Freight charge

ed for loading or unloading.

汉译英：“到岸重量；延期交货；运费”，正确的翻译为（）。

A．1ading weight；delivery late；transport Charge

B．1ading weight；late delivery；freight Charge

C．shipment weight；late delivery；transport Charge

D．shipment weight；delivery late；freight Charge

汉译英：“到岸重量；延期交货；运费”，正确的翻译为()。

A．lading weight；delivery late；transport charge

B．lading weight；late delivery；freight charge

C．shipment weight；late delivery；transport charge

D．shipment weight；delivery late；freight charge

汉译英：“到岸重量；延期交货；运费”，正确的翻译为：()。

A．lading weight；delivery late；transport charge

B．lading weight；late delivery；freight charge

C．shipment weight；late delivery；transport charge

D．shipment weight；delivery late；freight charge

汉译英：“到岸重量；延期交货；运费”，正确的翻译为：()。

A．lading weight; delivery late; transport charge

B．lading weight; late delivery; freight charge

C．shipment weight; late delivery; transport charge

D．shipment weight; delivery late; freight charge

no way, cooperation, corporation, available, posted, incommodiousness

Asking the customers to bear the sample freight charge

Dear Sirs,

Thanks a lot for your continued interests in our products．We have(1)in doing business with you either.

(2)samples, we are glad to tell you they are(3)now．In order to promote our business in future, they shall be(4)for you．But as our company's principle, you need to pay(5).

The samples shall be(6)to you as soon as you supply us your(7): DHL, FEDEX, or UPS account, or we receive your transmit about USD, to our account: …in…Bank.

Hope this little(8)will not stand(9)of our business.

Look forward to your early reply and(10)with you in near future.

Best regards !

Yours faithfully,

Kate

On packing and charge

Dear Sirs,

The 12000 cycles you ordered will be ready(1)dispatch by 17th December．Since you require them(2)onward shipment to Bahrain, Kuwait, Oman and Qatar, we are arranging(3)them to be packed(4)seaworthy containers.

Each bicycle is enclosed(5)a corrugated cardboard pack, and 20 are banned together and wrapped(6)sheet plastic．A container holds 240 cycles; the whole cargo would therefore comprise 50 containers, each weighing 8 tons．Dispatch can be made(7)our works by rail to be forwarded from Shanghai harbor．The freight charges(8)works(9)Shanghai are US ＄80 per container, totally US ＄4000 for this consignment, excluding container hire, which will be charged(10)your account.

Please let us have your delivery instruction.

Yours faithfully,

Kang Zhuang

General Manager

结转至广州威达有限公司（4401927736）。广州威达有限公司凭证免税证明Z22010870142及有关单证办理结转手续。减免税进口货物结转联系函编号为RZ0401089625。 资料一： INVOICE & PACKING LIST Consignee: GUANGZHOU WEIDA CO.,LTD. INVOICE NO . 0507073 DATE : JUL. 16,2010

COUNTRY OF ORIGIN :JAPAN

SHIP FROM GUANGZHOU TO GUANGZHOU PER BY TRUCK FREIGHT CHARGE: 680RMB

CASE NO.

QUANTITY

DESCRIPTION OF GOODS

N.W

G.W

Unit Price (USD)

Amount (USD)

1/5 -5/5

TOTAL

1 SET

1 SET

AUTONOLDING SYSTEM MM-580-7

*FIVE(5) WOODEN CASES ONLY

6330kgs

7580kgs

4700

4700

GUANGZHOU HUALONG.CO. , LTD 根据以上资料，完成该设备结转时进口报关单的填制 1~12 备案号栏：（） A．Z22004A50142 B. Z22010870142 C. RZ0401089625 D. 此栏为空

ring the asset and placing it in a position and condition for use in the operations of the business. Only reasonable and necessary expenditures should be 【21】______ For example, if the company' truck driver receives a traffic ticket while hauling a new machine to the plant, the traffic 【22】______ is not part of the cost of the new machine. If the machine is dropped and 【23】______ while being uploaded, the cost of repairing the damage should be 【24】______ as expense in the current period and should not be added 【25】______ the cost of the machine.

Cost is most easily determined 【26】______ an asset is purchased for cash. The cost of the as set is then 【27】______ to the cash outlay necessary in acquiring the asset 【28】______ any expenditure for freight, insurance while in transit, installation, trial runs, and any other 【29】______ necessary to make the asset ready for use. If plant assets are 【30】______ on the installment plan or by issuance of notes payable, the interest element or carrying charge should be 【31】______ as interest expense and not as part of the cost of the plant assets.

Why should all the incidental charges 【32】______ to the acquisition of a machine 【33】______ included in its cost？ Why 【34】______ treat these incidental charges as expenses of the period in which the machine is acquired？

The answer is to be found in the basic accounting 【35】______ of matching costs and revenue. The benefits of 【36】______ the machine will be received over a span of years, 10 years, for example. During those 10 years the 【37】______ of the machine will contribute to revenue. 【38】______ , the total costs of the machine should be recorded in the accounts as a(n) 【39】______ and allocated against the revenue of the 10 years. All costs incurred in acquiring the machine are costs for services to be 【40】______ from using the machine.

【21】

A．excluded

B．included

C．combined

D．spent