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Passage 1In order to produce goods and services, businesses need to buy the required raw materials and equipment. Many firms need to order components or equipment to their own specifications which will later be used to produce a finished product. Firms need reliable suppliers who must be:Stable. Firms that can not supply goods in time to the purchasing company may mean delays and holdups for customers. Thus the purchasing company should check the financial background of its suppliers.Able. The purchasing company must investigate whether potential suppliers are able to make the goods required. This may mean looking at the firm’s equipment and staff expertise if a large or important order is being considered. Some purchasing departments may ask for evidence of the firm having done similar work for other organizations before placing an order. Trade directories and specialist magazines are a useful starting point in this research.Clear. What is required will usually be made clear in a specification. The specification or “spec” will give the exact technical details of what is needed in terms of size, shape, color and performance of the items to be purchased. The supplying firm must then meet this specification exactly.An important problem all purchasing companies have to deal with is whether to use one or two or several suppliers. By using several suppliers it is argued that competition between them will force prices down. And delays or disruption at one supplier will not affect too much. Arguments against this are that researching various suppliers is time-consuming and expensive, and low prices might mean reduced quality. Using fewer suppliers for larger orders can mean that the purchaser receives greater attention and discount for bulk purchases. The suppliers will be more involved in the firm’s business, too.

A “clear” supplying firm must initially give the purchaser its specifications clearly and in exact technical detail. ( )

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光华商业服装进出口公司为一般纳税企业,以人民币为记账本位币,对外币交易采用交易日即期汇率折算。该公司本期发生以下业务: (1)本期向本市荣新制衣公司外购童装12 000件,所取得的增值税专用发票列明进价为960 000元,增值税进项税额163200元,上列商品已验收入库,价款尚未支付。(2)根据外销合同规定对香港S公司出口童装一批计10 000件,今开出商品出库凭证,并连同外销发票、装箱单及其他出口凭证,通过储运部门交付对外运输公司办理托运,今财务部门接到出仓凭证。(3)当上列外销服装已经装船,光华商业服装进出口公司已取得装船提单后,即按信用证规定将全套出口单证向银行办理交单。上列出口童装外销发票总金额为CIF旧金山150000美元,财务部门今确认外销收入并结转出口商品成本。当日即期汇率为1美元=6.80元人民币。(4)应付上列外销童装海运运费计4500美元,当日即期汇率1美元=6.78元人民币。(5)应付上列出口童装保险费108美元,当日即期汇率1美元=6.79元人民币。(6)上列出口童装合同规定应付国外中间商佣金1200美元,当日即期汇率为1美元=6.78元人民币。(7)本期内销给世贸商场童装1 000件,每件不含税单价95元,增值税税率17%,今开出增值税专用发票并结转出售商品销售成本,上列价款收到存入银行。(8)上列对香港S公司出口的童装外销后,今按规定填制了《出口货物退(免)税申报表》并收齐了有关单证、经信息核对无误后,向公司所在地退税机关申报办理出口退税,光华商业服装进出口公司该批外销童装的退税率为16%。(9)今收到税务机关退还的出口退税款。要求:根据该公司上列各项业务,编制必要会计分录。