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3. Ⅰ. You are a document checker at the Advising Bank. Check the attached movement docu 1. 2. 3. Ⅰ. You are a document checker at the Advising Bank. Check the attached movement document, which was presented on Monday, 10 September, against the attached Documentary Credit. Assumptions: 1. All signatures are original. Ⅱ. There are no bank holidays in this period. Which of the following statements relating to the attached Transport Document are correct? A. 1) The document is acceptable with regard to transhipment. 2) The document is consistent with the Incoterm quoted. 3) The document is acceptable as an air transport document. 4) The consignor/consignee and notify parties are acceptable. (1)(  ) 1) and 3) only (2)(  ) 1) and 4) only (3)(  ) 2) and 3) only (4)(  ) 2) and 4) only B. 1) The description of goods complies with the Documentary Credit. 2) The Transport Document is clean. 3) Sufficient details regarding conditions of carriage are shown. 4) Late shipment effected. (1)(  ) 1), 2) and 3) only (2)(  ) 1), 2) and 4) only (3)(  ) 1), 3) and 4) only (4)(  ) 2), 3) and 4) only 4. C. 1) The documents were presented within 15 days of the Air Transport Document. 2) The documents were presented within the expiry date of the Documentary Credit. 3) The Transport Document is consigned directly to the buyer. 4) The Transport Document shows the actual date of dispatch 24 August. (1)(  ) 1) and 3) only (2)(  ) 1) and 4) only (3)(  ) 2) and 3) only (4)(  ) 2) and 4) only D. 1) Goods were dispatched on flight number BA 456. 2) The carrier is Skyline Enterprises. 3) This document is acceptable as a "Full Set" of Transport Documents. 4) The applicant may be able to acquire the goods without this document. (1)(  ) 1) and 3) only (2)(  ) 1) and 4) only (3)(  ) 2) and 3) only (4)(  ) 3) and 4) only E. 1) The shipper is acceptable against the Documentary Credit. 2) The Air Transport Document is a Negotiable Document. 3) The "On Board" stamp requires a signature. 4) The number of rolls shown is acceptable. (1)(  ) 1) and 3) only (2)(  ) 1) and 4) only (3)(  ) 2) and 3) only (4)(  ) 3) and 4) only
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【单选题】由于原始单据丢失,注册会计师无法对选取的抽样单元实施计划的审计程序,下列说法中不正确的是( )。
A.
如果注册会计师对样本结果的评价不会因为未检查项目可能存在错报而改变,就不需对这些项目进行检查
B.
直接将该项目视为控制测试的一项偏差,或细节测试中的一项错报
C.
如果未检查项目可能存在的错报会导致该类交易或账户余额存在重大错报,要考虑实施替代程序,为形成结论提供充分的证据
D.
要考虑无法对这些项目实施检查的原因是否会影响计划的重大错报风险评估水平或对舞弊风险的评估
【多选题】关于人力资源管理内部控制,下列说法错误的有( )
A.
企业人力资源管理风险包括人力资源退出机制不当,可能导致法律诉讼或企业声誉受损
B.
企业在选拔员工时,应当切实做到因人设岗、以人选岗,确保选聘人员能够胜任岗位职责要求
C.
企业对经考核确定不能胜任岗位要求的员工,应直接解除劳动合同
D.
企业应当定期对年度人力资源计划执行情况进行评估
【单选题】在总账系统中,( )后凭证可以记账。
A.
审核
B.
修改
C.
输入
D.
汇总
【单选题】我们党的思想路线是( )
A.
解放思想、实事求是
B.
全心全意为人民服务
C.
以经济建设为中心
D.
集体主义精神
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【单选题】完成二进制数无符号数00011101+00001101的加法运算的正确结果是()。
A.
"10010101"
B.
"100110"
C.
"100010"
D.
"101010"
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A.
正确
B.
错误
【简答题】参加签字仪式的各方人员包括: 、 和 三类。
【单选题】点缀花的作用之一是可以弥补装饰造型的( )。
A.
混乱
B.
不足
C.
不美
D.
形象
【单选题】我们党的思想路线是( )
A.
解放思想,实事求是
B.
理论联系实际
C.
一切从实际出发
D.
按客观规律办事
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