Cable copy advising contract number，credit number，commodities，amount，vessel name and shipping date i

mmediately after shipment is effected．

提问人：网友anonymity 发布时间：2022-01-07

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第1题

Generally speaking, materials expand when heated and contract with the cold.

A．to become smaller

B．to formally agree to do something

C．to get an illness

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第2题

Based on past experience, Kiran has always provided 5% of revenue each year as a provision to meet expected claims under warranty.The balance on the warranty provision at 1 January 20X6 was $20,500.During the year, $11,600 was spent setting claims and the remaining opening provision was released as unused. Kinan's revenue for the year ended 31 December 20X6 was $268.000 What should be the warranty expense charge in Kiran's statement of profit or loss for year ended 31 December 20X6?

A、$11,600

B、$13,400

C、$25,000

D、$4,500

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第3题

A Chinese exporter received one set of irrevocable L/C from abroad with the China branch of a foreign bank as the advising bank and confirming bank. After the shipment, at the time that the exporter was to present the shipment documents to the bank for negotiation, exporter was suddenly notified by the foreign bank that the bank would not accept the negotiation of the documents and make payment since the issuing bank has declared bank corruption,but the foreign bank agreed to make collection against the buyer with the nomination of the exporter.What are the following analysis correct?

A、The exporter shall make shipment as stipulated and make document presentation to the foreign bank for the payment

B、In accordance with UCP600, the confirming bank and the issuing bank are both taken as first payers with responsibility of making payment to the beneficiary.

C、The confirming bank is required to make negotiation and payment so long as the beneficiary makes presentation to the confirming bank with the documnents complying with the L/C

D、To avoiding risk ,the exporter shall stop to delivery

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第4题

承兑是所有票据都具有的一种票据行为。

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第5题

《托收统一规则》（国际商会522号出版物）适用于所有托收业务。

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第6题

通知行在通知信用证时，没有义务接受受益人的请求翻译信用证条款，并可不经译出而将信用证照转给受益人。

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