Arthur Corp. issued $2500000 of 20-year, 9% callable bonds on July 1 , 2005, with interest payable on June 30 and December 31 . The fiscal year of the company is the calendar year. Journalize the entries to record the following selected transactions:

A.debit to Interest Payabl

B.credit to Interest Receivabl

C.credit to Interest Payabl

D.credit to Interest Expens

E.

根据以下信用证填制商业发票、提单、汇票。 (对于单据上必须填写的项目，而信用证上又无明确规定的请自行设定) IRREVACABLE LETYER OF CREDIT 00／0108／11106 FROM： ALAHLI BANK OF KUWAIT DATE OF ISSUE： DECEMBER 21st，2000 BENEFICIARY： SHANGHAI IN2fERN．ATIONAL TRADE AND SERVICE CORP 30 ZHONGSHAN ROAD(E 1．)SHANGHAI，CHINA AMOUNT： EXACTLY USD19，322．40 (NINETEEN THOUSAND THIREE HUNDRED TWEENTY TWO US DOLLARS AND FORTY CENTS) ADVISING BANK：BANK OF CHINA，SHANGHAI APPLICANT： MOHAMMED SAMEEH HANQEER， KUWAIT，P．O．BOX 306． EXPIRY DATE AND PLACE：FEB 5，200 1，AT SHANGHAI AVAILABLE BY：NEGOTIATION COVING： HYDRANLIC JACKS 80 SETS，USD 241．53 PER SET CFR KUWAIT THE GOODS ARE TO BE PACKED IN 80 CARTONS SHIPING TERMS：FROM SHANGHAI TO KUWAIT NOT LATER THAN JANUARY 20th，2001 PAYMENT AVAILABLE BY BENEFICIARIE’S DRAFT AT 90 DAYS SIGHT DRAWN ON US FOR THE FULL INVOICE VALUE AND ACCOMPANIED BY THE FOLLOWING DDCUMENTS： _____SIGNED COMMERCIAL INVOICE IN THREE COPIES _____COMPLETE SET OF BILL oF LADING ISSUED TO THE ORDER OF ALAHLI BANK OF KUWAIT NOTIFYING AL-TEBAH COTRACTINGESR，EVIDENCING FREIGHT PREPAID SHIPPING MARK：SAMCO KUWAIT MADE IN CHINA ALL DRAFTS TO BE MAR．KED DRAWN UNDER ALAHLI BANK OF KUWAIT L／C N0．OO／0108／11106 DATED 21 DECEMBER 2000． WE UNDERT、AKE TO HONOUR YOUR DRAFTS IN STRICT、 COMPLIANCE WITH THE TERMS OF THIS CREDIT．

The U.S. Treasury spot rates are provided in the following table:

Given a consistent corporate spread of 0.50%, what will be the most likely price of a 4% coupon corporate bond with 2 years to maturity？

A. $100.61

B. $102.96

C. $98.92

患病的英文

Can the name of the applicant be changed in a Letter of Credit after it has been issued？

(1)( ) Yes.

(2)( ) No.

Which of the following statement is most appropriate as per UCP 600？

(1)( ) A credit must not be issued available by draft drawn on the applicant.

(2)( ) A credit may not be issued available by draft drawn on the applicant.

(3)( ) A credit may be issued available by draft drawn on the applicant.

(4)( ) A credit should be issued available by draft drawn on the applicant.

(1)( ) Yes

(2)( ) No

Covering the 1st, 2nd, 3rd and 4th stage shipments, the MMTD is issued in

(1)( ) negotiable transport document.

(2)( ) non-negotiable transport document.

Covering preceding mode by land and last mode by sea including inland, the MMTD is issued in:

(1)( ) negotiable transport document (usually in the form of B/L).

(2)( ) non-negotiable transport document.