题目内容 (请给出正确答案)
[主观题]

Southern Corporation purchased land in 2008 for $380,000. In 2018, it purchased a near

ly identical parcel of land for $860,000. In its 2018 balance sheet, Eton valued these two parcels of land at a combined value of $1,720,000. Reporting the land in this manner violated the ().

A、Principle of the business entity

B、Going-concern assumption

C、Cost principle

D、Realization principle

提问人:网友后慧珍 发布时间:2022-01-07
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第1题
听力原文:The latest strike in southern Vietnam began Friday morning, when hundreds of work

听力原文: The latest strike in southern Vietnam began Friday morning, when hundreds of workers blocked the entrance of the Pou Chen Corporation near Ho Chi Minh City. The Taiwanese-owned company manufactures garments for Nike, Adidas, and other American corporations, and employs 22,000 workers. It was not clear just how many had joined the strike. Nguyen Minh Quang, the government-sponsored labor union representative of Pou Chen Corporation, says the strikers throw fermented shrimp paste on company security guards. The paste is foul smelling and hard to wash out. This strike, as with most others recently, did not have official backing from Vietnam's only government approved labor union. The demands at Pou Chen Corporation included higher salaries, but the workers there also demanded the removal of one of the Taiwanese managers.

How many workers are employed by Pou Chen Corporation?

A.2,200

B.22,000

C.220,000

D.2,200,000

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第2题
To: Guangzhou People's CourtPlaintiff: Handcup MarketingDomicile: No. 33, 4th Road,

To: Guangzhou People's Court

Plaintiff: Handcup Marketing

Domicile: No. 33, 4th Road, New York

Legal Representative: Qingguo Su

Position: Manager of Handcup Marketing

Defendant: South China Corporation

Domicile: No. 21 South Binjiang Road, Guangzhou

Legal Representative: Bai Mei

Position: Manager of the South China Corporation

CLAIMS:

1. To order the Defendant to pay to the Plaintiff 18,000,000 RMB, including 15,000,000 RMB for the dispatched products and 3,000,000 RMB for the interest.

2. To order the Defendant to pay for the court fees.

FACTS AND REASONS:

The defendant is the plaintiff's distributor in Southern China. From September 2010 to October 2011, the plaintiff issued all kinds of products worth 15,000,000 RMB to the defendant.(see Exhibit I)

Each of the said transactions was signed and received by the defendant (see Exhibit II). Although the plaintiff had repeatedly requested, the defendant failed to pay the debt on time.

The indebtedness arising out of the transactions between the plaintiff and the defendant shall be under the legal power of Chinese laws. The defendant refused to accept mediation. The plaintiff is now facing huge economic losses (see Exhibit III). Therefore, in accordance with relevant Chinese laws and regulations, the defendant should bear corresponding civil responsibility.

According to Articles 106 and 112 in the PRC General Civil Law, Article 108 in the PRC Civil Procedural Law and other related laws and regulations, the plaintiff hereby files this case with the court for your adjudication.

Plaintiff:Handcup Marketing

Date:May 14th, 2012

ATTACHMENTS:

1. One copy of the plaintiff's business license;

2. One copy of the original Certificate of the Legal Representative;

3. One copy of the original Power of Attorney;

4. Exhibit I: Invoices for each transaction;

5. Exhibit II: Receipts for each transaction;

6. Exhibit III: List of losses.

1. Handcup Marketing is suing South China Corporation of not paying for the transactions.{T; F}

2. Qingguo Su is a lawyer.{T; F}

3. The plaintiff has got well prepared before filing the lawsuit.{T; F}

4. The plaintiff didn't know which laws and regulations should be applied in this case.{T; F}

5. The defendant owed the plaintiff RMB 15,000,000 for the dispatched products.{T; F}

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第3题
On July 16th, 1993, the Cathy Expert Corporation of Beijing sold to the Southern Traders o
f Copenhagen, Denmark, at the Beijing international Trade Fair 5,000 dozen Chinese Straw Baskets Art. No. 5160 at the price of US $ 9 per dozen, CIF Copenhagen, for shipment during Sep., 1993. Insurance is to be effected for 110% of the invoice value against All Risks and War Risk as per the China Insurance Clauses of 1 January, 1981. The deal was closed smoothly without much discussion, except on the question whether part shipment and transhipment should be allowed. But the buyers were also quick to agree to the sellers' request on these points. The goods are to be packed in cartons, 2 dozen to a carton, and the terms of payment are by a sight irrevocable letter of credit to teach the sellers 30 days before the time of shipment and to remain valid for negotiation in China until the 15th day after the date of shipment. Shipping marks are to be designed by the Sellers.

CONTRACT

No: 93 - 208

Buyers: (46) _______.

Sellers: (47) _______.

Commodity: Chinese Straw Baskets

Specifications: Art. No. 5106

Quantity: 5,000 dozen

Unit Price: At US $ 9 per dozen CIF Copenhagen

Total Value: (48) ______.

Packing: (49) ______.

Shipping Mark: At Seller's option

Insurance: To be effected by the Sellers for 110% of the invoice value against All Risks and War Risk as per the China Insurance Clauses of 1 Jan. , 1981.

Time of Shipment: (50) ______.

Port of Shipment: China port (s)

Port of Destination: Copenhagen, Denmark

Terms of Payment: By a sight irrevocable L/C to reach the Sellers 30 days before the time of shipment and remain valid for negotiation in China until the 15th day after the date of shipment.

Done and signed in Belling on this 16th day of July, 1993.

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第4题
Countries at all levels of economic development face a similar challenge: to make their in
dustries competitive in an increasingly integrated global economy. Despite sharing the same overall goal, though, countries face distinctive geographical issues m ensuring that their industries compete effectively. Industries in relatively developed countries must protect their markets from new competitors. Countries once governed or still governed by communist parties must prepare their industries to compete in a global market-driven economy. Developing countries of Africa, Asia, and Latin America must identify new markets and sources of revenue to generate industrial growth.

Competition among blocs Industrial competition in the relatively developed world increasingly takes place among blocs of countries. Countries within three groups — North America, Western Europe, and East Asia — cooperate more extensively with each other but compete against the other two regions to promote industrial growth.

In North America, the United States and Canada have eliminated virtually all trade barriers, while similar efforts have been made among the members of the European Community. Cooperation is less extensive in East Asia, where Japanese industries tend to set the lead in exporting industrial goods to other countries.

The free movement of most products across the borders has led to closer integration of industries within North America and Western Europe. For example, traditionally, most automobiles sold in Canada were manufactured in Canada, but now most automobiles sold in Canada are assembled in the United States. On balance, however, Canada exports twice as many automobiles to its southern neighbor as it imports. Every Chevrolet Caprice and Ford Taurus sold in Canada is actually assembled n the United States, but every Chevrolet Lumina and Ford Crown Victoria sold in the United States is actually assembled in Canada.

At the same time they have promoted internal cooperation, the three trading blocs have erected barriers to restrict the ability of industries from other regions to compete effectively. European Community members slap a tax on goods that were produced in other countries. Japan has lengthy permit procedures that effectively hinder foreign companies from selling there. The Japanese government maintains quotas on the number of automobiles its companies can export to the United States in order to counter charges of unfair competition.

Transnational corporations Industries within relatively developed countries are increasingly controlled by large transnational corporations, sometimes called multinational corporations. A transnational corporation operates factories in countries other than the one in which its headquarters is located. Initially, transnational corporations were primarily American-owned, but in recent years Japanese, German, and other European companies have been active as well.

Some transnational corporations locate factories in other countries to expand their markets. Manufacturing the product where it is to be sold overcomes the restrictions that many countries place on imports. Furthermore, given the lack of economic growth in many relatively developed countries, a corporation may find that the only way it can increase sales is to move into another country. Transnational corporations also open factories in countries with lower-cost site factors, in order to reduce production costs. The site factor that varies among countries most dramatically is labor.

Japanese transnational corporations have been especially active in the United States in recent years. Several hundred Japanese-owned corporations have built factories in the United States, primarily to develop new markets for electronics, automotive components, and metal products. Most of these plants have been located in a handful of interior states, including Ohio, Indiana, Kentu

A.hinder foreign companies from selling in Japan

B.promote selling in Japan

C.maintain balanced trade with other countries

D.operate factories in other countries

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第5题
Countries at all levels of economic development face a similar challenge: to make their in
dustries competitive in an increasingly integrated global economy. Despite sharing the same overall goal, though, countries face distinctive geographical issues in ensuring that their industries compete effectively. Industries in relatively developed countries must protect their markets from new competitors. Countries once governed or still governed by communist parties must prepare their industries to compete in a global market-driven economy. Developing countries of Africa, Asia, and Latin America must identify new markets and sources of revenue to generate industrial growth.

Competition among blocs Industrial competition in the relatively developed world increasingly takes place among blocs of countries. Countries within three groups —North America, Western Europe, and East Asia —cooperate more extensively with each other but compete against the other two regions to promote industrial growth.

In North America, the United States and Canada have eliminated virtually all trade barriers, while similar efforts have been made among the members of the European Community. Cooperation is less extensive in East Asia, where Japanese industries tend to set the lead in exporting industrial goods to other countries.

The free movement of most products across the borders has led to closer integration of industries within North America and Western Europe. For example, traditionally, most automobiles sold in Canada were manufactured in Canada, but now most automobiles sold in Canada are assembled in the United States. On balance, however, Canada exports twice as many automobiles to its southern neighbor as it imports. Every Chevrolet Caprice and Ford Taurus sold in Canada is actually assembled in the United States, but every Chevrolet Lumina and Ford Crown Victoria sold in the United States is actually assembled in Canada.

At the same time they have promoted internal cooperation, the three trading blocs have erected barriers to restrict the ability of industries from other regions to compete effectively. European Community members slap a tax on goods that were produced in other countries. Japan has lengthy permit procedures that effectively hinder foreign companies from selling there. The Japanese government maintains quotas on the number of automobiles its companies can export to the United States in order to counter charges of unfair competition.

Transnational corporations Industries within relatively developed countries are increasingly controlled by large transnational corporations, sometimes called multinational corporations. A transnational corporation operates factories in countries other than the one in which its headquarters is located. Initially, transnational corporations were primarily American-owned, but in recent years Japanese, German, and other European companies have been active as well.

Some transnational corporations locate factories in other countries to expand their markets. Manufacturing the product where it is to be sold overcomes the restrictions that many countries place on imports. Furthermore, given the lack of economic growth in many relatively developed countries, a corporation may find that the only way it can increase sales is to move into another country. Transnational corporations also open factories in countries with lower-cost site factors, in order to reduce production costs. The site factor that varies among countries most dramatically is labor.

Japanese transnational corporations have been especially active in the United States in recent years. Several hundred Japanese-owned corporations have built factories in the United States, primarily to develop new markets for electronics, automotive components, and metal products. Most of these plants have been located in a handful of interior states, including Ohio, Indiana, Ke

A.hinder foreign companies from selling in Japan

B.promote selling in Japan

C.maintain balanced trade with other countries

D.operate factories in other countries

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第6题
corporation headquarters
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第7题
A joint-stock corporation allows people to ______.A.divide the corporation's propertyB.hol

A joint-stock corporation allows people to ______.

A.divide the corporation's property

B.hold shares of the corporation

C.return their percentage back to the corporation

D.divide their initial investments to a corporation

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第8题
Marriott Corporation is small on training employees.
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第9题
1. What should be the goal of the financial manager of a corporation?
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