第 1 页（共 5 页） 2014结算期末复习题 一、Translate from English to Chinese 1)revolving credit 2) international settlement 3)in duplicate 4)negotiable instrument 5)freight prepaid 6)transferable L/C 7)T/T 8)UCP600 9)open account 10)outward bills 二、 Translate from Chinese to English 1) 通知行 2）背对背信用证 3）最迟装运期 4）汇付 5）预付货款 6）不可撤销信用证 7）即期付款交单 8）开证行 9）受益人 10）本票 三、Single choice（单选题，每题只有1个正确答案） 1．The main parties of remittance excluding （ ） ①remitter ②payee ③collecting bank ④remitting bank ⑤paying bank 2. Except ( ), the agreement of all the following parties are necessary for the credit amendment or cancel? A. issuing bank B. negotiating bank C. applicant D. beneficiary 3. Which of the following bank just make the payment on the instruction of issuing bank without further obligation of examining the documents: A、confirming bank B、paying bank C、reimbursing bank D、negotiating bank 4 . 属于逆汇的支付方式是（ ） A．银行保函 B．电汇 C．跟单信用证 D．票汇 5.“Usance Drafts to be negotiated at sight basis and discounted by us （Issuing Bank）, discount charges and acceptance commission are for Importer‘s account. ”，从以上条款可以判断，该信用证是( ) A、即期付款信用证 B、延期付款信用证 C、卖方远期信用证 D、假远期信用证 6. 当汇出行在汇入行有账户时，汇出行可采用（ ）的方式偿付汇入行。 A.主动贷记汇入行在汇出行的账户 B.主动贷记汇出行在汇入行的账户 C.授权汇入行借记汇出行在汇入行的账户 D.借记汇入行在汇出行的账户 7.有关托收方式下的融资，以下说法正确的是 ( ) A.出口押汇是托收行对出口商对融资，托收行买入出口商的全套单据，对出口商的押汇无追索权 B.进口押汇是托收行对进口商对融资，进口商凭信托收据向托收行借单。 C.D/A及D/P.T/R in S/C 都属于出口商对进口商的融资 。 D.对于国际贸易中的一些特殊情况，进口商可以凭托收行开出的银行保函向承运人借单提货，等远期汇票到期的时候再付款。 8.根据UCP600规定，保兑行在保兑信用证项下的付款责任是：（ ） A、在开证申请人不履行付款义务时履行付款义务 B、在开证行不履行付款义务时履行付款义务 C、承担第一性的付款责任 D、开证行倒闭可拒付 第 2 页（共 5 页）
9. H公司以海运、CIF贸易术语进口一批货物，国外开来信用证上关于提交的海运提单上有关“运费支付”一项应写成（ ）。 A. Freight Payable at Destination B. Freight as Arranged C. Freight Collect D. Freight Prepaid 10. 背书人在汇票背面只有自己的签字，而不写被背书人名称，这是（ ）。 A. 限定性背书 B.特别背书 C.记名背书 D.空白背书 11. 承兑信用证所使用的汇票是（ ） A、商业汇票 B、银行汇票 C、承兑前是商业汇票，承兑后是银行汇票 D、不需要使用汇票 12. 某汇票其见票日为5月31日，（1）“at 90days after sight”，（2）“at 90 days from sight”，（3）“at one month after sight”的到期日分别是（ ） A．8月28日，8月29日，6月29日 B．8月28日，8月29日，6月30日 C．8月29日，8月28日，6月30日 D．8月29日，8月28日，6月29日 13. 关于商业信用证与备用信用证，以下说法正确的是（ ） A、商业信用证与备用信用证每证都必须付款 B、商业信用证的付款条件是单证一致，备用信用证付款条件是申请人违约 C、备用信用证也必须提交全套议付单据 D、商业信用证主要用于非贸易结算及贸易担保融资
四、Multiple choice （多选题，每题至少有2个或2个以上正确答案） 1. The factors influence when,where and how to make payment for the sellers and buyers including（ ） A. Business relationship between seller and buyer B. The nature of the merchandise C. Industry norms（规范）. D. The distance between the buyer and the seller. E. The potential for currency fluctuation（波动）. 2. The absolutely necessary items of a draft including the following ( ) A) The word “ bill of exchange/draft” B) Date of issue C) A fixed amount of money D) Tenor for payment 3. Which of the following states are NOT CORRECT ( ) A. M/T is the fastest and more expensive method B. D/D are authenticated by authorized signature and most popular used in international settlement. C. T/T are transferred by instruments of Telex,cable,SWIFT D. M/T means mail transfer, while D/D means remittance by banker‟s demand draft. 4. Which of the following items are conditions for establishing business relationship between International banks （ ） A. agency agreement B. test key C. schedule of terms and conditions D. specimen signature 5. As to the following credit ,which of them need draft ： A、buyer’s usance credit B、seller’s usance credit C、defered payment credit D、sight payment credit 第 3 页（共 5 页）
E、 restrictive negotiating credit 6.. 下列哪些事项引起的国际结算是非贸易结算（ ）。 A．某明星海外购买CHANEL，LV等奢侈品 B．甲国无偿援助乙国500000美元 C．非洲某国向美国购买药品若干 D．中国银行上海分行和纽约花旗银行清算上年往来业务 7. 下列有关可转让信用证的说法正确的是（ ） A 可转让信用证的转让可以A转让给B，B转让给C B 用以表明可转让的英文单词是ASSIGNABLE C 可转让信用证的开证行既对第一受益人，也对第二受益人承担付款责任 D 可转让的信用证可以转让给多个第二受益人 E．可转让信用证必须获得开证行的授权及同意 8. 卖方远期信用证所使用的汇票是（ ） A、商业汇票 B、银行汇票 C、承兑前是商业汇票，承兑后是银行汇票 D、远期汇票 9. 汇款的解付方式有( )。 A. 贷记汇入行的往帐 B. 借记汇入行的往帐 C. 贷记汇出行的往帐 D.贷记汇出行的来帐 E. 指示一家偿付行借记汇出行的往帐 10. 下列哪些汇票是可以经背书转让的（ ）。 A.限制性抬头汇票 B.指示性抬头汇票 C.来人抬头汇票 D.经特殊背书的汇票 五、 Analysis and Answer the following questions in Chinese or English 1.托收方式对进出口双方分别有哪些风险，如何防范。(本题中文作答) 2.Analysis the following bill of exchange and answer the questions below(1)-(7): 2. Exchange for ￡1000 Shanghai,21st July At 90 days after sight pay this first bill of Exchange (Second unpaid) to the order of bank of China, Shanghai the sum of One Hundred Pounds Only for value received. To: ABC Co. For China National Textiles IMP/EXP Corp. London Shanghai Branch
(1) who is the drawer? (2) who is the drawee? (3) who is the payee? (4) Is this a demand draft or a tenor draft? Why？ (5) Can this bill be transferred by endorsement? Why？ (6) Pls calculate when is the bill maturity? (7) Do you think this draft is requisite in form？Why？ 六、 Judge Yes (√) or No (×) for the following sentences. （本题只能以√，×作答，其他答题方式例如T，F均不得分） 1. The applicant has the right to refuse payment provided the goods are not complying with the documents received from the issuing bank. 2. A check is a bill of exchange drawn on a bank payable on demand 3. Confirmed irrevocable credits give the seller the greatest protect but also more expensive banking charges comparing with unconfirmed credits. 4. If a bill showing “Pay to the order of the Bank of China the sum of thirty-five thousand US dollars when the ship „Dongfeng‟ reaches the port of New York.” is an valid draft.