【单选题】在双边国际合作中,国与国之间税收情报交换的方式主要有()。
【单选题】A firm's gearing is the level of fixed assets as a percentage of total assets.
【多选题】下列项目中不应确认为收入的有( )。
D.
销售商品收取的增值税 【参考答案】企业在销售商品过程中,有时会代第三方或客户收取一些款项,如企业代国家收取增值税,旅行社代客户购买门票、出售飞机票时代收的保险费等,这些代收款应作为暂收款记入相关的负债类科目;销售商品代垫的运杂费应作为应收款项;销售商品收取的增值税计入应交税费中。
【单选题】按照会计准则的规定,下列项目中不应确认为收入的是( )。
B.
设备出租收入 C. 违约金收入 D.销售商品收取的不含税价款
【单选题】Creative accounting measures are often aimed at reducing gearing,Which of these is NOT a measure which can be used to reduce (or not increase) gearing?
A.
Renegotiating a loan to secure a lower interest rate
B.
Treating a lease as a short-term rental agreement
C.
Repaying a loan just before the year end and taking it out again at the beginning of the next year
D.
'Selling' an asset under a sale and leaseback agreement
【单选题】听力原文: Scientists are gearing up for one of the most ambitious international research programs ever attempted: a decade-long exploration of the world's oceans to unlock some of the most closely held se...
【单选题】The driver’s wrong gearing(挂档) was_______for the backward movement of the car, which accidentally knocked down the old woman. [ ]
【多选题】在双边国际合作中,国与国之间税收情报交换的方式主要有()。