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举一反三
【单选题】What is a documentary letter of credit?______.
A.
A method of lending against documentary security
B.
A conditional bank undertaking to pay an exporter on production of stipulated document-tation
C.
An international trade settlement system biased in favour of importers
D.
All of the above
【多选题】采用分批法计算产品成本时，如果批内产品跨月陆续完工，（ ）
A.
完工产品成本可以根据计划单位成本或定额单位成本计算
B.
月末要将生产费用在完工产品和在产品之间进行分配
C.
月末不需要将生产费用在完工产品和在产品之间进行分配
D.
月末不需要计算产品成本，等到全部产品完工时再计算
【简答题】Documentary Formalities
【简答题】Documentary Collection
【简答题】documentary credit
【多选题】采用分批法计算产品成本时,如果批内产品跨月陆续完工,( )
A.
完工产品成本可以根据计划单位成本计算
B.
月末要将生产费用在完工产品和在产品之间进行分配
C.
月末不需要将生产费用在完工产品和在产品之间进行分配
D.
月末不需要计算产品成本，等到全部产品完工时再计算
E.
完工产品成本可以根据定额单位成本计算
【单选题】A Red Clause Documentary Credit is a Documentary Credit with a special condition incorporated into it that authorizes the Confirming Bank or any other Nominated Bank to make advances to the Beneficiar...
A.
It is a kind of Documentary Credit with a special condition incorporated into it that authorizes the Confirming Bank to make loans to the sellers prior to shipment.
B.
It is a Documentary Credit without recourse as a 'Confirming Bank' to the Issuing Bank, which clearly did not request or authorizes the bank to 'add its confirmation'.
C.
It is a Documentary Credit with a special condition incorporate into it that authorizes the Confirming Bank or any other Nominated Bank to provide the Beneficiary with funds before presentation of the documents.
D.
It is a Documentary Credit that may provide for automatic reinstatement immediately upon presentation of the specified documents.
【多选题】采用分批法计算产品成本时,如果批内产品跨月陆续完工, ( )
A.
月末需要计算完工产品成本和在产品成本
B.
月末要将生产费用在完工产品和在产品之间进行分配
C.
月末不需要将生产费用在完工产品和在产品之间进行分配
D.
月末不需要计算产品成本,等到全部产品完工时在计算
E.
可以计算先完工产品成本
【单选题】汉译英，“跟单汇票”，正确的翻译为( )。
A.
Documentary Credit
B.
Documentary List
C.
Documentary Bill
D.
Documentary Draft
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