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【单选题】
对纳税筹划风险问题认识正确的是( )。A.
纳税筹划没有风险
B.
纳税筹划存在风险，但无法估计
C.
纳税筹划存在风险，但无法防范
D.
纳税筹划存在风险，即可估计，又可防范
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【简答题】A beneficiary presents complying documents to a confirming bank under a documentary credit available by deferred payment. The beneficiary requests that the confirming bank purchase the documents and p...
【简答题】Under documentary credit，the buyer is entitled to take delivery of the goods from the carrier or its agent before settling the payment．（ ）
【单选题】听力原文：Under the documentary credit, banks are in no way concerned with the sales contract on which the credit may be based. (3)
A.
Banks will deal with the documentary credit along with the sales contract.
B.
Banks take no care of the sales contract while dealing with the documentary credit.
C.
Documentary credit and the sales contract are both important to banks.
D.
Banks will care for either the documentary credit or the sales contract.
【单选题】The purchaser of a draft/documents presented under a straight documentary credit only has the right ______.
A.
to protest the issuing bank
B.
to present the drafts/documents on behalf of the beneficiary
C.
to purchase the beneficiary's drafts/documents
D.
to present the draft/documents by himself
【简答题】《山居秋暝》颔联侧重写________,景清幽、明净,以物芳而明_________;颈联侧重写________,人醇厚、朴实,以________而望政通。
【单选题】Under the documentary credit, which of the following is false?
A.
The buyer's bank will issue a documentary credit.
B.
The seller has his bank's undertaking to pay.
C.
If the seller presents the correct documents, he will be paid.
D.
A bank acts as an intermediary between the buyer and seller and is willing to provide trade.
【简答题】An ______ certificate under a documentary L/C should comply with the inspection requirements of the documentary UC.
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