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【单选题】
某公司“盈余公积”科目的年初余额为100万元,本年提取盈余公积27万元,用盈余公积转增资本16万元,该公司“盈余公积”科目年末余额为( )。A.
127
B.
143
C.
111
D.
116
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【简答题】Which chart is correct? BA--Bank of America, BJ--Bank of Japan, FN--First National
【单选题】( )buys the sight draft and/or documents presented by the exporter, and then forwards the draft and documents to the opening bank for reimbursement.
A.
Paying bank
B.
Opening/issuing bank
C.
Advising/notifying bank
D.
Negotiating bank
【简答题】Opening Bank;Issuing Bank
【简答题】（ ）is the party which applies to the bank for the opening of a letter of credit．