根据《公约》规定,下列哪些条件为一项发盘必须具备的基本要素()A、货名、品质、数量B

题型:单项选择题

问题:

根据《公约》规定,下列哪些条件为一项发盘必须具备的基本要素()

A、货名、品质、数量

B、货名、数量、价格

C、货名、价格、支付

D、货名、品质、价格

考点:国际商务单证员继续教育国际商务单证员继续教育题库
题型:单项选择题

大华公司、M公司均为上市公司,2007年1月1日大华公司销售给M公司产品一批,价款为6000万元,增值税税率17%。双方约定3个月付款。M公司因财务困难无法按期支付。至2007年12月31日大华公司仍未收到款项,大华公司对该应收账款计提坏账准备800万元。2007年12月31日M公司与大华公司协商,达成债务重组协议如下:

(1)M公司以银行存款偿还债务300万元。

(2)M公司以固定资产抵偿部分债务,设备账面原价为1050万元,已提折旧为300万元,计提的减值准备为30万元,公允价值为840万元,该固定资产已于2007年12月31日运抵大华公司。

(3)M公司以

A.B两种产品抵偿部分债务

A.B产品账面成本分别为450万元和240万元,公允价值(计税价格)分别为600万元和300万元,增值税率为17%。产品已于2007年12月31日运抵大华公司。

(4)将上述债务中的部分剩余债务转为M公司1827万股普通股,每股面值和市价均为1元。M公司已于2007年12月31日办妥相关手续。大华公司作为长期股权投资核算。

(5)大华公司同意免除M公司剩余债务的20%并延期至2009年12月31日偿还,并从2008年1月1日起按年利率4%计算利息。但如果M公司从2008年起,只要实现利润总额超过600万元,符合条件的当年年利率上升为5%。如果M公司年利润总额低于600万元,则当年仍按年利率4%计算利息。假定债务重组日预计M公司在债务延长期限每年实现的净利润总额很可能超过600万元。M公司2008年实现利润总额660万元,2009年实现利润总额450万元。M公司于每年末支付利息。

要求:

(1)计算大华公司重组后债权的公允价值;

(2)计算M公司重组后债务的公允价值;

(3)编制大华公司债务重组时,第一年收到利息时,第二年收回本息时的账务处理;

(4)编制M公司债务重组时,第一年支付利息时,第二年归还债务时的账务处理。

题型:单项选择题

I have never taken cooking classes. I learned cooking from my mother because she was really interested in teaching me how to cook. The main reason for this was because when my mother got married, she didn’t know how to cook anything, not even an egg. My grandmother never allowed her to stay in the kitchen when she was cooking.

My mother did not start to cook until she was 25 years old. In the beginning, it was very hard for her. So, she had to take cooking classes to prepare(准备) our meals. After having that experience, she decided to teach me how to cook because she didn’t want me to have the same experience.

I remember when I was seven years old, and my mother was cooking, I was with her in the kitchen enjoying cooking. I always helped her. Sometimes we prepared meals that my mother already knew how to make, and sometimes we prepared them from recipes. Nowadays, I am really thankful for that experience because I don’t need help to cook a meal. I can cook for me alone or for a group of people; it doesn’t matter.

I will do the same with my children because I don’t want them to have the same experience as my mother. If one day I am not with them, I want to be sure that they can carry on their lives without me.  

小题1: The writer’s mother learned cooking _______.

A. from the writer’s grandmother

B. all by herself

C. by taking cooking class

小题2:The underlined word recipes in this passage most probably means _______.

A. instructions on how to cook food

B. experiences of cooking food

C. some well-known cooks

小题3:We can learn from the passage that the writer’s children will _______.

A. hate cooking

B. learn cooking

C. teach cooking

小题4: The writer must think cooking is _______ to learn in life.

A. interesting          B. difficult          C. necessary

小题5:According to the passage, which of the following statements is TRUE?

A. the writer’s mother didn’t know how to cook anything but an egg.

B. the writer’s mother started to cook after 25 years old.

C. the writer’s mother taught the writer how to cook because she disliked cooking.

题型:单项选择题

I often have conversations with John over telephone, while keep in touch with Tom by__________ letter.

A.不填;;the

B.不填;a

C.the;不填

D.the; a

题型:单项选择题

以下药物中不属于儿茶酚胺类的拟肾上腺素药的是

A.去甲肾上腺素

B.盐酸哌唑嗪

C.盐酸多巴酚丁胺

D.盐酸氯丙那林

E.重酒石酸间羟胺

题型:单项选择题

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