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提问人：网友sanboot 发布时间：2022-01-07

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Documentary credits are separate transactions from the contract of sales with which thev a

re re1ated．In documentary credits【S1】ave concerned only with documents．and their decision whether or not to pay，accept or negotiate under a credit depends solely off whether the documents presented conform. to the terms and conditions in the 【S2】．When the beneficiary submits documents that contain discrepancies or errors，the banks will reject the documents and retum them to the 【S3】 for resubmission after corrections．Seen from a different perspective，even if the importer becomes bankrupt after the shipment，the beneficiary is entitled to payment by the issuing bank as long as he is able to present the correct【S4】stipulated in the credit．That banks deal only with documents and not performance of the【S5】is key to the operation of documentary credits．

【S1】

A．sellers

B．buyers

C．banks

D．carders

简答题官方参考答案（由简答题聘请的专业题库老师提供的解答）

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更多“Documentary credits are separate transactions from the contract of sales with which thev a”相关的问题

第1题

Alana is not registered for sales tax purposes. She has recently received an invoice for goods for resale which cost $500 before sales tax, which is levied at 15%. The total value was therefore $575. What is the correct entry to be made in Alana’s general ledger in respect of the invoice?

A、Dr: Purchases $500, Dr: Sales tax $75, Cr :Payables $575

B、Dr: Purchases $575, Cr:Sales tax $75, Cr: Payables $500

C、Dr: Purchases $500, Cr: Payables $500

D、Dr: Purchases $575, Cr: Payables $575

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第2题

¿En qué año ocurrió la Guerra Civil Española y en qué año terminó?

A、1932 - 1935

B、1936 - 1939

C、1946 - 1949

D、1948 - 1951

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第3题

What are the characteristics of ESP courses?

A、assume some basic knowledge of the language systems

B、defined to meet specific needs of the learners

C、related-to or designed-for specific disciplines

D、designed for intermediate or advanced students

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第4题

【单选题】All of the following are paradoxical expressions EXCEPT that _____.

A、“the most skillful may seem clumsy”

B、“Dao is the mother of heaven and earth”

C、“the softest thing in the world can penetrate the hardest”

D、“diminish a thing, and it will increase”

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第5题

The buyer expects compensation amounted to USD4,000 for our loss.

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第6题

【判断题】In practice, sunk costs often influence important decisions, especially when adecision maker does not want to admit that a previous decision was a baddecision.

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第7题

Repro Co, a company which sells photocopying equipment, has prepared its draft financial statements for the year ended 30 September 20X4. It has included the following transactions in revenue at the stated amounts below: Which of these has been correctly included in revenue according to IFRS 15 Revenue from Contracts with Customers?

A、Agency sales of $250,000 on which Repro Co is entitled to a commission.

B、Sale proceeds of $20,000 for motor vehicles which were no longer required by Repro Co.

C、Sales of $150,000 on 30 September 20X4. The amount invoiced to and received from the customer was $180,000, which included $30,000 for ongoing servicing work to be done by Repro Co over the next two years.

D、Sales of $200,000 on 1 October 20X3 to an established customer which, (with the agreement of Repro Co), will be paid in full on 30 September 20X5. Repro Co has a cost of capital of 10%.

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第8题

Springthorpe Co entered into a three-year contract on 1 January 20X2 to build a factory. This is a contract where performance obligations are satisfied overtime. The percentage of performance obligations satisfied is measured according to certificates issued by a surveyor. The contract price was $12 million. At 31 December 20X2 details of the contract were as follows: $m Costs to date 6 Estimated costs to complete 9 Amounts invoiced 4 Certified complete 40% What amount should appear in the statement of financial position of Springthorpe Co as at 31 December 20X2 as contract assets/liabilities in respect of this contract?

A、$1 million contract liability

B、$2 million contract liability

C、$1 million contract asset

D、$2 million contract asset

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第9题

On 25 June 20X9 Cambridge Co received an order from a new customer, Circus Co, for products with a sales value of $900,000. Circus Co enclosed a deposit with the order of $90,000. On 30 June Cambridge Co had not completed credit checks on Circus and had not despatched any goods. Cambridge is considering the following possible entries for this transaction in its financial statements for the year ended 30 June 20X9. (i)Include $900,000 in revenue for the year (ii)Include $90,000 in revenue for the year (iii)Do not include anything in revenue for the year (iv)Create a trade receivable for $810,000 (v)Show $90,000 as a current liability According to IFRS 15 Revenue from Contracts with Customers, how should Cambridge Co record this transaction in its financial statements for the year ended 30 June 20X9?

A、(i) and (iv)

B、(ii) and (v)

C、(ii) and (iv)

D、(iii) and (v)

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第10题

On what basis may a subsidiary be excluded from consolidation?

A、The activities of the subsidiary are dissimilar to the activities of the rest of the group.

B、The subsidiary was acquired with the intention of reselling it after a short period of time.

C、The subsidiary is based in a country with strict exchange controls which make it difficult for it to transfer funds to the parent.

D、There is no basis on which a subsidiary may be excluded from consolidation.

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