问题 问答题 案例分析题

某农发行会计部门接到客户信贷部门审批的书面通知和移交的相关资料,办理银行承兑汇票承兑业务。出票人为单位活期存款科目下的“第二纺织公司”,汇票金额10万元。

要求:

(1)会计部门接到汇票和承兑协议后,应进行哪些审查?

(2)审查无误后如何处理?

(3)请按照农发行结算业务收费标准计算出承兑手续费,并写明会计分录。

答案

参考答案:

(1)应审查汇票必须记载的事项是否齐全,出票人的签章是否符合规定,出票人是否在本行开立存款帐户,汇票上记载的出票人名称、帐号是否相符,汇票是否是统一规定印制的凭证。

(2)审核无误后,在第一、二联汇票上注明承兑协议编号,并在第二联汇票“承兑人签章”处加盖汇票专用章并由授权的经办人签名或盖章。由出票人申请承兑的,将第二联汇票连同一联承兑协议交给出票人;由持票人提示承兑的,将第二联汇票交给持票人,一联承兑协议交给出票人。

(3)承兑手续费=票面金额×0.5‰=10万元×0.5‰=50.00(元)

会计分录:

借:单位活期存款——第二纺织公司50

贷:其他营业收入—其他手续费收入50

单项选择题
单项选择题

Halfway through " The Rebel Sell," the authors pause to make fun of" free-range" chicken. Paying over the odds to ensure that dinner was not, in a previous life, confined to tiny cages is all well and good. But"a free-range chicken is about as plausible as a sun-loving earthworm" : given a choice, chickens prefer to curl up in a nice dark corner of the barn. Only about 15% of "free-range" chickens actually use the space available to them.

This is just one case in which Joseph Heath, who teaches philosophy at the University of Toronto, and Andrew Potter, a journalist and researcher based in Montreal, find fault with well-meaning but, in their view, ultimately naive consumers who hope to distance themselves from consumerism by buying their shoes from Mother Jones magazine instead of Nike. Mr Heath and Mr Potter argue that" the counterculture, "in all its attempts to be subversive, has done nothing more than create new segments of the market, and thus ends up feeding the very monster of consumerism and conformity it hopes to destroy. In the process ,they cover Marx, Freud, the experiments on obedience of Stanley Milgram, the films "Pleasantville"," The Matrix" and "American Beauty", 15th-century table manners, Norman Mailer, the Unabomber, real-estate prices in central Toronto (more than once), the voluntary-simplicity movement and the world’s funniest joke.

Why range so widely The authors’ beef is with a very small group: left-wing activists who eschew smaller, potentially useful campaigns in favor of grand statements about the hopelessness of consumer culture and the dangers of "selling out". Instead of encouraging useful activities, such as pushing for new legislation, would-be leftists are left to participate in unstructured, pointless demonstrations against "globalization," or buy fair-trade coffee and free-range chicken, which only substitutes snobbery for activism. Two authors of books that railed against brands, Naomi Klein ( "No Logo") and Alissa Quart ("Branded"), come in for special derision for diagnosing the problems of consumerism but refusing to offer practical solutions.

Anticipating criticism, perhaps, Messrs Heath and Potter make sure to put forth a few of their own solutions, such as the 35-hour working week and school uniforms (to keep teenagers from competing with each other to wear ever-more-expensive clothes). Increasing consumption, they argue throughout, is not imposed upon stupid workers by overbearing companies, but arises as a result of a cultural "arms race": each person buys more to keep his standard of living high relative to his neighbors’. Imposing some restrictions, such as a shorter working week, might not stop the arms race, but it would at least curb its most offensive excesses. (This assumes one finds excess consumption offensive; even the authors do not seem entirely sure. )

But on the way to such modest suggestions, the authors want to criticise every aspect of the counterculture, from its disdain for homogenisation, franchises and brands to its political offshoots. As a result, the book wanders: chapters on uniforms and on the search for "cool" could have been cut. Moreover, the authors make the mistake of assuming that the consumers they sympathise with--the ones who buy brands and live in tract houses--know enough to separate themselves from their purchases, whereas the free-trade-coffee buyers swallow the brand messages whole, as it were.

Still, it would be a shame if the book’s ramblings kept it from getting read. When it focuses on explaining how the counterculture grew out of post-World War Ⅱ critiques of modern society, "The Rebel Sell" is a lively read, with enough humour to keep the more theoretical stretches of its argument interesting. At the very least, it puts its finger on a trend: there will be plenty of future critics of capitalism lining up for their free-range chicken.

The passage is obviously taken from a()

A. reader’s digest

B. book review

C. critical magazine

D. text book