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accepting bank
提问人：网友linux5151
发布时间：2022-01-06
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A、A) payment in advance
B、B) open account payment
C、C) documentary collection
D、D) L/C
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第2题
【判断题】The right to the franchise is sold by the franchisor to the franchisee for an initial sum of money, often called the up-front entry fee, or franchise fee.
第3题
Documentary credit is a separate transaction from the sale or other contract on which it may be based. Banks deal with documents and not with goods, services or performance to which the documents may relate.
第4题
Yling Co entered into a contract in respect of which performance obligations are satisfied over time on 1 January 20X4. The contract is expected to last 24 months. The price which has been agreed for the contract is $5 million. At 30 September 20X4 the costs incurred on the contract were $1.6 million and the estimated remaining costs to complete were $2.4 million. On 20 September 20X4 Yling Co received a payment from the customer of $1.8 million which was equal to the total of the amounts invoiced. Yling Co calculates the stage of completion of its performance obligations on contracts on the basis of amounts invoiced to the contract price. What amount would be reported in Yling Co's statement of financial position as at 30 September 20X4 as the contract asset arising from the above contract?
A、Nil
B、$160,000
C、$800,000
D、$200,000
第5题
The differences between a bill and a cheque are as follows:
Bill
(1)The drawee may be any person.
(2)There are four kinds of tenor for the bills.
(3)After acceptance the acceptor is primarily liable for payment.
(4)Before issuing a bill, the drawer may not open an account with drawee.
(5)A bill other than a banker's demand draft or stipulation in Article 5 of Cheque Act cannot be crossed.
(6) Acceptance made by acceptor is irrevocable.
(7)A bill can be drawn in a set.
Cheque
(1)The drawee must be a ______.
(2)The tenor is merely payable ______.
(3)The ______ is always primarily liable for payment.
(4)Before issuing a cheque, the drawer must be a customer who has opened an ______ with the paying bank and ______ money in the account.
(5)A cheque can be ______.
(6)Duty and authority of paying bank to pay a cheque may be terminated by ______.
(7)A cheque cannot be drawn in a ______.
