没收A公司逾期未退回的包装物的押金，应做的会计分录为（）。
A. 借：其他应付款 贷：营业外收入
B. 借：应付账款 贷：营业外收入
C. 借：营业外支出 贷：应收账款
D. 借：营业外支出 贷：其他应付款
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为了满足会计核算可比性的要求,对资产的计量只能采用历史成本。()
A. 正确
B. 错误
健康保险合同中都规定有免赔额条款,其中,全年免赔额扣除的对象是 ()。
A. 最大额的赔款
B. 最小额的赔款
C. 平均赔款
D. 全部赔款
债券投资组合的内部收益率法的假定之一是投资人持有该债券投资组合直至组合中期限最长的债券到期。()
A. 正确
B. 错误
An L/C applicant is unhappy with the goods he receives. He is due to pay a term bill of exchange. Which of the following course of action could take place？______.
A. He is obliged to pay as the documents were in order.
B. He can instruct the issuing bank not to debit him.
C. He can pay a reduced amount to compensate for the inferior goods.
D. He instructs the issuing bank to return the documents with a payment refusal statement to the beneficiary.
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