華南的專業科目 - 金融業討論

By Bethany
at 2011-05-22T10:26
at 2011-05-22T10:26
Table of Contents
匯票上載有付款人及擔當付款人時,其承兌及付款提示應向何人請求之?
a承兌向付款人,付款提示向擔當付款人
b承兌向擔當付款人,付款提示向付款人
c均向付款人
d均向擔當付款人
不知大家這題會嗎?
====================================================================
大甲公司於2011年與沙鹿公司交換一台機器,
雙方的資料如下,
此交易為不具商業實質之資產交換,
則沙鹿公司換入的新機器成本是?
a 60000
b 135000
c 195000
d 200000
大甲公司機器 沙鹿公司機器
資產成本 250000 310000
累計折舊 140000 170000
市價 70000 195000
現金 (35000) 60000
不具商業實質交換,是以舊資產的帳面價值入帳嗎?
可是還是算不太出來= =!
--
a承兌向付款人,付款提示向擔當付款人
b承兌向擔當付款人,付款提示向付款人
c均向付款人
d均向擔當付款人
不知大家這題會嗎?
====================================================================
大甲公司於2011年與沙鹿公司交換一台機器,
雙方的資料如下,
此交易為不具商業實質之資產交換,
則沙鹿公司換入的新機器成本是?
a 60000
b 135000
c 195000
d 200000
大甲公司機器 沙鹿公司機器
資產成本 250000 310000
累計折舊 140000 170000
市價 70000 195000
現金 (35000) 60000
不具商業實質交換,是以舊資產的帳面價值入帳嗎?
可是還是算不太出來= =!
--
Tags:
金融業
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