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【单选题】
2019年4月1日,某科研所根据经过批准的部门预算和用款计划,向主管财政部门申请财政授权支付用款额度为20万元,经过审批,当月10日以财政授权支付方式下达18万元的用款额度。12日该科研机构收到银行转来的“授权支付到账通知书”,则下列财务会计处理正确的是( )。
A.
4月1日 借:财政应返还额度    20 贷:零余额账户用款额度     20
B.
4月10日 借:零余额账户用款额度  20 贷:财政拨款收入            20
C.
4月12日 借:零余额账户用款额度  18 贷:财政拨款收入            18
D.
4月12日 借:零余额账户用款额度  18 贷:财政应返还额度           18
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举一反三
【单选题】在C语言中,以下合法的字符常量是 。
A.
'\084'
B.
'\x4g'
C.
'0'
D.
"\0"
【判断题】原子吸收分光光度法可以用来测定绝大多数的非金属元素。
A.
正确
B.
错误
【判断题】对数字信号进行算数运算和逻辑运算的电路称为数字电路
A.
正确
B.
错误
【单选题】在C语言中,以下合法的字符常量是:
A.
‘\084'
B.
‘\x43’
C.
“\0”
D.
"A"
【单选题】US firm submitted a fixed bid for a Euro multimillion project in Ukraine. The contract will be awarded in 12 months and the company knows there will be no advance payments. The company
A.
should pay the premium for a 3 months put currency option to hedge the quotation exposure.
B.
should write 3 months put currency option, receive the premium and roll it forward.
C.
should buy 12 months put option and limit the loss to the premium amount if the bid gets rejected.
D.
should get 1 year Euro denominated loan equal to the bid amount.
【多选题】A credit required the goods should be shipped by 12 monthly installments and before the 5th day of each month. The goods were shipped as scheduled from Junuary to May, while the seller failed to make...
A.
Payments for shipment in February
B.
Payments for shipment in April
C.
Payments for shipment in May
D.
Payments for shipment in June
【单选题】Payments should be made _______ sight draft.
A.
at
B.
upon
C.
by
D.
after
【单选题】Company X wants to borrow $10,000,000 floating for 5 years; company Y wants to borrow £5,000,000 fixed for 5 years. The exchange rate is $2 = £1 and is not expected to change over the next 5 years. Th...
A.
They should borrow $10,000,000 at $10%
B.
They should borrow £5,000,000 at 10.50% interest-only for five years; translate pounds to dollars at the spot rate.
C.
They should borrow £5,000,000 at £10.50% interest-only for five years; translate pounds to dollars at the spot rate; enter long position in a forward contract to buy £5,000,000 in five years.
D.
None of the above
【单选题】Homer's Holesome Donuts has determined that its profit-maximizing quantity is 10,000 donuts per year. Homer's earns $12,000 in revenue from the sale of those donuts. Homer's has two costs. First he pa...
A.
Yes, because he is incurring an economic loss.
B.
Yes, because all costs are fixed in the long run.
C.
No, because he is making an economic profit.
D.
No, because all costs are variable in the long run.
【单选题】在C语言中以下合法的字符常量是()。
A.
’\0824’
B.
’\x243’
C.
’0’
D.
”\0”
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