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
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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
将用票单位发票使用和管理的实际情况,与有关的单证、账表进行核对从中发现问题的检查方法是( )。
A. 对照检查法
B. 顺向检查法
C. 逆向检查法
D. 票面逻辑推理法