网友您好， 请在下方输入框内输入要搜索的题目：
题目内容
（请给出正确答案）
听力原文：Under the documentary credit, banks are in no way concerned with the sales contract on which the credit may be based.
(3)
A．Banks will deal with the documentary credit along with the sales contract.
B．Banks take no care of the sales contract while dealing with the documentary credit.
C．Documentary credit and the sales contract are both important to banks.
D．Banks will care for either the documentary credit or the sales contract.
参考答案
更多 “ 听力原文：Under the documentary credit, banks are in no way concerned with the sales contract on which the credit may be based.(3)A．Banks will deal with the documentary credit along with the sales contract.B．Banks take no care of the sales contract while dealing with the documentary credit.C．Documentary credit and the sales contract are both important to banks.D．Banks will care for either the documentary credit or the sales contract. ” 相关考题
考题
Standby letters of credit are relatives of documentary letters of credit because ______.A．they are very similar to ordinary letters of credit in operationB．the issuing banks undertake to payC．they are normally accompanied by evidences of transactions such as non-negotiable copies of B/L or other documentsD．they call for all kinds of normal documents
考题
听力原文：What is it called if a letter of credit is issued for guarantee of performance rather than payment?(3)A．Back-to-back credit.B．Reciprocal credit.C．Documentary credit.D．Stand-by credit.
考题
听力原文：Our company will apply for a sight letter of credit for settlement instead of documentary collection.(10)A．Our company prefers an L/C to collection.B．Our company will apply for documentary collection.C．Our company will apply for either documentary collection or sight letter of credit according to your advice.D．Our company will adopt neither documentary collection nor letter of credit.
考题
The purchaser of a draft/documents presented under a straight documentary credit only has the right ______.A．to protest the issuing bankB．to present the drafts/documents on behalf of the beneficiaryC．to purchase the beneficiary's drafts/documentsD．to present the draft/documents by himself
考题
听力原文：Although banks are involved in documentary collection, they offer no bank guarantee to either the buyer or the seller.(10)A．Banks may guarantee the buyer or the seller in documentary collection.B．Banks act as agents without responsibility of guarantee on either side.C．Banks offer bank guarantee to both the buyer and the seller in documentary collection.D．Banks are only responsible for the buyer in documentary collection.
考题
Under the documentary credit, which of the following is false?A．The buyer's bank will issue a documentary credit.B．The seller has his bank's undertaking to pay.C．If the seller presents the correct documents, he will be paid.D．A bank acts as an intermediary between the buyer and seller and is willing to provide trade.
考题
听力原文：W: How do you pay for your purchases with a credit card?M: Usually I sign a sales slip in the presence of the seller, and the signature is then compared to the signature on the card.Q: Where should the man sign when he pays for his goods with a credit card?(20)A．On his card.B．On the goods.C．On a sales slip.D．On the invoice.
考题
A credit may be advised to a beneficiary through another bank (the advising bank) without engagement on the part of the advising bank, but that bank, if it elects to advise the credit, shall ______.A．inform. the issuing bank of the credit which it advises without delayB．endorse the amount negotiated on the reverse of the credit which it advisesC．add his confirmation to the credit which it advisesD．take reasonable care to check the apparent authenticity of the credit which it advises
考题
听力原文：ABC Company applied for a sight letter of credit for settlement instead of documentary collection.(4)A．The company changed idea.B．The company preferred an L/Ｃ to collection.C．The company did not want an L/Ｃ.D．The company applied for documentary collection.
考题
听力原文：Credit card customers are given a credit limit on the credit card account.(8)A．Credit card customers are given a right to buy goods and services.B．The cardholder can buy goods and services within the credit limit.C．Normally, banks will set different credit lines to different groups of cardholders.D．Each month the cardholder receives a statement from the bank.
考题
Please open the Letter of Credit promptly at the contract price, () we cannot apply for export licenceA、lestB、otherwiseC、orD、and
考题
A credit note or a debit note is a document used to adjust or rectify errors made in a sales invoice.()
考题
Background informationB-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.B-Star is now very successful; customer numbers are increasing at approximately 15% each year.Ticket salesCustomers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.Tickets are purchased using either cash or credit cards.Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.Cash sales1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.This information is transferred electronically to the accounts office.2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by twoaccounts clerks and banked on a daily basis.3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.4. Total cash received is then recorded in the cash book, and then the general ledger.Credit card sales1. Payments by credit cards are authorised online as the customers purchase their tickets.2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.3. Credit card sales are recorded for each credit card company in a receivables ledger.4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.Required:(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm theassertion of completeness of income in B-Star. (6 marks)(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income fromticket sales for one day in B-Star;(ii) List the substantive analytical procedures that may be used to give assurance on the total income fromticket sales in B-Star for the year. (8 marks)(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)
考题
What can be inferred from Sal Guatieri's comments?（ ）[A] House sales worsened other sectors of the economy.[B] House sales resulted in the worsened credit crunch.[C] The credit crunch worsened the whole economy.[D] Mortgage applications have been falling for 6 years.
考题
How will All The Sales probably reimburse Ms. Waring if her claim is valid? A.By returning the money to her credit card account
B.By giving her a credit toward a future purchase on the company's Web site
C.By using an express delivery service to send her a check
D.By shipping her a second copy of her order at no charge
考题
资料：No credit，bad credit Hear the terms often enough and they can blur together.These credit statuses aren’t one and the same，though.
Whether you have no credit or bad credit，one thing’s for sure：You don’t have good credit.And without good credit，you’ll face an uphill battle any time you apply for a loan or credit card.
Potential lenders will want to know that you will almost certainly repay any money that you borrow.They likely won’t risk loaning money or extending credit to those whose creditworthiness is a big question mark or，worse，who have a track record of poor money management.
If you fall into either of these categories，it’s smart to focus on raising your credit scores.
If you have no credit score，you don’t have a credit history.If you have bad credit，it’s likely that you’ve mishandled credit in the past.And these two less-than-ideal credit standings require different solutions.
If you fall in the no-credit category，you haven’t necessarily made any financial mistakes.In this case，a good way to start building that history is to acquire a credit card for people with no credit.Secured credit cards （which require a security deposit）or college student credit cards are typically the easiest to qualify for if you have no credit.A credit-builder loan can also help you establish credit.
Bad credit can be a result of financial missteps，including missing payments，defaulting on loans，or having accounts sent to collections.If you fall into this category and need credit，you’ll need to look for a bad-credit credit card.A secured card or credit-builder loan is a good option in this situation，as well.You also may qualify for a bad-credit personal loan.If you still have open accounts，pay down the balances but don’t close credit accounts if you can avoid it.
People with no credit are just starting to build their financial reputation，while those with bad credit are doing damage control.
Moving from one of these less desirable situations to a good credit standing may use different tools，but the method is much the same： Make your payments on time and keep your debt low.It takes diligence and dedication，but it can be done.
How to establish credit if you fall into the no-credit category？A.To have a credit-builder loan
B.To acquire secured credit cards（which require a security deposit） or college student credit cards
C.To acquire a credit card
D.All of above
考题
资料：No credit，bad credit Hear the terms often enough and they can blur together.These credit statuses aren’t one and the same，though.
Whether you have no credit or bad credit，one thing’s for sure：You don’t have good credit.And without good credit，you’ll face an uphill battle any time you apply for a loan or credit card.
Potential lenders will want to know that you will almost certainly repay any money that you borrow.They likely won’t risk loaning money or extending credit to those whose creditworthiness is a big question mark or，worse，who have a track record of poor money management.
If you fall into either of these categories，it’s smart to focus on raising your credit scores.
If you have no credit score，you don’t have a credit history.If you have bad credit，it’s likely that you’ve mishandled credit in the past.And these two less-than-ideal credit standings require different solutions.
If you fall in the no-credit category，you haven’t necessarily made any financial mistakes.In this case，a good way to start building that history is to acquire a credit card for people with no credit.Secured credit cards （which require a security deposit）or college student credit cards are typically the easiest to qualify for if you have no credit.A credit-builder loan can also help you establish credit.
Bad credit can be a result of financial missteps，including missing payments，defaulting on loans，or having accounts sent to collections.If you fall into this category and need credit，you’ll need to look for a bad-credit credit card.A secured card or credit-builder loan is a good option in this situation，as well.You also may qualify for a bad-credit personal loan.If you still have open accounts，pay down the balances but don’t close credit accounts if you can avoid it.
People with no credit are just starting to build their financial reputation，while those with bad credit are doing damage control.
Moving from one of these less desirable situations to a good credit standing may use different tools，but the method is much the same： Make your payments on time and keep your debt low.It takes diligence and dedication，but it can be done.
Which topic has not been covered in the passage？A.Next steps to take for people in different categories
B.How no credit and bad credit are different
C.How no credit and bad credit are similar
D.All the above have been discussed in the passage
考题
Which of the following was NOT an effect of the change in business procedures？( ) A.An increase in credit sales.
B.The use of courier services between cities.
C.The adoption of simpler accounting procedures.
D.The improvement of roads.
考题
Enclosed please find two copies of Sales Contract No 011345, which we trust （） in order.Awill be foundBwill findCto findDto be found
考题
Enclosed please find two copies of Sales Contract No 011345, which we trust （） in order.A、will be foundB、will findC、to findD、to be found
考题
Under documentary credit， the buyer is entitled to take delivery of the goods from the carrier or its agent before settling the payment.
考题
The UCP published by the （），contains detailed provisions dealing with the operation of documentary credit.A、CEFAB、FIATAC、BIMCOD、ICC
考题
The forwarders should always arrange for cargo insurance on behalf of the consignor when the consignor has made a sales contract with the buyer under the CFR term.
考题
判断题The forwarders should always arrange for cargo insurance on behalf of the consignor when the consignor has made a sales contract with the buyer under the CFR term.A
对B
错
考题
判断题Under documentary credit， the buyer is entitled to take delivery of the goods from the carrier or its agent before settling the payment.A
对B
错
热门标签
最新试卷