Two accounting systems car generally be used to account for foreign exchange transactions, namely, ______.
A. the single entry system and the double entry system
B. the single entry system and the multiple currency accounting system
C. the double entry system and the multiple currency accounting system
D. None of the above is true.
查看答案
The seller in an open account must know that in some circumstances he can present open account receivable to a law institution for acceptance.
A. Right
B. Wrong
C. Doesn't say
A standby letter of credit ______.
A. is a promise by the importer to honor the beneficiary's presentation of the documents
B. is never used as a payment mechanism
C. is used when the obligation in the underlying transaction is not performed by the obligor
D. can not be used to assure the performance of non - monetary obligations
In the US and most other countries, the corporate form of organization is the most important in terms of dollar value of assets ______.
A. owed
B. owned
C. outstanding
D. balance
账簿、进货销货登记等资料,保管期满需要销毁时,应编制销毁清册,报( )批准,然后在其监督下销毁。
A. 主管部门
B. 税务机关
C. 审计部门
D. 主管部门和税务机关