试题与答案

收到客户归还前欠货款,该项业务对会计要素的影响是( ) A.资产与负债同增 B.负

题型:单项选择题

题目:

收到客户归还前欠货款,该项业务对会计要素的影响是( )

A.资产与负债同增

B.负债要素内部项目有增有减

C.资产增加与负债减少

D.资产要素内部项目有增有减

答案:

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外国甲公司收购中国境内乙公司部分资产,价款为160万美元,并以该资产作为出资与丙公司于2001年4月1日成立了一家中外合资经营企业。甲公司支付乙公司购买金的下列方式中,符合中外合资经营企业法律制度规定的是( )o

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