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当前学科:会计继续教育
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填空题
企业为建造固定资产,通过出让方式取得土地使用权而支付的土地出让金应计入()。
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推荐知识点:
盐析法
国际多式联运通常是以集装箱为运输单元,将不同的运输方式有机地组合在一起,构成连续的,综合性的一体化货物运输。
A trading company of China sold rice to a Japanese Company in June 2006 and the payment was to be made by sight L/C. The total amount of goods was USD65000. The issuing bank of credit overseas designated a bank in China as the advising bank, confirming bank and negotiating bank. After the seller dispatched the goods in November 2006 , he presented the full set of documents including the L/C to the negotiating bank for negotiation. The negotiating bank checked the documents and then sent to the seller a notice indicating that the bank would make payment recently, but the seller had not received the money for a long time. In December 2007, the negotiating bank advised the seller that the issuing bank dishonored the L/C for the documents were not in accordance with the terms of L/C. Question: Could the seller get the payment? Why and how? (Translate the case into Chinese and then answer the question) Helpful hint : The case is mainly about confirmed L/C.
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