MAKE ENTRY FOR THE FOLLOWING TRANSACTION.Assume that a business paid a $1200 premium on April 1 for one year's insurance in advance. This represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). Thus, the entry would be : A: Dr. Prepaid Expenses—Prepaid Insurance $1200 Cr. Cash $1200 B: Dr. Prepaid Expenses—Prepaid Insurance $600 Cr. Cash $600 C: Dr. Prepaid Expenses—Prepaid Insurance $1000 Cr. Cash $1000 D: None of the above.

以下哪个指的是货到付款（） A: freight collect B: freight prepaid C: fee collect D: fee prepaid

运费预付Freight Prepaid是（ ）

使用Freight Prepaid的方式支付运费的是

1. 信用证规定贸易术语为CIF术语，海洋运输，提单上对运费的表示应为（ ）。 A: Freight prepaid B: Freight prepayable C: Freight to be prepaid D: Freight collect

This is to inform you that we are able to reserve as requested sufficient space for your cargo. You are kindly requested to complete the shipping application and send it duly to us in exchange for our Shipping Order, but the freight must be prepaid.

使用 FREIGHT PREPAID 的方式支付运费的是（ ）。 A: CIF B: FAS

【判断题】"FREIGHT PREPAID" 运费已付,表示提单上要注明 "FREIGHT PREPAID 字样,意指海运费已交船公司。这要与单价条款中所用贸易术语相一致,即 CFR/CIF 时才这样写。

Which of the following accounts is closed （ ）. A: Supplies B: Supplies Expense C: Prepaid Insurance D: Accounts Receivable

运费预付Freight Prepaid是( ) A: CFR B: CIF C: CIP D: FOB E: FCA