Questions from 31 to 35 are based on the following passage: Questions from 31 to 35 are based on the following passage:。 The exporter, as drawer of a draft (bill of exchange), hands the draft to his bank, the remitting bank, who in turn forwards it to the buyer through a collecting bank in the buyer’s country. A draft (also called a bill) is a written order to a bank or a customer to pay someone on demand or at a fixed time in the future a certain sum of money. If shipping documents accompany the draft, the collection is called “documentary collection.”。 Documentary collection falls into two major categories: one is documents against payment(D/P); the other, documents against acceptance (D/A).。 Documents against payment, as the term suggests, is that the collecting bank will only give the shipping documents representing the title to the goods on the condition that the buyer makes payment.。 Where the paying arrangement is D/A, the collecting bank will only give the buyer the shipping documents after buyer’s acceptance of the bill drawn on him, i.e. the buyer signs his name on the bill promising to pay the sum when it matures. In return he gets what he needs – the shipping documents.。 Under D/A, the seller gives up the title to the goods – shipping documents before he gets payment of the goods. Therefore, an exporter must think twice before he accepts such paying arrangement.。
和壮族有关的关键词是 A、驼背粽。 B、铜鼓之乡。 C、歌圩节。 D、儋耳。 E、唐装。
下列各项中，应计入“坏账准备”科目贷方的有（） 按规定提取的坏账准备。 当期发生的坏账损失。 收回已确认为坏账并转销的应收账款。 冲回多提的坏账准备。 补提的坏账准备。
下列各项，构成应收账款入账价值的有（） 增值税销项税额。 商业折扣。 代购货方垫付的保险费。 销售货款。 代购货方垫付的运杂费。
甲是一名个体户，因偷税而受到税务机关的罚款，甲基于对税务干部执行职务的仇恨，在税务干部下班回家的路上，将税务干部打成轻伤。甲构成（） 妨害公务罪。 偷税罪和妨害公务罪。 妨害公务罪和故意伤害罪。 故意伤害罪。
被称为土家族艺术之花的是
