A Credit stipulates that shipment is to be made from Dublin to Hong Kong.

The routing boxes on the B/L show as follows:

Pre-carriage byPlace of receipt

Vessel MDublin

Ocean VesselPort of loading

Vessel PSouthampton

Port of dischargePlace of final destination

Hong Kong

On board Notation

On board

(date)

per Ocean Vessel M

from Dublin

(1)() Above B/L is not acceptable as the port of loading, Southampton is not complied with the credit terms.

(2)() Above B/L is acceptable in accordance with ISBP 80 paragraph.

A Multimodal Transport Operator-MTO means any person who concludes a multimodal transport contract and assumes responsibility for the performance thereof as a carrier.

A multimodal transport operator's name is ABC Line, the agent's name is Smith Forwarders, please sign the multimodal transport document in the form of "agent for the MTO".

____________________________________

____________________________________

signature

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

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

Charter party bill of lading indicates the "port of loading" and "port of discharge&q

Charter party bill of lading indicates the "port of loading" and "port of discharge" stipulated in the credit.

(1)A place after "at/from" will be deemed to be the stipulated () port of loading/() port of discharge.

(2)A place after "for transportation to" will be deemed to be the stipulated () port of loading/() port of discharge.

There are six parties to be qualified to sign a Multimodal Transport Document namely:

(1)______, (2) his agent,

(3)______, (4) his agent,

(5)______, (6) his agent.