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题目
FROM: XYZ BANK LTD ANYTOWN ANYWHERE
TO: ADVISINC BANK SOMETOWN SOMEWHERE
DATE 30 MARCH
OUR DOCUMENTARY CREDIT REFERENCE NO 1234
TEST NO 4321 FOR USD 2,050,000.00 DATED 30 MARCH
WITH OUR HEAD OFFICE
WE OPEN OUR DIVISIBLE, FRACTIONABLE DOCUMENTARY CREDIT NO. 1234
ORDER ACCOUNT OF: UVW COMPANY ANYTOWN ANYWHERE.
FAVOUR: RST COMPANY SOMETOWN SOMEWHERE
FOR THE AMOUNT OF USD 2,050.000.00 (TWO MILLION AND FIFTY THOUSAND
AND 00/100 UNITED STATES DOLLARS)
COVERING SHIPMENT OF
1200 MT. MILK POWDER CFR ANYWHERE
SHIPMENT FROM ANY PORT SOMEWHERE TO ANY PORT ANYWHERE
TRANSHIPMENT ALLOWED PART SHIPMENTS ALLOWED
VALID FOR NEGOTIATION AT THE COUNTERS OF THE CONFIRMING BANK UNTIL 21
JULY
SHIPMENT TO BE EFFECTED AS FOLLOWS:
1ST SHIPMENT FOR 600 MT. ON OR ABOUT 27 APRIL.
2ND SHIPMENT FOR 600 MT. TO BE EFFECTED BETWEEN 01 AND 31 MAY BOTH
END DATES TO BE INCLUSIVE.
AVAILABLE FOR NEGOTIATION OF DRAFTS AT 60 DAYS SICHT DRAWN ON UVW
COMPANY ANYTOWN ANYWHERE ACCOMPANIED BY THE FOLLOWING DOCU-
MENTS:
1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE.
2. FULL SET CLEAN SHIPPED ON BOARD BILLS OF LADING CONSIGNED TO ORDER
OF XYZ BANK LTD MARKED FREIGHT PAID AND NOTIFY THE ACCOUNTEE.
3. QUALITY CERTIFICATE ISSUED BY A COMPETENT AUTHORITY.
4. COPY OF FAX SENT TO ACCOUNTEE ADVISING SHIPMENT DETAILS, SHIPMENT
DATE. INVOICE VALUE AND DOCUMENTARY CREDIT NUMBER WITHIN FIVE
DAYS OF SHIPMENT.
5. PACKINC LIST.
SPECIAL INSTRUCTIONS
1. ALL BANK CHARCES OUTSIDE ANYWHERE INCLUDINC REIMBURSEMENT
CHARCES ARE FOR ACCOUNT OF UVW COMPANY.
2. PLEASE ADVISE THE BENEFICIARY ADDING YOUR CONFIRMATION.
3. CLAIM REIMBURSEMENT FROM OUR ACCOUNT WITH OUR NEW YORK OFFICE
AT MATURITY FOR DOCUMENTS PRESENTED IN STRICT COMPLIANCE WITH THE
TERMS AND CONDITIONS OF THIS DOCUMENTARY CREDIT.
4. THIS DOCUMENTARY CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND
PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATION-
AL CHAMBER OF COMMERCE (PUBLICATION NO 500).
Please examine the above L/C and answer the following questions:
1)The documentary credit should be advised as:
(1)( ) Revocable
(2)( ) Irrevocable
(3)( ) Revocable Transferable
(4)( ) Irrevocable Transferable
2)All of the following documentary credit terms and conditions under UCP may be disregarded except:
(1)( ) divisible
(2)( ) fractionable
(3)( ) adding your confirmation
(4)( ) issued by a competent authority
3)Which of the following Bill of Lading "shipped on board" dates would be acceptable for the first shipment？
A. 17 April.
B. 20 April.
C. 25 April.
D. 02 May.
(1)( ) C only.
(2)( ) C and D only.
(3)( ) B, C and D only.
(4)( ) A, B, C and D.
4)Under the terms of the documentary credit, your bank may accept Quality Certificate issued by:
A. Applicant.
B. Beneficiary.
C. third party manufacturer.
D. third party inspection company.
(1)( ) A and B only.
(2)( ) B and C only.
(3)( ) A, B and D only.
(4)( ) A, C and D only.
5)Before confirming the documentary credit, your bank should obtain an amendment to the following terms and conditions？
(1)( ) drawee party
(2)( ) shipment period
(3)( ) presentation period
(4)( ) form of documentary credit
更多“FROM: XYZ BANK LTD ANYTOWN ANYWHERE TO: ADVISINC BANK SOMETOWN SOMEWHERE DATE 30 MARCH”相关的问题
第1题
A. The best option is to download it from the Cisco TAC website
B. The best option is to download it from the Cisco.Com Software support site
C. The best option is to download it form the Cisco Advanced Services website
D. The best option is to download it from the TFTP site on Cisco.com
第2题
5 (a) Carver Ltd was incorporated and began trading in August 2002. It is a close company with no associated
companies. It has always prepared accounts to 31 December and will continue to do so in the future.
It has been decided that Carver Ltd will sell its business as a going concern to Blade Ltd, an unconnected
company, on 31 July 2007. Its premises and goodwill will be sold for ￡2,135,000 and ￡290,000 respectively
and its machinery and equipment for ￡187,000. The premises, which do not constitute an industrial building,
were acquired on 1 August 2002 for ￡1,808,000 and the goodwill has been generated internally by the
company. The machinery and equipment cost ￡294,000; no one item will be sold for more than its original cost.
The tax adjusted trading profit of Carver Ltd in 2007, before taking account of both capital allowances and the
sale of the business assets, is expected to be ￡81,000. The balance on the plant and machinery pool for the
purposes of capital allowances as at 31 December 2006 was ￡231,500. Machinery costing ￡38,000 was
purchased on 1 March 2007. Carver Ltd is classified as a small company for the purposes of capital allowances.
On 1 August 2007, the proceeds from the sale of the business will be invested in either an office building or a
portfolio of UK quoted company shares, as follows:
Office building
The office building would be acquired for ￡3,100,000; the vendor is not registered for value added tax (VAT).
Carver Ltd would borrow the additional funds required from a UK bank. The building is let to a number of
commercial tenants who are not connected with Carver Ltd and will pay rent, in total, of ￡54,000 per calendar
quarter, in advance, commencing on 1 August 2007. The company’s expenditure for the period from 1 August
2007 to 31 December 2007 is expected to be:
￡
Loan interest payable to UK bank 16,000
Building maintenance costs 7,500
Share portfolio
Shares would be purchased for the amount of the proceeds from the sale of the business with no need for further
loan finance. It is estimated that the share portfolio would generate dividends of ￡36,000 and capital gains, after
indexation allowance, of ￡10,000 in the period from 1 August 2007 to 31 December 2007.
All figures are stated exclusive of value added tax (VAT).
Required:
(i) Taking account of the proposed sale of the business on 31 July 2007, state with reasons the date(s) on
which Carver Ltd must submit its corporation tax return(s) for the year ending 31 December 2007.
(2 marks)
第3题
A. Integrated Services Routers
B. Firewall Appliances
C. Cisco Unified CallManager
D. Multilayer switch with enhanced image
E. Cisco Unity
F. VPN Concentrators
第4题
A.be arriving
B.been arriving
C.arrived
D. thanked
第5题
A. Cisco IOS upgrade, including the most recent patches and bug fixes
B. OnSite Support
C. Advanced Hardware Replacement
D. No Hardware Replacement
第6题
A. Cisco SMB Support Assistant
B. Cisco Technical Support Services
C. Cisco Advanced Services
D. Cisco SMARTnet
第7题
A. Cisco SMB Support Assistant
B. Cisco Advanced Services
C. Cisco Technical Support Services
D. Cisco SMARTnet
第8题
A.“To Order”
B.“Pay to ABC Co．, Ltd”
C.“To Order of Applicant”
D.“To Order of issuing bank”
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