Practically all goods whose qualities vary are sold by auction. Among these are coffee, hides, skins wool, tea coca, furs, spices, fruit and vegetables and wines. Auctions sales are also usual for land and property, antique furniture, pictures, rare books, old china and similar works of art. The auction rooms at Christie's and Sotheby's in London and New York are world-famous.
An auction is usually advertised beforehand and with full particulars of the articles to be sold and where and when they can be viewed by prospective buyers. If the advertisement can not give full details, catalogues are printed, and each group of goods to be together, called a "lot", is usually given a number. The auctioneer need not begin with lot 1 and continue in numerical order; he may wait until he registers the fact that certain dealers are in the room and then produce the lots they are likely to be interested in. The auctioneer's services are paid in the form. of a percentage of a price the goods are sold for. The auctioneer therefore has a direct interest in pushing up the bidding as high as possible.
The auctioneer must know fairly accurately the current market values of the goods be is selling, and he should be acquainted with regular buyers of such goods. He will not waste time by starting the bidding too low. He will play on the rivalries among his buyers and succeed in getting a high price by encouraging two business competitors to bid against each other. It is largely on his advice that a seller will fix a "reserve" price, that is, a price below which the goods cannot be sold. Even the best auctioneers, however, find it difficult to stop a "knock-out", whereby dealers illegally arrange before- hand not to bid against each other, but nominate one of themselves as the only bidder, in the hope of buying goods at extremely low price. If such a "knock-out" comes off, the real auction sales take place privately afterwards among the dealers .
Auction goods are sold _________.
A.at the highest price given by the buyer
B.only at a price higher than their true value
C.at a price less than their true value
D.at a price given by the auctioneer
第3题
A.会计核算应当以实际发生的交易或事项为依据进行会计确认、计量和报告,如实反映符合确认和计量要求的各项会计要素及其相关信息,保证会计信息真实可靠、内容完整。
B. 会计信息应当反映与企业财务状况、经营成果和现金流量等有关所有重要交易或者事项。
C. 应当按照交易或事项的经济实质进行会计确认、计量和报告,不应当以交易或事项的法律形式为依据。
D. 凡是当期已经实现的收入和已经发生或应当负担的费用,不论款项是否收付,都应当作为当期的收入和费用;
第4题
A.正确
B.错误
第5题
A.及时性
B.可理解性
C.相关性
D.可靠性
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