666 NANJNG, MAY 1, 20 17 DRAWN UNDER KOREA EXCHANGE BANK, SEOUL, KOREA L/C NO.1234 DATED 17 0401 EXCHANGE FOR USD20,000.00 AT SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF BANK OF CHINA THE SUM OF US DOLLARS TWENTY THOUSAND ONLY. TO:KOREA EXCHANGE BANK, NEW YORK ABC COMPANY, NANJING WANG LIANG (Authorized signature)
C.
NO.A1666 NANJNG, MAY 1, 20 17 DRAWN UNDER KOREA EXCHANGE BANK, SEOUL, KOREA L/C NO.1234 DATED 17 0401 EXCHANGE FOR USD20,000.00 AT 90 DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF BANK OF CHINA THE SUM OF US DOLLARS TWENTY THOUSAND ONLY. TO: KOREA EXCHANGE BANK, SEOUL ABC COMPANY, NANJING WANG LIANG (Authorized signature)
D.
NO.A1666 NANJNG, MAY 1, 20 17 DRAWN UNDER KOREA EXCHANGE BANK, SEOUL, KOREA L/C NO.1234 DATED 17 0401 EXCHANGE FOR USD19,000.00 AT 90 DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF BANK OF CHINA THE SUM OF US DOLLARS TWENTY THOUSAND ONLY. TO: KOREA EXCHANGE BANK, NEW YORK
【简答题】Some terms of the L/C: DRAFT CLAUSE: DRAFTS TO BE DRAWN AT 30 DAYS AFTER SIGHT ON ISSUING BANK FOR 90% OF INVOICE VALUE. INVOICE AMOUNT: USD 108000.00 FOB SHANGHAI DRAFT shows: EXCHANGE FOR: