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问题 单项选择题

为了有统一的货币转换基础，《收入会计手册》PartA第12章中特别规定，客票开账货币的转换一般要以()货币为基础转换成开账货币。

A.始发国

B.非始发国

C.非付款国

D.付款国

答案

参考答案：D

问答题

ABC WIRELESS Ltd is a private company limited by shares which was registered in August 2006 with authorised share capital CY￡1.000. A&B CABLE Ltd is subsidiary to ABC WIRELESS Ltd. Paul, Mary and Tim are the directors of ABC WIRELESS Ltd, and ABC WIRELESS Ltd is the director of A&B CABLE Ltd. In February 2007, when the issued share capital of ABC WIRELESS Ltd was CY￡800, the directors decided to raise money in order to finance the activities of ABC WIRELESS Ltd. Paul suggested that the company should issue shares at a discount, in order to attract existing shareholders to subscribe for new shares. Mary suggested that ABC WIRELESS Ltd should make a loan from its subsidiary, A&B CABLE Ltd, in which case a fixed charge could be created on the book debts of ABC WIRELESS Ltd.Required:Advise Tim as to the feasibility and procedure required to implement each of the suggestions of Paul and Mary respectively. (10 marks)
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问答题 简答题

绘制饱和温度曲线和过饱和温度曲线，并标明稳定区、亚稳定区和不稳定区。并简述其意义。
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