下列各项中，会影响应收账款账面价值的有（） 收回前期应收账款。 发生赊销商品的业务。 收回已转销的坏账。 结转到期不能收回的票据。 按规定计提应收账款的坏账准备。
基督教中的三自爱国运动是指 A、自给。 B、自治。 C、自养。 D、自立。 E、自传。
Questions from 31 to 35 are based on the following passage: Questions from 31 to 35 are based on the following passage:。 The exporter, as drawer of a draft (bill of exchange), hands the draft to his bank, the remitting bank, who in turn forwards it to the buyer through a collecting bank in the buyer’s country. A draft (also called a bill) is a written order to a bank or a customer to pay someone on demand or at a fixed time in the future a certain sum of money. If shipping documents accompany the draft, the collection is called “documentary collection.”。 Documentary collection falls into two major categories: one is documents against payment(D/P); the other, documents against acceptance (D/A).。 Documents against payment, as the term suggests, is that the collecting bank will only give the shipping documents representing the title to the goods on the condition that the buyer makes payment.。 Where the paying arrangement is D/A, the collecting bank will only give the buyer the shipping documents after buyer’s acceptance of the bill drawn on him, i.e. the buyer signs his name on the bill promising to pay the sum when it matures. In return he gets what he needs – the shipping documents.。 Under D/A, the seller gives up the title to the goods – shipping documents before he gets payment of the goods. Therefore, an exporter must think twice before he accepts such paying arrangement.。
被称为土家族艺术之花的是 A、姑娘楼。 B、雕题。 C、土家锦。 D、八幅罗裙。 E、摆手舞。
Questions from 31 to 35 are based on the following passage: Questions from 31 to 35 are based on the following passage:。 The exporter, as drawer of a draft (bill of exchange), hands the draft to his bank, the remitting bank, who in turn forwards it to the buyer through a collecting bank in the buyer’s country. A draft (also called a bill) is a written order to a bank or a customer to pay someone on demand or at a fixed time in the future a certain sum of money. If shipping documents accompany the draft, the collection is called “documentary collection.”。 Documentary collection falls into two major categories: one is documents against payment(D/P); the other, documents against acceptance (D/A).。 Documents against payment, as the term suggests, is that the collecting bank will only give the shipping documents representing the title to the goods on the condition that the buyer makes payment.。 Where the paying arrangement is D/A, the collecting bank will only give the buyer the shipping documents after buyer’s acceptance of the bill drawn on him, i.e. the buyer signs his name on the bill promising to pay the sum when it matures. In return he gets what he needs – the shipping documents.。 Under D/A, the seller gives up the title to the goods – shipping documents before he gets payment of the goods. Therefore, an exporter must think twice before he accepts such paying arrangement.。
下列各项中，应计入“坏账准备”科目贷方的有（）
