Auerbach Ltd. issued 4% bonds on October 1, 2013. The bonds ..

更多“Auerbach Ltd. issued 4% bonds on October 1, 2013. The bonds have a maturity date of Septem”相关的问题

第1题

Your L/C No.111 for ￡2000 issued by the Bank Ltd, Liverpool, has____.

A、be arriving

B、been arriving

C、arrived

D、 thanked

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第2题

Your L／C No.111 for ￡2000 issued by the Bank Ltd, Liverpool, has____. A、be arriving B、

A.be arriving

B.been arriving

C.arrived

D. thanked

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第3题

来证有下列要求：“Full set 3/3 plus 2 N/N copies of original forwarded through bills of lading issued

by Backmann for Last LTD”。请问：这句话该如何理解？我出口企业能否接受？

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第4题

Gilt Ltd is a small company with an issued share capital of 100,000 ￡1 shares held by 100

members.

Harry, the managing director of Gilt Ltd, has been approached by Itt plc in respect of its making a takeover bid for Gilt Ltd. Itt plc has given Harry what is described as a facility fee of ￡50,000 for ensuring that the takeover is successful.

At the next board meeting Harry convinces the other directors that the take-over bid is in the long-term interest of Gilt Ltd, but they are concerned that the holders of the majority of the issued share capital will not approve of the takeover.

In order to ensure the success of the takeover, the directors of Gilt Ltd agree that they should allot suffi cient new shares to Itt plc to ensure that a new majority of members will support the takeover.

After the allocation of the shares to Itt plc a general meeting is called to consider the takeover and it is approved, with Itt plc voting in favour.

May, a substantial shareholder in Gilt Ltd has subsequently found out about the actions of Itt plc, Harry and the other directors.

Required:

Advise May as to the legality of the share allotment and as to what action can be taken against Harry.

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第5题

5 Gagarin wishes to persuade a number of wealthy individuals who are business contacts to

invest in his company,

Vostok Ltd. He also requires advice on the recoverability of input tax relating to the purchase of new premises.

The following information has been obtained from a meeting with Gagarin.

Vostok Ltd:

– An unquoted UK resident company.

– Gagarin owns 100% of the company’s ordinary share capital.

– Has 18 employees.

– Provides computer based services to commercial companies.

– Requires additional funds to finance its expansion.

Funds required by Vostok Ltd:

– Vostok Ltd needs to raise ￡420,000.

– Vostok Ltd will issue 20,000 shares at ￡21 per share on 31 August 2008.

– The new shareholder(s) will own 40% of the company.

– Part of the money raised will contribute towards the purchase of new premises for use by Vostok Ltd.

Gagarin’s initial thoughts:

– The minimum investment will be 5,000 shares and payment will be made in full on subscription.

– Gagarin has a number of wealthy business contacts who may be interested in investing.

– Gagarin has heard that it may be possible to obtain tax relief for up to 60% of the investment via the enterprise

investment scheme.

Wealthy business contacts:

– Are all UK resident higher rate taxpayers.

– May wish to borrow the funds to invest in Vostok Ltd if there is a tax incentive to do so.

New premises:

– Will cost ￡446,500 including value added tax (VAT).

– Will be used in connection with all aspects of Vostok Ltd’s business.

– Will be sold for ￡600,000 plus VAT in six years time.

– Vostok Ltd will waive the VAT exemption on the sale of the building.

The VAT position of Vostok Ltd:

– In the year ending 31 March 2009, 28% of Vostok Ltd’s supplies will be exempt for the purposes of VAT.

– This percentage is expected to reduce over the next few years.

– Irrecoverable input tax due to the company’s partially exempt status exceeds the de minimis limits.

Required:

(a) Prepare notes for Gagarin to use when speaking to potential investors. The notes should include:

(i) The tax incentives immediately available in respect of the amount invested in shares issued in

accordance with the enterprise investment scheme; (5 marks)

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第6题

根据有关信用证条款和参考资料缮制装箱单。 ISSUING BA...

根据有关信用证条款和参考资料缮制装箱单。 ISSUING BANK: CITY NATIONAL BANK 123 MORNINGSIDE AVENUE NEW YORK, USA 20/DOCUMENTARY CREDIT NUMBER: N789654TH8812 31C/DATE OF ISSUE: MAY 29, 2016 31D/DATE AND PLACE OF EXPIRY: JULY 10, 2016 50/APPLICANT: ORITA CO., LTD 29 EAST 47 STREET, NEW YORK, USA 59/BENEFICIARY: SICHUAN FUAN BAGS CO., LTD 78 CHUNXI ROAD, CHENGDU, SICHUAN, CHINA 32/CURRENCY CODE AMT: USD 26, 400 39A/PCT CREDIT TOLERANCE: 05/05 41D/AVAILABLE WITH/BY: ANY BANK IN CHINA BY NEGOTIATION 45A/DESCRIPTION OF GOODS: 4400PCS OF TROLLEY CASE AT USD 6.00 AS PER S/C NO.FA081007, CIF NY, PACKED IN 3 PCS PER CTN. 46A/DOCUMENTS REQUIRED: PACKING LIST IN TRIPLICATE SHOWING DETAILS OF PACKING. BREAK DOWN OF QUANTITY, GROSS WEIGHT, NET WEIGHT AND MEASUREMENT OG EACH CARTON. 参考资料 2016年6月18号装“DONGFENG V.37”从广州出发。净重：25KGS/CTN 毛重：30KGS/CTN 尺码：（70x70x90）CM/CTN 其余资料自拟 P A C K I N G L I S T 1) SELLER 　　　　　　　　　 3) INVOICE NO. 　　 4) INVOICE DATE 　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　 5) FROM 　　　　 6) TO 　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　 7) TOTAL PACKAGES(IN WORDS) 　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　 2) BUYER 　　　　　　　　　　 8) MARKS & NOS. 　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　 9) C/NOS. 　　 10) NOS. & KINDS OF PKGS. 11) ITEM 12)QTY. 　　 13) G.W. 　 14) N.W. 　 15) MEAS 　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　 16) ISSUED BY 　　　　　　　　　　　　　　　　　　　　　 17) SIGNATURE

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第7题

FROM: XYZ BANK LTD ANYTOWN ANYWHERE

TO: ADVISINC BANK SOMETOWN SOMEWHERE

DATE 30 MARCH

OUR DOCUMENTARY CREDIT REFERENCE NO 1234

TEST NO 4321 FOR USD 2,050,000.00 DATED 30 MARCH

WITH OUR HEAD OFFICE

WE OPEN OUR DIVISIBLE, FRACTIONABLE DOCUMENTARY CREDIT NO. 1234

ORDER ACCOUNT OF: UVW COMPANY ANYTOWN ANYWHERE.

FAVOUR: RST COMPANY SOMETOWN SOMEWHERE

FOR THE AMOUNT OF USD 2,050.000.00 (TWO MILLION AND FIFTY THOUSAND

AND 00/100 UNITED STATES DOLLARS)

COVERING SHIPMENT OF

1200 MT. MILK POWDER CFR ANYWHERE

SHIPMENT FROM ANY PORT SOMEWHERE TO ANY PORT ANYWHERE

TRANSHIPMENT ALLOWED PART SHIPMENTS ALLOWED

VALID FOR NEGOTIATION AT THE COUNTERS OF THE CONFIRMING BANK UNTIL 21

JULY

SHIPMENT TO BE EFFECTED AS FOLLOWS:

1ST SHIPMENT FOR 600 MT. ON OR ABOUT 27 APRIL.

2ND SHIPMENT FOR 600 MT. TO BE EFFECTED BETWEEN 01 AND 31 MAY BOTH

END DATES TO BE INCLUSIVE.

AVAILABLE FOR NEGOTIATION OF DRAFTS AT 60 DAYS SICHT DRAWN ON UVW

COMPANY ANYTOWN ANYWHERE ACCOMPANIED BY THE FOLLOWING DOCU-

MENTS:

1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE.

2. FULL SET CLEAN SHIPPED ON BOARD BILLS OF LADING CONSIGNED TO ORDER

OF XYZ BANK LTD MARKED FREIGHT PAID AND NOTIFY THE ACCOUNTEE.

3. QUALITY CERTIFICATE ISSUED BY A COMPETENT AUTHORITY.

4. COPY OF FAX SENT TO ACCOUNTEE ADVISING SHIPMENT DETAILS, SHIPMENT

DATE. INVOICE VALUE AND DOCUMENTARY CREDIT NUMBER WITHIN FIVE

DAYS OF SHIPMENT.

5. PACKINC LIST.

SPECIAL INSTRUCTIONS

1. ALL BANK CHARCES OUTSIDE ANYWHERE INCLUDINC REIMBURSEMENT

CHARCES ARE FOR ACCOUNT OF UVW COMPANY.

2. PLEASE ADVISE THE BENEFICIARY ADDING YOUR CONFIRMATION.

3. CLAIM REIMBURSEMENT FROM OUR ACCOUNT WITH OUR NEW YORK OFFICE

AT MATURITY FOR DOCUMENTS PRESENTED IN STRICT COMPLIANCE WITH THE

TERMS AND CONDITIONS OF THIS DOCUMENTARY CREDIT.

4. THIS DOCUMENTARY CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND

PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATION-

AL CHAMBER OF COMMERCE (PUBLICATION NO 500).

Please examine the above L/C and answer the following questions:

1)The documentary credit should be advised as:

(1)() Revocable

(2)() Irrevocable

(3)() Revocable Transferable

(4)() Irrevocable Transferable

2)All of the following documentary credit terms and conditions under UCP may be disregarded except:

(1)() divisible

(2)() fractionable

(3)() adding your confirmation

(4)() issued by a competent authority

3)Which of the following Bill of Lading "shipped on board" dates would be acceptable for the first shipment？

A. 17 April.

B. 20 April.

C. 25 April.

D. 02 May.

(1)() C only.

(2)() C and D only.

(3)() B, C and D only.

(4)() A, B, C and D.

4)Under the terms of the documentary credit, your bank may accept Quality Certificate issued by:

A. Applicant.

B. Beneficiary.

C. third party manufacturer.

D. third party inspection company.

(1)() A and B only.

(2)() B and C only.

(3)() A, B and D only.

(4)() A, C and D only.

5)Before confirming the documentary credit, your bank should obtain an amendment to the following terms and conditions？

(1)() drawee party

(2)() shipment period

(3)() presentation period

(4)() form of documentary credit

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第8题

SENDER: XYZ BANK GHANA LIMITED ACCRA, GHANA MESSAG...

SENDER: XYZ BANK GHANA LIMITED ACCRA, GHANA MESSAGE TYPE: MT700 27: SEQUENCE OF TOTAL 1/1 40A: FORM OF DOCUMENTARY CREDIT IRREVOCABLE 20: DOCUMENTARY CREDIT NO ACLCI30128 31C: DATE OF ISSUE XX0407 40E: APPLICABLE RULES UCP LATEST VERSION 31D: DATE AND PLACE OF EXPIRY XX0720 UK 50: APPLICANT ABC CONCRETE PRODUCTS GHANA LTD COCOA STREET ACCRA GHANA 59: BENEFICIARY TOOLS INTERNATIONAL U.K. LTD RUGBY WARWICKSHIRE U.K. 32B: CURRENCY CODE AMOUNT GBP13633,00 41A: AVAILABLE WITH/BY XYZBGB8L BY NEGOTIATION XYZ BANK CITY STREET LONDON 43P: PARTIAL SHIPMENTS ALLOWED 43T: TRANSHIPMENT NOT ALLOWED 44A: LOADING/DISP/TAKE IN CHG ANY U.K. PORT / RSA PORT 44B: FOR TRANSPORTATION TO TEMA PORT GHANA 44C: LATEST DATE OF SHIPMENT XX0703 45A: DESC GOODS AND SERVICES PARTS FOR SVEDALA H3000 AND 1000 X 800 JAW CRUSHER: 2 PCS. 22560-0-21 FIXED JAW, 2 PCS. 22561-0-21 SWING JAW, 3 PCS. 42-7989-01 MANTLE 18 PCT.MN., 3 PCS, 442-8003-01 CONCAVE 18 PCT. MN. AN 1 PCE.442-7912-00 HEAD NUT AS PER PRO FORMA NO. DB/18/02/03 AND DB/14/03/03 DATED XX0314 CIF TEMA PORT, GHANA (INCOTERMS 2010) 46A: DOCUMENTS REQUIRED 1. 3/3 BILLS OF LADING ISSUED TO ORDER OF XYZ BANK GHANA LTD A/C ABC CONCRETE PRODUCTS GHANA LTD, COCOA STREET, ACCRA, GHANA AND MARKED FREIGHT PAID. NOTIFY ABC CONCRETE PRODUCTS GHANA LTD, COCOA STREET, ACCRA, GHANA. 2. COMMERCIAL INVOICE IN THREE COPIES. 3. PACKING LIST IN THREE COPIES. 4. MARINE AND ALL RISK INSURANCE POLICY OR CERTIFICATE. 47A: ADDITIONAL CONDITIONS 1. INVOICES MUST QUOTE GHANA IMPORT DECLARATION FORM NO. 1056508 2. TRANSPORT DOCUMENTS EVIDENCING COSTS ADDITIONAL TO FREIGHT ARE NOT ALLOWED. 48: PERIOD FOR PRESENTATION WITHIN 21 DAYS 49: CONFIRMATION INSTRUCTS WITHOUT 53A: REIMBURSING BANK XYZBGB2L XYZBANK CITY STREET LONDON 信用证审核记录单信用证证号开证日期开证行通知行申请人受益人货物名称数量金额装运期有效期交单期装运港目的港可否分批贸易术语汇票期限可否转运特殊条款单据种类及份数汇票发票装箱单重量单尺码单保险单提单正本提单副本原产地证 GSP产地证品质证重量证植检证船行证明寄单证明寄样证明受益人证明邮包收据需要修改内容来证条款内容应修改后条款内容单证员签字部门经理签字

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第9题

关于贲门失弛缓症不正确的是A、多见于青壮年，女性少见B、Auerbach神经节细胞异常C、吞咽时食管下括

关于贲门失弛缓症不正确的是

A、多见于青壮年，女性少见

B、Auerbach神经节细胞异常

C、吞咽时食管下括约肌不能松弛，食管体部缺乏有推动力的蠕动

D、中、下段食管痉挛狭窄伴上段食管扩张，贲门部痉挛，肌层增厚

E、CT可作为常规检查

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第10题

关于贲门失弛缓症错误的是（）

A.多见于青壮年，女性多见

B.Auerbach神经节细胞异常

C.吞咽时食管下括约肌不能松弛，食管体部缺乏有推动力的蠕动

D.中、下段食管痉挛狭窄伴上段食管扩张，贲门部痉挛，肌层增厚

E.CT可作为常规检查

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