问答题

XX公司与境外一客户发生进口业务,前往甲银行办理资金结算,该公司向甲银行提交一笔 资金,并指示该银行将该笔资金支付给境外方客户,甲银行在收取了一定费用之后接受了该项 业务。
根据以上资料,回答下列问题。
该案例所采用的结算方式为( )。

A.托收
B.汇票
C.信用证
D.汇款
在该结算方式下,委托银行办理此项业务的XX公司又称为(
B.授信人
B.受信人
C.付款人
D.受益人
在该结算方式中,办理该项业务的银行承担的责任有(
C.按照客户申请书的内容办理业务
B.承担第一付款责任
C.审査客户申请书内容是否完整
D.承担一部分连带付款责任
在该结算方式中,XX公司需要承担的责任有(
D.出具申请书
B.支付相应结算费用
C.承担因币种转换发生的套汇损失
D.核实密押印鉴
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问答题

(a) Apex is a publicly listed supermarket chain. During the current year it started the building of a new store. The directors are aware that in accordance with IAS 23 Borrowing costs certain borrowing costs have to be capitalised.
Required:
Explain the circumstances when, and the amount at which, borrowing costs should be capitalised in accordance with IAS 23. (5 marks)(b) Details relating to construction of Apex’s new store:
Apex issued a $10 million unsecured loan with a coupon (nominal) interest rate of 6% on 1 April 2009. The loan is redeemable at a premium which means the loan has an effective fi nance cost of 7?5% per annum. The loan was specifi cally issued to fi nance the building of the new store which meets the defi nition of a qualifying asset in IAS 23. Construction of the store commenced on 1 May 2009 and it was completed and ready for use on 28 February 2010, but did not open for trading until 1 April 2010. During the year trading at Apex’s other stores was below expectations so Apex suspended the construction of the new store for a two-month period during July and August 2009. The proceeds of the loan were temporarily invested for the month of April 2009 and earned interest of $40,000.
Required:
Calculate the net borrowing cost that should be capitalised as part of the cost of the new store and the fi nance cost that should be reported in the income statement for the year ended 31 March 2010. (5 marks)

A.
Required:
Explain
B.
Required:
Calculate
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