On April 15, 2019, a Chinese company A signed a CF...

第1题

On April 15, 2019, a Chinese company A signed a CFR sales contract with an Egyptian company B to sell 20,000 metric tons of fertilizer to Company B. Company B took the WPA insurance policy of CIC for the cargo. The cargo ship carrying the 20,000 metric tons of fertilizer departed from the port of loading on June 24, 2019. En route to Egypt, the cargo ship caught fire and a proportion of the fertilizer was destroyed by the fire. The master of the ship ordered sea water being pumped into the cargo hold to put out fire for the purpose of saving the ship and all cargos. Finally, the fire was put out but more fertilizer was damaged by sea water during the fire fight. After the incident, the ship continued its journey to the Egyptian port with the remaining fertilizer. Questions: Based on this case, please answer the following questions. 5' 1). What type of loss is the loss of the fertilizer being destroyed by fire？ Who should bear the loss？ 1’+1’ 2). What type of loss is the loss of the proportion of fertilizer being damaged by sea water during the fire fight？ Who should bear the loss？ Why？ 1’+1’+1’

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第2题

2019年4月第二届一带一路国际合作高峰论坛在上海成功举办。 The Second Belt and Road Forum for International Cooperation was held in April 2019 successfully in Shanghai.

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第3题

In February 2019, Wanke declared cash dividends of ￥12 million to be paid in April of

A.Decreased assets and liabilities

B.Decreased assets and shareholders' equity.

C.Increased liabilities and decreased shareholders' equity.

D.None of the above is correct.

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第4题

ABC purchased display shelves on March 1,2019 for $12,000. If this asset has an estima

ted useful life of five years, and the estimated residual value for the shelf is $1200,what is Accmulated depreciation as of April 30th, 2019？ ()

A、400

B、360

C、200

D、2400

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第5题

ABC purchased display shelves on March 1,2019 for $12,000. If this asset has an estima

ted useful life of five years and the company adjusts its account montly. At the the date of April 30th, 2019, the balance in Shelf account is $12000.()

此题为判断题(对，错)。

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第6题

Dear Sir,We have read your advertisement in International Trade and are glad to know t

Dear Sir,

We have read your advertisement in International Trade and are glad to know that you are one of the leading exporters of silk blouses (短上衣，女衬衫)in China. We are interested in the goods and would like to be informed of the details of your various types, including sizes, colors and prices.

We are a large dealer in silk garments(服装), having over 15 years’ experience in this particular line of business. Silk blouses of good quality and moderate prices command a good sale in our market.

When replying, please state the terms of payment and the discounts you would allow on a regular purchase of over 100 dozen items.

We look forward to your early reply.

Yours sincerely,

D. Johnson

Letter Two

April 20, 2019

Dear Sir,

We are pleased to receive you inquiry of April 10 , and thank you for your interest in our products.

We are glad to tell you that we are in a position to supply the items inquired. We are confident that the superior material and exquisite(精致的)craftsmanship of our silk blouses appeal to the most selective buyers.

On regular purchases of over 100 dozen items a discount of 3% is granted. If you place your order no later than the end of this week, we would guarantee a prompt delivery within 20 days, and demand you payment by sight L/C.

Enclosed is a quotation sheet and a copy of illustrated catalogue giving the details you ask for. As the market is showing an upward tendency, it is profitable for you to place an order immediately.

We look forward to your early reply.

Yours sincerely,

D. Johnson

Letter Two

April 20, 2019

Dear Sir,

We are pleased to receive you inquiry of April 10 , and thank you for your interest in our products.

We are glad to tell you that we are in a position to supply the items inquired. We are confident that the superior material and exquisite(精致的)craftsmanship of our silk blouses appeal to the most selective buyers.

On regular purchases of over 100 dozen items a discount of 3% is granted. If you place your order no later than the end of this week, we would guarantee a prompt delivery within 20 days, and demand you payment by sight L/C.

Enclosed is a quotation sheet and a copy of illustrated catalogue giving the details you ask for. As the market is showing an upward tendency, it is profitable for you to place an order immediately.

We look forward to your first order.

Yours faithfully

Wang Fan

B-16. According to the passage, the buyer wants to purchase _____.

A、100 dozen silk blouses

B、less than 100 dozen silk blouses

C、over 100 dozen blouses

D、over 100 dozen items of silk blouses

B17. Which of the following statements is true？

A、It is the first time that the buyer contacts the seller.

B、The buyer has over 100 years’ experience in this line of business.

C、The seller has read the buyer’s advertisement in International Trade.

D、The buyer is one of the leading exporters of silk blouses in China.

B-18. When did the seller write the letter？

A、On April 10, 2019.

B、On April 20, 2019.

C、On April 19, 2019.

D、Yesterday.

B-19. On what condition does the seller allow a discount of 3%？

A、To buy 100 dozen silk blouses.

B、To buy over 100 dozen silk blouses.

C、To buy regularly over 100 dozen blouses.

D、To buy regularly over 100 dozen items of silk blouses.

B-20. What is put into the envelope with Letter Two？

A、Not mentioned.

B、Some samples.

C、A quotation sheet and a copy of illustrated catalogue.

D、A guarantee letter.

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第7题

Jones deposits $2,000 in an account on April 15, 2013. Assume the account will earn 3% ann

ually. If she deposits $2,000 every April 15 for the next nine years, how much will she have on deposit on April 14, 2023？

A、$20,600.

B、$20,928.

C、$23,616.

D、$24,715.

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第8题

Thank you for your letter of April 15, （tell) ______ us about Mr. John Brown's visit to our company on May 10.

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第9题

4. U.S. UNEMPLOYMENT RATE SKYROCKETS TO NEARLY 15 PERCENT IN APRIL

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第10题

Thank you for your letter of April 15, ______（tell)us what really happened in the US on Ap

Thank you for your letter of April 15, ______(tell)us what really happened in the US on April 10．

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