By transferring an L/C, the mediator shall replace the name of the issuer in original L/C
A.its own...seller
B.its own…the ultimate supplier of goods
C.the original issuing bank…the first beneficiary
D.the second beneficiary…the ultimate supplier
A.its own...seller
B.its own…the ultimate supplier of goods
C.the original issuing bank…the first beneficiary
D.the second beneficiary…the ultimate supplier
Whether bill of lading is provided with the following functions or characteristics:
(1)It is a receipt of goods. ( ) Yes/( ) No
(2)It is a contract of carriage. ( ) Yes/( ) No
(3)It is a document of title. ( ) Yes/( ) No
(4)It is a negotiable document. ( ) Yes/( ) No
(5)It may control the delivery of the goods. ( ) Yes/( ) No
(6)Type of delivery is that carrier or his agent will deliver the goods against one original B/L. ( ) Yes/( ) No
(7)It would enable a buyer to sell the goods in transit by transferring B/L to a new buyer. ( ) Yes/( ) No
Division M makes product M using one unit of component L and other materials. It then sells the completed
product M to external customers. To date, Division M has always bought component L from Division L.
The following information is available:
Division L charges the same price for component L to both Division M and external customers. However, it does not incur the selling and distribution costs when transferring internally.
Division M has just been approached by a new supplier who has offered to supply it with component L for $37 per unit. Prior to this offer, the cheapest price which Division M could have bought component L for from outside the group was $42 per unit.
It is head office policy to let the divisions operate autonomously without interference at all.
Required:
(a) Calculate the incremental profit/(loss) per component for the group if Division M accepts the new supplier’s
offer and recommend how many components Division L should sell to Division M if group profits are to be
maximised. (3 marks)
(b) Using the quantities calculated in (a) and the current transfer price, calculate the total annual profits of each division and the group as a whole. (6 marks)
(c) Discuss the problems which will arise if the transfer price remains unchanged and advise the divisions on a suitable alternative transfer price for component L. (6 marks)
A) regulating
B) summoning
C) allocating
D) transferring
A.transferring
B.transmitting
C.translating
D.transporting
The key word in describing ionic bonding is ______.
A) Transferring
B) Sharing
C) Swapping
D) Swarming
The key word in describing covalent bonding is ______
A) Transferring
B) Sharing
C) Swapping
D) Swarming
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