英译中:Cash discount
英译中:Cash discount
相关考题:
For strong internal control system over cash, it is important to have the duties related to cash receipts and cash payments divided among different employees.() 此题为判断题(对,错)。
Cash equivalents( ) A、are illegal in some companyB、will be converted to cash within two yearsC、will be converted to cash within 90 daysD、will be converted to cash within 120 days
( ) is offered to encourage customers to pay in cash. A、Trade discountB、Cash discountC、Quality discount
13 Which of the following correctly describes the imprest system for operating petty cash?AA All expenditure out of petty cash must be supported by a properly authorised voucher.B A regular equal amount of cash is transferred into petty cash.C The exact amount of expenditure out of petty cash is reimbursed at intervals.D A budget is fixed for a period which petty cash expenditure must not exceed.
(b) Discuss the key issues which the statement of cash flows highlights regarding the cash flow of the company.(10 marks)
2 The draft financial statements of Choctaw, a limited liability company, for the year ended 31 December 2004 showeda profit of $86,400. The trial balance did not balance, and a suspense account with a credit balance of $3,310 wasincluded in the balance sheet.In subsequent checking the following errors were found:(a) Depreciation of motor vehicles at 25 per cent was calculated for the year ended 31 December 2004 on thereducing balance basis, and should have been calculated on the straight-line basis at 25 per cent.Relevant figures:Cost of motor vehicles $120,000, net book value at 1 January 2004, $88,000(b) Rent received from subletting part of the office accommodation $1,200 had been put into the petty cash box.No receivable balance had been recognised when the rent fell due and no entries had been made in the pettycash book or elsewhere for it. The petty cash float in the trial balance is the amount according to the records,which is $1,200 less than the actual balance in the box.(c) Bad debts totalling $8,400 are to be written off.(d) The opening accrual on the motor repairs account of $3,400, representing repair bills due but not paid at31 December 2003, had not been brought down at 1 January 2004.(e) The cash discount totals for December 2004 had not been posted to the discount accounts in the nominal ledger.The figures were:$Discount allowed 380Discount received 290After the necessary entries, the suspense account balanced.Required:Prepare journal entries, with narratives, to correct the errors found, and prepare a statement showing thenecessary adjustments to the profit.(10 marks)
听力原文:When the Fed wishes to encourage business activity, it may lower the discount rate to boost borrowing.(5)A.People are discouraged to do business with a lower discount rate.B.People are encouraged to borrow more money if the discount rate is lowered.C.People are encouraged to borrow more money if the discount rate is raised.D.People are discouraged to borrow less money with a lower discount rate.
听力原文:The holder of credit card can buy goods against the card at any shop that has joined the scheme without cash.(9)A.The credit card can be used at any shop without paying cash.B.The credit card can he used at any appointed shop together with cash.C.The credit card can be used at any appointed shop without paying cash.D.The credit card can be used to withdraw any amount of cash.
What is the reserve requirement?A.The requirement for cash reserves.B.The requirement for deposits in cash.C.The percentage of a bank's deposits in the form. of cash reserves.D.The requirement of a bank to deposit a percentage of money.
听力原文:M: Bank of China. May I help you?W: Yes, please. I'd like to get some information about discounting a bill of exchange.Q: What does the customer want to do.?(17)A.To withdraw some money.B.To exchange some foreign currencies.C.To discount some bills.D.To cash some traveler's checks.
Charter-party usually contains a clause which states that payment must be made in cash without discount every 30 days in advance, and that in default of payment the shipowners have the right to ________ the vessel from the Charterer's service.A.sendB.withdrawC.let goD.take off
Charter-party usually contains a clause states that payment must be made in cash without discount every 30 days in advance,and that in default of payment the shipowners have the right to ______ the vessel from the Charterers service.A.sendB.withdrawC.let goD.take off
阅读下列说明和C++代码,将应填入 (n) 处的字句写在答题纸的对应栏内。【说明】 某大型购物中心欲开发一套收银软件,要求其能够支持购物中心在不同时期推出的各种促销活动,如打折、返利(例如,满300返100)等等。现采用策略(Strategy)模式实现该要求,得到如图5-1所示的类图。 图5-1 策略模式类图 【C++代码】#include using namespace std;enum TYPE{NORMAL, CASH_DISCOUNT, CASH_RETURN};class CashSuper{public: (1);};class CashNormal : public CashSuper { //正常收费子类public: double acceptCash(double money) { retum money; }}; class CashDiscount : public CashSuper {private: double moneyDiscount; // 折扣率public: CashDiscount(double discount) { moneyDiscount=discount; } double acceptCash(double money) { retum money *moneyDiscount; }};class CashRetum : public CashSuper { // 满额返利private: double moneyCondition; // 满额数额 double moneyReturn; // 返利数额public: CashRetnm(doublemotieyCondition, double moneyReturn) { this->moneyCondition=moneyCondition; this->moneyReturn=moneyRetum; } double acceptCash(doublemoney) { double result =money; if(money>=moneyCondition) result=money-(int)(money/moneyCondition ) * moneyRetum; return result ; }};class CashContext {private: CashSuper *cs;public: CashContext(int type) { switch(type) { caseNORMAL: //正常收费 (2) ; break; case CASH_RETURN: //满300返100 (3) ; break; case CASH_DISCOUNT: //打八折 (4) ; break; }}double GetResult(double money) { (5) ; }};//此处略去main( )函数
阅读下列说明和Java代码,将应填入 (n) 处的字句写在答题纸的对应栏内。【说明】某大型购物中心欲开发一套收银软件,要求其能够支持购物中心在不同时期推出的各种促销活动,如打折、返利(例如,满300返100)等等。现采用策略(Strategy)模式实现该要求,得到如图6-1所示的类图。import javA.util.*;enum TYPE {NORMAL, CASH_DISCOUNT, CASH_RETURN};interfaceCashSuper { public (1) ;}class CashNormalimplements CashSuper{ // 正常收费子类 public double accptCash(double money){ return money; }}classCashDiscount implements CashSuper { private double moneyDiscount; // 折扣率 public CashDiscount(double moneyDiscount) { this moneyDiscount = moneyDiscount; } public double acceptCash(double money) { return money* moneyDiscount; }}class CashReturnimplements CashSuper { // 满额返利 private double moneyCondition; private double moneyReturn; public CashReturn(double moneyCondition, double moneyReturn) { this.moneyCondition =moneyCondition; // 满额数额 this.moneyReturn =moneyReturn; // 返利数额 } public double acceptCash(double money) { double result = money; if(money >= moneyCondition ) result=money-Math.floor(money/moneyCondition ) *moneyReturn; return result; }}classCashContext_{ private CashSuper cs; private TYPE t; public CashContext(TYPE t) { switch(t){ case NORMAL: // 正常收费 (2) ; break; case CASH_DISCOUNT: // 满300返100 (3) ; break; case CASH_RETURN: // 打8折 (4) ; break; } } public double GetResult(double money) { (5) ; } ∥此处略去main( )函数}
BookStore数据库中有图书表Book(BookCode,BookName,Author,PublisherCode,PublishTimePublishTime是datetime类型。将Book表中的所有“外语”类图书的价格降低10%,并将折扣均设为8折。SQL语句:UPDATEBookSET()WhereBookSort=‘外语‘。A、Price=Price*0.9,Discount=0.8B、Price=Price*(1-10%),Discount=0.8C、Price=0.9,Discount=0.8D、Discount=0.8,Price=Price*0.9
Which of the following are policies applied to discount promotions?()A、If multiple discounts could apply to a given product/item, the promotion with the highest priority will be chosen.B、If multiple discounts could apply to a given product/item, the promotion with the largest amount off will be chosen.C、If more than one order level discount could apply to an order, the discount with the highest priority will bechosen.D、If more than one order level discount could apply to an order, the discount with the largest amount off will be chosen.E、If discounted shipping and another type of order level discount could apply to the same order, both are applied.
多选题Which of the following are policies applied to discount promotions?()AIf multiple discounts could apply to a given product/item, the promotion with the highest priority will be chosen.BIf multiple discounts could apply to a given product/item, the promotion with the largest amount off will be chosen.CIf more than one order level discount could apply to an order, the discount with the highest priority will bechosen.DIf more than one order level discount could apply to an order, the discount with the largest amount off will be chosen.EIf discounted shipping and another type of order level discount could apply to the same order, both are applied.
判断题Accounting errors will happen from time to time, but many common accounting mistakes can be avoided with proper planning and preparation. Here are the top seven accounting mistakes that should be paid more attention to. ( 1 )Not knowing your true cash balance: Due to things like automatic payments and bank charges, money that appears in your cash drawer and your checking account may already be spent. ( 2 )Mistaking profits for cash: When you have a lot of credit sales, your company can post big profits without seeing any cash. ( 3 )Paying bills too soon: If your vendors give you thirty days to pay them, take it. Unless you get a discount for paying early, paying your bills only when they’re dueimproves your company’s cash flow. ( 4 )Avoiding book -keeping tasks: Not recording and posting transactions regularly leaves you with a mountain of book-keeping to deal with in the end. ( 5 )Paying accidental dividends: Every time a corporation owner takes money out of his business, it counts as a dividend. That can lead to a bigger personal income-tax bill. ( 6 )Not keeping personal finances separate from business: Mixing up business and personal money can cause bookkeeping and legal problems. ( 7 )Setting prices too low: Know your costs before you set product or service prices, or you run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level.With a lot of credit sales, your company may have no cash at hand.A对B错
单选题Charter-party usually contains a clause states that payment must be made in cash without discount every 30 days in advance,and that in default of payment the shipowners have the right to()the vessel from the Charterers service.AsendBwithdrawClet goDtake off