公司将银行存款450000元存入证券公司,以备购买有价证券。之后,用其中的150000元购入股票作为交易性金融资产。那么,该公司应编制的会计分录应该是( )。
A. ①借:其他货币资金——信用证存款
B. 450000
C. 贷:银行存款450000
D. ②借:交易性金融资产
E. 150000
F. 贷:其他货币资金——信用证存款
G. 150000
H. ①借:其他货币资金——外埠存款
I. 450000
J. 贷:银行存款
K. 450000
L. ②借:交易性金融资产
M. 150000
N. 贷:其他货币资金——外埠存款
O. 150000
P. ①借:其他货币资金——存出投资款
Q. 150000
R. 贷:银行存款
S. 450000
T. ②借:交易性金融资产
U. 150000
V. 贷:其他货币资金——存出投资款
W. 150000
X. ①借:其他货币资金——保证金存款
Y. 450000
Z. 贷:银行存款
[. 450000
\. ②借:交易性金融资产
]. 150000
^. 贷:其他货币资金——保证金存款
_. 150000
查看答案
担任会计机构负责人(会计主管人员)的,除取得会计从业资格证书外,还应当具备会计师以上专业技术职务或者从事会计工作( )年以上。
A. 1
B. 2
C. 3 D.5
归类总规则三可概括为:①具体列名;②基本特征;③从后归类。这三条规定应按照其先后次序加以运用。
转运提单和联运提单都包括全程运输,但是提单签发人一般都在提单中规定,只对他负责的第一程运输内发生的货物损失承担责任。
First Bank of EnglandAddress: 48 North Square, London WSSR 5KL, UKTel: 020 7342 2369 Fax: 020 7342 2901IRREVOCABLE LETTER OF CREDITCredit number: 25489Date: March 4, 2003Applicant: Longway Company, LondonBeneficiary: Dalian Electronic Appliances Company, ChinaDear Sirs,We hereby open our irrevocable letter of credit in your favor for the sum not to exceed a total of Seventy Five Thousand U S Dollars ( US $ 75,000 ) , to be made available by your request for payment at 30 days sight drawn on us for 100% of invoice value accompanied by the following documents.Signed Invoice in three copies' certifying that the goods are in accordance with Contract No. GA/JS-453.Insurance Policy for invoice amount plus 10%.Clean shipped Bills of Lading in complete set issued to order and blank endorsed marked "Freight paid"Evidencing shipment of: 150 cartons of 34 "Color Television Receivers" (C. I. F. London)Shipment: from Dalian, China to London, BritainPartial Shipments Not PermittedTransshipment Not PermittedWe hereby engage that payment will be duly made against documents presented in Advising Bank's notification in conformity with the terms of this credit.Yours faithfullyRoy SmithManagerFirst Bank of England, London, International DivisionLetter of Credit, Irrevocable DocumentaryOpener: (1) Opening Bank: (2) Amount covered: (3) Goods covered: (4) Port of Departure: (5) 3()