当前位置:外贸业务员题库>外贸业务员基础理论题库

问题:

[单选]

Questions from 31 to 35 are based on the following passage:

A . Questions from 31 to 35 are based on the following passage:
B .   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.”
C .   Documentary collection falls into two major categories: one is documents against payment(D/P); the other, documents against acceptance (D/A).
D .   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.
E .   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.
F .   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.

下列关于现金折扣与商业折扣的说法,正确的是() 商业折扣是指在商品标价上给予的扣除。 现金折扣是指债权人为鼓励债务人早日付款,而向债务人提供的债务扣除。 存在商业折扣的情况下,企业应收账款入账金额应按扣除商业折扣后的实际售价确认。 我国会计实务中采用总价法核算存在现金折扣的交易。 总价法是将未减去现金折扣前的金额作为实际售价,记作应收账款的入账价值。 朱某为获取非法利润,大量印制某著名高校本科毕业证书,并进行销售,获利6万余元,对朱某应以() 伪造国家机关证件罪处罚。 买卖国家机关证件罪。 伪造、买卖国家机关证件罪处罚。 伪造国家机关证件罪和买卖国家机关证件罪两罪并罚。 下列各项中,会影响应收账款账面价值的有() 收回前期应收账款。 发生赊销商品的业务。 收回已转销的坏账。 结转到期不能收回的票据。 按规定计提应收账款的坏账准备。 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。 甲为了达到与乙结婚的目的而冒充是某国家机关的处级干部。甲的行为属于: 招摇撞骗罪。 诈骗罪。 不构成犯罪。

Questions from 31 to 35 are based on the following passage:

参考答案:

  参考解析

本题暂无解析

在线 客服