下列出口单证中，根据出单日期进行排列，其先后顺序是：保险单—发票—汇票—提单。

A．保险单的出单日期可以晚于已装船提单的出单日期

B．提单签发日可迟于信用证或合同规定的最迟装运时间

C．通常汇票是议付单证中出单时间最晚的单证

D．议付单证中，发票日期一般比其他单证晚

SMGACK DWS7651 AUTHENTICATION SUSSEFULL WITH PRIMARY KEY

BASIC HEADER  F 01 BKCNCNBJA300 5761 308890

APPLICATION HEADER 0-700 1316 20020630 NRSBUK24AXXX

*NEDRRESUNDBY BANK，A/S

*NEDRRESUNDBY

SEQUENCEOF TOTAL     27 ：1/1

FORM OF DOC．CREDIT    40A：IRREVOCABLE

DOC.CREDIT NUMBER     20 ：7440-0093471

DATE OF ISSUE       31C：2002.06.29

EXPIRY           31D：DATE：2002.08.15

PLACE：SHANGHAI

APPLICANT         50 ：TOMSON SDEREN PRICHG

8230 AADYHOEJ

BENEFICIARY        59 ：SHANGHAI ABC TEXTILES

IMP．AND EXP．CORP．

No．127 ZHONGSHAN ROAD E.1

200002 SHANGHAI,CHINA

AMOUNT          32B：CI瓜RENCY USD AMDUNT 95，902.50

POS./NEG.TOL．(%)    39A：10/10

AVAILABLE WITH/BY    41D：AVAILABLE WITH ANY BANK

IN CHINA BY NEGOTIATION

DRAWEE          42 ：OURSELVES

DRAFTS AT        42C：30 DAYS SIGHT

PARTIAL SHIPMENTS    43P：PROHIBITED

TRANSSHIPlMENT      43T：PERMITTED

LOADING IN CHARGE    44A：SHANGHAI

FOR TRANSPORT TO    44B：CIF AARHUS

LATEST DATE OF SHIP   44C：2002.07.30

DESCRIP．OF GOODS    45A：TOWELS

ART. NO．2021 ABOUT 14，500 DOZ AT USD2.77

ART. NO. 2151 ABOUT 12,250 DOZ AT USD4.55

AS PER S/C NO. 4CA3068 REV. 2. C.J. ORDER NO. 240553, J. S. L. ORDER NO. 857

DOCUMENTS REQUIRED 46A:

■ SIGNED COMMERCIAL INVOICE IN 5 ORIGINALS SHOWING THE VALUE OF THE MENTIONED GOODS AND STATING "WE HEREBYCERTIFY THAT THE GOODS HEREIN INVOICED CONFIRM WITHS/C NO. 4CA3068 REV. 2. C. J. ORDER NO. 240553, J. S. L. ORDERNO. 857, ART. NO. 2021, 2151"

■ COMPLETE SET OF NOT LESS THAN 3 ORIGINALS AND 1 NONNEGOTIABLE COPY OF "ON BOARD" BILL OF LADING ISSUED TOORDER AND BLANK ENDORSED, MARKED "FREIGHT PREPAID"AND EVIDENCING SHIPMENT FROM SHANGHAI VIA HONGKONGTO AARHUS NOTIFYING APPLICANT

■ INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% OF INVOICE VALUE, INCLUDING:

INSTITUTE CARGO CLAUSE A

INSTITUTE WAR CLUASE

CLAIMS TO BE PAYABLE IN DENMARK IN THE CURRENCY OF

THE DRAFTS

■ GSP CERTIFICATE FORM A

■ PACKING LIST

PRESENTATION PERIOD  48: NOT LATE THAN 15 DAYS AFTER THE DATE OFISSUANCE OF THE SHIPPING DOCUMENTS BUTWITHIN THE VALIDITY OF THE CREDIT

INSTRUCTIONS      78 : UPON RECEIPT OF DOCUMENTS IN ORDER WE WILL REMIT IN ACCORDANCE WITH NEGOTIATINGBANK'S INSTRUCTIONS AT MATURITY.

ADDITIONAL COND.   47B: THE NUMBER AND THE DATE OF THIS CERDIT AND THE NAME OF OUR BANK MUST BE QUOTED ONALL DRAFTS REQUIRED.

AN ADDITIONAL FEE OF USD50.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE PROCEEDS PAID UNDER ANY DRAWINGWHERE DOCUMENTS PRESENTED ARE FOUND NOT TO BE IN STRICTCOMFORMITY WITH THE TERMS OF THIS CREDIT.

DETAILS OF CHARGES   71B : ALL CHARGES ARE FOR BENEFICIARY'S ACCOUNT INCL. DISCREPANCY FEE.

CONFIRMATION      49 : WITHOUT

ADVISE THROUGH    57A: SHBCCNSH

* HONGKONG AND SHANGHAI BANKING

CORPORATION LIMITED, SHANGHAI

SUPPLEMENT

(1) INVOICE NO. HT980418 (2) B/L NO. MOL 8003816

(3) VESSEL'S NAME. NAN KING V. 987  (4) S/C DATE- 2002.06.10

(5) SHIPPING MARKS..

REV        JSL

240553       857

AARHUS DENMARK    AARHUS DENMARK

ART. NO. 2021  ART. NO. 2151

NO. 1-290      NO. 1-245

(6) PACKING. ONE DOZ IN A PLASTIC BAG, 50 DOZ TO AN EXPORT CARTON

@NW: 23KGS @GW: 27KGS @MEAS. 60X26X46CM

A．保险单的出单日早于提单日  B．发票日期早于信用证开证日

C．提单日早于商检证书签发日  D．汇票日期早于信用证到期日

A、商业发票

B、运输单据

C、契据

D、保险单

A、商业发票

B、装箱单

C、提单

D、形式发票

E、保险单

F、受益人证明

A. 提单

B. 银行汇票

C. 保险单

D. 发票