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一、单项选择题 1.甲公司2003年6月1日收到一张商业承兑汇票100000元,票面利率12％,期限为6个月。2003年9月1日该公司将此票据贴现,贴现率为15％。该业务对第2季度损益的影响为()元 A、0 B、1000 C、-1000 D、2000 2.某商场采用毛利率法对商品的发出和结存进行日常核算,2001年10月,甲类商品期初库存余额为20万元。该类商品本月购进为60万元,本月销售收入为92万元,本月销售折让为2万元。上月该类商品按扣除销售折让后计算的毛利
First, a single choice questions 1. A company on June 1, 2003 received a commercial acceptance bill 100000 yuan, 12% coupon rate, the deadline of 6 months. On September 1, 2003, the company discounted this note at a discount rate of 15%. The business impact on the second quarter profit and loss () yuan A, 0 B, 1000 C, -1000 D, 2000 2. A mall using gross margin method of issue and balance the day-to-day accounting of goods, in October 2001, A The opening balance of commodities at the beginning of 200,000 yuan. The purchase of this type of goods was 600,000 yuan this month, sales of 92 million this month, this month sales discount of 20,000 yuan. Last month, the gross profit of such products after deducting sales discount