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信用证内容如下: * 51A: APPLICANT BANK BANK OF FUKUOKA LTD., SINGAPORE * 40A: FORM OF DOC. CREDIT IRREVOCABLE * 20:DOC. CREDIT NUMBER 10905-SILOO * 31C:DATE OF ISSUE 20 15 0316 * 40E:APPLICABLE RULES UCP LATEST VERSION * 31D:EXPIRY DATE MAY 25,20 15 PLACE IN CHINA * 50: APPLICANT FUKUOKA BOEKI CO., LTD. NO. 43 KING STREET SINGAPORE * 59:BENEFICIARY QINGDAO HAOFU TRADING CO., 62 HAIER ROAD QINGDAO CHINA * 32B:AMOUNT: CURRENCY USD AMOUNT83200.00 * 41D:AVAILABLE WITH/BY ANY BANK IN CHINA BY DRAFT * 42C:DRAFTS AT 30 DAYS AFTER SIGHT * 42A:DRAWEE BANK OF FUKUOKA LTD., SINGAPORE SINGAPORE * 43P:PARTIAL SHIPMENTS ALLOWED * 43T:TRANSHIPMENT ALLOWED * 44E:PORT OF LOADING: CHINESE PORT * 44F:PORT OF DISCHARGE SINGAPORE * 44C:LATEST DATE OF SHIP. MAY 5,20 15 * 45A:DESCRIPT. OF GOODS 16000 PAIRS MEN’S LEATHER SHOES CIF SINGAPORE AT USD 5.20 PER PAIR PACKED IN ONE BOX OF ONE PAIR, 40 BOXES IN ONE CARTON DETAILS AS PER CONTRACT NO. FBS381 DATE 20 15 0217 * 46A:DOCUMENTS REQUIRED + SIGNED COMMERCIAL INVOICE IN FIVE COPIES VISAED BY THE CHAMBER OF COMMERCE CERTIFY GOODS ORIGIN + FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING AND ONE N/N COPY MADE OUT TO ORDER OF SHIPPER AND NOTIFY ISSUE BANK AND APPLICANT MARKED FREIGHT PREPAID. + INSURANCE CERTIFICATE COVERING OCEAN TRANSPORTATION ALL RISKS AS PER PICC CLAUSES FOR 110 P CT OVER INVOICE VALUE WITH CLAIMS PAYABLE AT SINGAPORE + PACKING LIST IN THREE COPIES MENTIONG NET WEIGHT AND GROSS WEIGHT OF EACH PACKAGE *47A:ADDITIONAL COND. + PLS LESS ADVICE PAYMENT USD3000 TO THE DRAFT + THE INVOICE TO SHOW A DEDUCTION OF 3% BEING DISCOUNT TO OPENERS + SHIPPMENT CARRIER AS K LINE SHIPING CO. , LINE + ONE PART OF SAMPLE WAS SENT TO APPLICANT THE INVOICE SHOWING IT. + TRANSPORT DOCUMENTS MUST CLEARLY SHOW FULL NAME AND ADRESS OF BUYER + DOCUMENTS TO BE FORWARD TO US AND MUST REACH UD NOT LATER THAN 15DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE CREDIT VALIDITY DATE. +THE GOODS SHIPPED IN 40’CONTAINER APPEAR IN B/L. :71B: CHARGES ALL CHARGES OF BANKS OUTSIDE JAPAN ARE FOR THE ACCOUNT OF BENEFICIARY. 48: PERIOD FOR PRESENTATION DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF THIS CREDIT. +49: CONFIRMATION INSTRUCTIONS WITHOUT :78: INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK REIMBURSEMENT INSTRUCTIONS TO THE NEGOTIATING BANK: UPON RECEIPT OF DOCUMENTS IN CONFORMITY WITH THE CREDIT TERMS, THE ISSUING BANK SHALL REMIT PROCEEDS BY TELEGRAPHIC TRANSFER IN ACCORDANCE WITH YOUR INSTRUCTIONS.
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参考答案:
举一反三
【多选题】下列各项中,引起应收账款账面价值发生增减变化的有
A.
收回应收账款
B.
计提应收账款坏账准备
C.
收回已作为坏账核销的应收账款
D.
已收到的商业承兑汇票到期,对方付款
【多选题】下列各项中,引起应收账款账面价值发生增减变化的有
A.
计提应收帐款的坏账准备
B.
结转已到期未兑现的商业承兑汇票
C.
收回应收账款
D.
收回已作为坏账转销的应收账款
【判断题】In the case of sale by descriptions or illustrations, clauses such as “quality and technical data to be in conformity with the description submitted by the seller” are to be stipulated in the contract...
A.
正确
B.
错误
【多选题】下列各项中,引起应收账款账面价值发生增减变化的有
A.
计提应收账款坏账准备
B.
结转已到期未兑现的商业汇票
C.
收回应收账款
D.
收回已作为坏账核销的应收账款
【单选题】d
A.
decrease
B.
increase
【多选题】下列各项中,引起应收账款账面价值发生增减变化的有
A.
计提应收账款坏账准备
B.
结转已到期未兑换的商业承兑汇票
C.
收回应收账款
D.
收回已作为坏账转销的应收账款
【单选题】以下人物和理论对应错误的是( )。
A.
巴甫洛夫—经典条件反射理论
B.
加涅—信息加工学习理论
C.
布卢姆—认知发现说
D.
奥苏伯尔—有意义接受理论
【多选题】下列各项中,引起应收账款账面价值发生增减变化的有()
A.
计提应收账款坏账准备
B.
收回已作为坏账核销的应收账款
C.
结转已到期未兑现的应收票据
D.
收回应收账款
【多选题】绝对差异常用测度方法有
A.
平均差
B.
标准差
C.
极差
【多选题】绝对差异常用测度方法有
A.
平均差
B.
标准差
C.
极差
D.
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