Even if the credit requires presentation of a charter party contract, the documentary checker will not examine the contract, but will pass it along without responsibility. Certain CCC commitments (United States Commodity Credit Corporation) may require a review of the charter party contract.

(1)() True

(2)() False

假定某日市场行情为：100美元=人民币627.0000—629.0000元，则美元买价为：627.0000，即银行买入100美元须付出627元人民币。()

Under the cUCP credit, documents can consist of both paper documents and electronic records and must consist of at least( ) one/( ) twoelectronic record.

If an electronic record contains a hyperlink (1) to an external system or (2) to a presentation indicates that the electronic record may be examined by reference to an external system, the electronic record at the hyperlink or at the referenced system shall be deemed to be the electronic record to be examined. This implies that a bank must examine the external source indicated in a document in order to examine the presentation properly.

The use of external source in electronic presentments constitutes a significant depart from the paper system of presentation. A reference in a paper document under UCP600 to an external source would be( ) acceptable/( ) unacceptable.

Under the eUCP where an external source is indicated and its citation is( )permissible/( ) not permissible.

下列项目允许从应纳税所得额中扣除的有()。

A．以接受的财政拨款购入的固定资产计提的折旧

B．企业支付给职工的所有合理的工资薪金支出

C．企业为投资者或者职工支付的商业保险费

D．企业经批准发行债券的利息支出

A credit calls for marine B/L acceptable, shipment from any European Port for transportation to North China port.

Beneficiary presents a charter party B/L indicating as follows:

(1)Port of loading: one European Port

Port of discharge: one North China Port

It is () acceptable/() not acceptable.

(2)Port of loading:Rotterdam

Port of discharge:one North China port

It is () acceptable/() not acceptable.