• 2022-05-28
    A sales discount is:
    A: A reduction in price below the list price.
    B: Recorded as a credit of inventory account.
    C: Offered to the buyer for keeping damaged goods.
    D: Offered to encourage early payment from the buyer.
  • D

    内容

    • 0

      What should be made clear when the seller and the buyer talk about price during business negotiation? A: The trade terms and the price adjustment B: The liabilities of the seller and the buyer C: The commission and/or discount in the quoted price D: All of above

    • 1

      In the end of L/C transaction, ________ debits the buyer’s account and releases the relevant documents so that the buyer can claim the goods from the carrier.

    • 2

      Which of the following isacceptable according to the return policy? A: The customer is allowed to return no more than 20% of the goods. B: The customer needs to pay 20% of the purchase price to return the goods. C: A 20% discount will be offered to the customer who would like to return the goods.

    • 3

      我方得知,贵方的报价并不十分具有竞争力。 A: We know that the price you offered is not very compeitive. B: It is well-known that the price you offered is not very competitive. C: We are told that the price you offered is not very competitive. D: Others told us price you offered is not very competitive.

    • 4

      In L/C transactions, the issuing band debits the buyer’s account and releases the relevant documents so that the buyer can claim the goods from the carrier.