The balance of payment is a statistical record of all the economic transactions between residents of the reporting country and residents of the rest of the world during a given time period. The usual reporting period for all the statistics included in the accounts is a year. However, some statistics that make up the balance of payment are published on a more regular monthly and quarterly basis. It reveals how many goods and services one country has exported and imported and whether it has borrowed from or lent money to the rest of the world. Besides, whether the central bank has increases or decreased its reserves of foreign exchange is reported in the statistics. It is important to note that citizenship and residency are not necessarily the same thing from the view point of balance of payment statistics. In addition, for the purpose of balance of payment reporting, the subsidiaries of a multinational are treated as being a resident in the country where they are located even their shares are in fact owned by domestic residents. While the international organizations, such as the International Monetary Fund, the World Bank, United Nations and so on, are treated as being foreign residents even though they may be located in the reporting country. Reported figures are normally in the domestic currency of the reporting country. Collecting statistics on every transaction between domestic and foreign residents is an impossible task. However, the authorities collect their information from the customs authorities, surveys of tourist numbers and expenditures, data on capital inflows and outflows from banks, pension funds, multinationals and investment houses. Information on government expenditures and receipts with foreign residents is obtained from local authorities and central government agencies. Such statistics are based on reliable sampling techniques and thus only an estimate of the actual transactions. With the reported statistics, the International Monetary Fund provides a set of guidelines for the compilation of balance-of-payment statistics published in its Balance of Payment Manual. Besides, the Fund also publishes the balance-of-payment statistics of all its member countries in a standardized format facilitating inter-country comparisons. These are presented in two publications: Balance of Payment Statistics Yearbook and International Financial Statistics. In an accounting sense, balance of payment always balances. Because it is based on the principle of double entry book keeping. Each transaction between a domestic and foreign resident has two sides: a receipt and a payment. And both sides are recorded in the balance-of-payment statistics. From the view point of the balance of payment statistics, citizenship and residency are______.
A. the same thing
B. hardly the same thing
C. maybe the same thing
D. almost the same thing
上海中北制药有限责任公司2009年6月有关账户期初余额如下:(单位:元) 库存现金 8000 银行存款 850000 原材料 40000 固定资产 300000 短期借款 150000 应付账款 70000 实收资本 1150000 6月发生经济业务如下: (1)6月5日,从银行提取现金3000元,以备发放工资。 (2)6月8日,用转账支票购入生产运输用卡车一辆,计250000元。 (3)6月15日,大唐生物科技有限公司用价值300000元的材料向本厂投资,材料已验收入库。 (4)6月20日,用银行存款60000元归还向工商银行的流动资金借款。 (5)6月22日,海欣医药公司用银行承兑汇票偿还的前欠货款100000元。 (6)6月28日,以银行汇票20000元偿还欠利华公司的购货款。 要求:根据上述材料,回答问题: 6月8日的经济业务应当核算的会计账户有( )。
A. 固定资产
B. 库存现金
C. 其他货币资金
D. 银行存款
There are the 4P’s which help select the best advertising or marketing agency for your marketing campaign. In today’s results-oriented business environment, many people miss a very important element in the selection process. The world, even the hard-nosed business world, is made up of people. You can work with the most creative minds, the strongest marketing teams, and maybe even pure geniuses. The reality is, if you simply cannot "get along", it is highly unlikely that you will come up with a winning campaign. Even a mediocre team, inspired by great team spirit, can produce astounding campaigns. The sense of belonging, of ownership, spurs people to greater heights. In an advertising campaign, where emotions, values and vision play such important roles, it is the people who will win through. If people were the only considerations, then the business world will be filled with friends and lovers. Unfortunately, true substance is still a very necessary ingredient in the success of any marketing campaign. This is so important that most of the time, the Proposal, the Big Idea, the Grand Creative have formed the clinch pin of all decisions. This can work. This does work. So, this is an element that must not be overlooked. The proposal should cover not just the creative vision, but all the elements that make the campaign successful. When a great proposal and a nice team of people might be present, however, to ensure the success of a marketing campaign, the proper processes must be in place. You must have a good understanding of the organization, the resource and the way of working of the selected agency. In a major advertising campaign, the number of elements could mean that different teams are involved in different aspects. Price is indeed a consideration. Don’t we all wish we had budgets the size of a mountain Even Bill Gates has to think about budgets. Pay peanuts to get monkeys. Sounds familiar, right While it is true that the most expensive is not necessarily the best and the cheapest, not always the worst; price is indeed a poor gauge of the potential success of a marketing agency. Work out a realistic budget. Your local 4A’s (or whatever the association of advertising agencies is called in your neck of the woods) should have a price guide available on request. There you have it: 4P’s as promised. With this, you should be in good standing to make an intelligent decision on the marketing agency to be selected. This is by no means the best, the only or even an assured way to make the decision. However, this is a good starting point, and if used prudently can help tremendously. Here’s to your next successful marketing or advertising campaign! According to the writer, if you cannot get along with the creative people,______.
A. you can never win the competition
B. you can achieve independence
C. you have to work by yourself
D. you will remain dependent