题目内容

国际货运代理人作为进出口货物收、发货人的代理人在安排货物运输事宜时,依照我国相关法律法规的规定,其享有一定的权利并需要承担一定的义务,下列表述不正确的是( )

A. 国际货运代理人有权要求委托人支付服务报酬
B. 国际货运代理人有权在授权范围内自主处理委托事
C. 国际货运代理人有向委托人报告委托事务处理情况的义务
D. 国际货运代理人有向承运人报告委托事务处理情况的义务

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国际货运代理只代表货主安排货物装卸、储存及货物的运输,不负责客户报关及收取费用等日常业务

What should the balance be on a business's wages control account after all payroll related entries have been correctly made?

A. Credit balance
B. Debit balance
Can be either a debit or a credit balance
D. Nil

What entries are required in relation to accounting for the deduction of income tax from salaries?

A. DR Wages control, CR Income tax liability
B. DR Cash, CR Income tax liability
C. DR Income tax liability, CR Cash
DR Income tax liability, CR Wages control

Which of the following is NOT a reason for gross pay exceeding basic pay?

A. Bonus
B. Overtime
C. Holiday pay
D. Income tax

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