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

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

我方以CIF条件成交一批货物，提单运费一栏应注明“Freight Prepaid”。