【判断题】【消耗次数:1】
未到期的商业承兑汇票不得贴现。()
正确
错误
参考答案:
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相关题目
【判断题】 商业承兑汇票是一种商业信用,贴现后如果承兑人到期不能偿付,贴现企业没有责任向银行兑付。
①  正确
②  错误
【判断题】 按承兑人不同,可将商业汇票分为商业承兑汇票和银行承兑汇票两种。
①  正确
②  错误
【单选题】 商业承兑汇票到期无法偿还时,承兑企业应进行的账务处理是
①  转作短期借款
②  转作应付账款
③  转作其他应付款
④  不进行账务处理
【多选题】 办理银行承兑汇票贴现,需要准备的资料有(  )。
①  银行承兑汇票原件
②  书面申请
③  贴现理由、用途及企业情况说明
④  近期财务报表
【单选题】 企业持未到期的商业汇票向开户银行申请贴现需支付贴现利息,计息期是指()。
①  贴现日至汇票到期日的实际天数
②  贴现日至汇票到期日前一日的实际天数
③  除贴现日和汇票到期日的该期间天数
④  出票日至贴现日前一天的天数
【单选题】 经承兑的银行承兑汇票,到期无条件支付票款的是?
①  承兑申请人
②  出票人
③  承兑银行
④  收款人
【单选题】 到期的商业承兑汇票无力支付时,应将其转入的会计科目是?
①  预收账款
②  短期借款
③  应付账款
④  其他应付款
【单选题】 商业承兑汇票到期,付款人账户无款支付,付款人开户行应?
①  将汇票款转为付款人的逾期贷款
②  将汇票退回持票人开户行转交持票人
③  将汇票退给付款人
④  将汇票留存至付款人有款时支付
【多选题】 关于银行承兑汇票的叙述,正确的有哪些?
①  银行承兑汇票是一种短期融资工具,期限一般为30天到180天,90天的最为普遍
②  银行承兑汇票也没有票面收益,汇票的价格是按其面额打一定的折扣
③  银行承兑汇票的收益率高于商业票据
④  在美国,银行承兑汇票的二级市场很发达,是中央银行的购买对象
【单选题】 企业对于应付的商业承兑汇票,如果到期不能足额付款,在会计处理上应该将其转作(  )。
①  其他应付款
②  短期借款
③  应收账款
④  应付账款
随机题目
【单选题】 Tom, what did you do with my documents? I have never seen such a____ and disorder!
①  mass
②  mess
③  guess
④  bus
【单选题】 —Could I borrow your dictionary? —I’d get it for you ____I could remember who last borrowed it.
①  except that
②  unless
③  only if
④  if only
【单选题】 No one thought that John’s suggestion was worth ____.?
①  ?to consider ?
②  considering ?
③  to be considered ?
④  of consideration?
【单选题】 We must ____ that our customs and habits are different from theirs.
①  keep up with
②  bring forward
③  keep in mind
④  come true
【单选题】 20. Only when he had handed in his exam paper ____ he had made several mistakes.
①  he has realized
②  does he realize
③  has he realized
④  did he realize
【单选题】 People’s hearts ____ the children whose parents died in the accident.
①  went out for
②  went out with
③  went out to
④  went out of
【单选题】 A sudden idea ____ to him that he might try the new method.
①  occurred
②  happened
③  took place
④  took part
【单选题】 We often get ____ when people cut in line.
①  annoying
②  annoyed
③  to annoy
④  annoy
【单选题】 “Can I help you?” “Well, I’m afraid the box is too heavy for you, ____ thank you all the same.”
①  and
②  so
③  but
④  or
【单选题】 A guest arrived ____ I was doing my housework.
①  during
②  although
③  as though
④  while