下列有关分部报告的叙述中,错误的是( )。A.分部报告通常是作为财务会计报告的组成

题型:单项选择题

问题:

下列有关分部报告的叙述中,错误的是( )。

A.分部报告通常是作为财务会计报告的组成部分予以披露的

B.在企业财务会计报告仅披露个别报表的情况下,其分部报告的披露以个别会计报表为基础剥报

C.在企业财务会计报告披露合并报表的情况厂,其分部报告的披露仍以个别会计报表为基础列报

D.主要分部报告可以采用业务分部或地区分部报告的形式

考点:注册会计师会计注册会计师会计4
题型:单项选择题

This isn't _____ bag. _____ is _____ bag. [ ]

A. her; Its; her

B. his; It; she

C. his; Its; her

D. his; It; her

题型:单项选择题

最终热处理的工序位置一般均安排在()之后。

A、粗加工

B、半精加工

C、精加工

D、超精加工

题型:单项选择题

压力容器运行操作人员,应加强对液面计的维护管理,要经常保持液面计清洁,玻璃板(管)内外要定期擦洗或冲洗,保持完好和清晰。

题型:单项选择题

何为耽误列车?

题型:单项选择题

根据以下业务背景资料,回答(一)~(五)题的相关问题。2010年7月1日,上海进出口贸易公司(SHANGHAI IMPORT AND EXPORT CO., LTD.)与澳大利亚客户(MANDARS IMPORTS CO.,LTD)签订了一份出口女式牛仔裙(.Ladies Denim Skirt)的合同(合同号为PU20107),并指派外贸跟单员小王负责此笔业务跟单合同的主要内容如下:Fabric & Construction : 99% cotton 1% polyester with spandex 11S ×16S +70D/88×46 Washing: Stone washed Packing: Flat pack, 1 piece/polybag1 dozen into a big polybag, assorted sizes per polybag, 4 big polybags into an export carton. Export carton must be p. Maximum sizes of export cartons: Length Width Heightcm 60 42 48 ColourBlue/grey Shipping mark of the cartons As per our information Hangtag: MANDARS Main label: MANDARS Washing label: With correct compositon & washing instruction Samples: Pre-production samples: 3 pieces in size 38 before 15th July,2010(ETD Shanghai)by DHL The pre-production samples should be made after the fabric has been tested and passed by STR Shanghai Branch, (上海胜邦质量检测分公司)then will be sent to customer’s quality assurance department. “GO” for production can only be given after their approval. Lab Dip samples:as confirmed by our assurance quality department on 5th July,2010 Shipping samples: 2 pieces in size 38 on/about 5 days after shipment Payment: 30 % deposit with order by T/T, the balance against copy of B/L Price terms & total amount: USD 8.00 per piece FOB Shanghai, USD144000.00 Quantity: 18000 pieces, size and color assortment:

5% more or less in the quantity and amount are allowed. Shipment: 20th August, 2010 from Shanghai to Sydney, Australila by COSCO as carrier , partial and transshipment allowed Shipping agent: Shipment should be made by Shanghai Jingde Int’l Forwarding Co.,Ltd.. Tel86-21-62228123,AttnMr.Liu Purchase conditions: All garments manufacturers must meet the minimum manufacturing standards, comply with the SA8000 and all garments should be AZO-free and no nickel in press buttons is used.

如果不考虑“溢短装”的情况,外贸跟单员小王应该收取多少金额的deposit?

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