信用证注销的掌握要点() A.支付后余额为零的信用证,以及不允许分批装运且无需支付尾

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问题:

信用证注销的掌握要点()

A.支付后余额为零的信用证,以及不允许分批装运且无需支付尾款的信用证,无论是否过效期,均可在支付后即予注销;

B.信用证项下无论是否发生对外支付,可在信用证逾效期一个月后予以注销;

C.其他情况下,须经信用证各方当事人协商同意,且收到通知行的撤证电报并确认已收回全套正本信用证后,信用证方可注销;

D.信用证注销后,应做相应的表外账务处理

考点:注册会计师外汇管理制度外汇管理制度题库
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正常人尿常规检查,不可能出现下列哪项结果()

A.RBC0~1/HP

B.WBC1~3/HP

C.透明管型0~1/LP

D.颗粒管型0~1/LP

E.草酸钙结晶

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布尔镶嵌法

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Children start out as natural scientists, eager to look into the world around them. Helping them enjoy science can be easy ;there’s no need for a lot of scientific terms or expensive lab equipment. You only have to share your children’s curiosity. Firstly,listen to their questions. I once visited a classroom of seven-year-olds to talk about science as a job. The children asked me" textbook questions" about schooling, salary and whether I liked my job. When I finished answering, we sat facing one another in silence. Finally I said, "Now that we’ve finished with your lists, do you have questions of your own about science"
After a long pause ,a boy raised his hand," Have you ever seen a grasshopper(蚱蜢) eat When I try eating leaves like that, I get a stomachache. Why"
This began a set of questions that lasted nearly two hours.
Secondly, give them time to think. Studies over the past 30 years have shown that, after asking a question, adults typically wait only one second or less tor an answer, no time for a child to think. When adults increase their" wait time" to three seconds or more, children give more logical, complete and creative answers.
Thirdly, watch your language. Once you have a child involved in a science discussion, don’t jump in with" That’s right" or" Very good". These words work well when it comes to encouraging good behavior. But in talking about science, quick praise can signal that discussion is over. Instead, keep things going by saying" That’s interesting" or" I’d never thought of it that way- before", or coming up with more questions or ideas.
Never push a child to" Think". It doesn’t make sense, children are always thinking, without your telling them to. What’s more, this can turn a conversation into a performance. The child will try to find the answer you want, in as few words as possible, so that he will be a smaller target for your disagreement.
Lastly, show;don’t tell. Real-life impressions of nature are far more impressive than any lesson children can learn from a book or a television program. Let children look at their fingertips through a magnifying glass, and they’ll understand why you want them to wash before dinner. Rather than saying that water evaporates, set a pot of water to boil and let them watch the water level drop.

In which of the following paragraph (s) does the author tell us what to say to encourage children in a science discussion

A. The second and third.

B. The fourth and fifth.
C. The fifth and sixth.


D. The seventh.

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根据营业税法律制度的规定,下列各项中,不征收营业税的是( )。

A.某足球俱乐部的门票收入
B.某娱乐城随卡拉OK服务取得的销售啤酒收入
C.某拍卖行向委托人收取的手续费
D.某企业生产邮票首日封取得的收入

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变电运行人员具体负责变电站()的生产人员,包括集控中心、监控中心、巡维中心和有人值班变电站中从事监控、巡维、操作及管理的人员。

A、技术创新

B、运行分析

C、运行管理

D、分析管理

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