The clean bill of lading bears an indication that the goods were received without damage,irregularities or short shipment,usually the word“apparent good order and condition”is indicated on the B/L.()
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B注册会计师是Q公司2006年度会计报表审计的外勤审计负责人,在审计过程 中,需对助理人员提出的相关问题予以解答,并对其编制的有关审计工作底稿进行复核。请代为作出正确的专业判断。
助理人员在审查有关应收账款和坏账准备等项目时,发现了一些问题,请B注册会计师帮助判断,公司处理正确的是()。
A. 对持有Q公司5%以上表决权股份的股东中,有欠Q公司应收账款的,Q公司在报表附注中进行了披露,无欠款的未予以披露
B. Q公司拥有P公司10%的股份,对应收P公司的账款,已无法收回,考虑到关联方关系,Q公司认为不能全额计提坏账准备
C. Q公司对计提坏账准备比例超过40%及以上的应收款项,在附注中说明了其计提的比例及其理由
D. 对已贴现的商业承兑汇票应在报表下端补充资料内的“已贴现的商业承兑汇票”项目中加以反映
A.Lawyer and client.B.Doctor and patient.C.Boss and secretary.D.Shop-assistant and cus
A. Lawyer and client.
B. Doctor and patient.
C. Boss and secretary.
D. Shop-assistant and customer.
The WTO is described as an umbrella organization under which the agreement that came out of the Uruguay Round of muhilateral trade negotiations are gathered.()
A. 正确
B. 错误
A.She's here this term.B.She's tired of teaching.C.She teaches English.D.She likes teac
A. She's here this term.
B. She's tired of teaching.
C. She teaches English.
D. She likes teaching.