A外贸公司为一般纳税企业,选择确定的记账本位币为人民币,其外币交易采用交易日即期汇率

题型:问答题

问题:

A外贸公司为一般纳税企业,选择确定的记账本位币为人民币,其外币交易采用交易日即期汇率折算。本期委托B公司代理从德国进口甲商品共20箱,箱子尺码为120×120×80厘米,每只重75千克,进口价每千克FOB 270美元,当日即期汇率1美元=6.99元人民币。今接到进口货物结算专用发票一式四联单,货款当即付出。现假设:海运运费率为W/M每吨运费104美元,收费重量/体积比率为1立方米=1000千克,投保金额为发票金额110%,保险费率为2.7%,进口关税税率为12%,增值税税率为17%,银行手续费为5‰,B公司代理手续费率为1.2%(上列相关业务当日即期汇率均为1美元=6.99元人民币)。
要求:根据以上资料,编制委托方(A公司)与受托方(B公司)双方必要的会计分录。

考点:外经贸从业人员考试外贸会计实务外经贸从业人员认证考试外贸会计实务
题型:问答题

It seems that politicians around the world are thinking about the health of their countries. While in China, Chen Zhu has announced his plans for a universal health service and reform across health services. Gordon Brown, the UK Prime Minister, has also announced he is planning to make some changes in our health service.

The crux of Mr. Brown’s proposals is related to giving the NHS ( National Health Service) a greater focus on prevention, rather than just curing patients.

He is planning to introduce increased screening for common diseases such as heart disease, strokes and cancer, for example, breast cancer. In Britain there are 200,000 deaths a year from heart attacks and strokes, many of which might have been avoided if the condition had been known about.

Initially, the diagnostic (诊断的) tests will be available for those who are vulnerable, or most likely to have the disease. One example is a plan to offer all men over 65 an ultrasound test to check for problems with the main artery (动脉), a condition which kills 3,00Omen a year. The opposition have criticized Mr. Brown’s proposals, saying that they are just a trick, and claiming that there is no proper timetable for the changes. They also say that Mr. Brown is reducing the money available for the treatment of certain conditions while putting more money towards testing for them.

The NHS was founded in 1948, and is paid for by taxation. The idea is that the rich pay more towards the health service than the poor. However, in recent years there has been a great increase in the use of private health care, and it’s much quicker. The NHS waiting lists for operations can be very long, so many people who can afford it choose to pay for medical care themselves.

All the following statements are true except that().

A.all people should pay for their health care at the NHS

B.some people are against the reform of health care

C.the writer is likely to come from Britain

D.more money will be spent on testing people than before

题型:问答题

咀嚼压力

A.咀嚼肌所能发挥的最大力
B.咀嚼中咀嚼肌实际发出之力
C.牙周膜的最大耐受力
D.(作图)力计测得的上下牙间咬合力值
E.粉碎食物所需的力

题型:问答题

分行派驻的柜台经理交流以下哪些是正确的()。

A.遇特殊情况,可以随时交流

B.原则上每两年交流一次

C.原则上每三年交流一次

D.在同一机构连续任职时间最长不得超过两年

题型:问答题

患了急性前列腺炎,应注意以下调摄,除了()。

A.忌饮酒

B.忌食辛辣

C.避免过劳

D.应温水坐浴

E.可行前列腺按摩

题型:问答题

军人代表会议应当正确处理民主与集中的关系,实行()和()相结合。

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